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Supreme Court

Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.

24 Apr 2020

The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...

Supreme Court

Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

22 Apr 2020

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

Supreme Court

Supreme Court Upholds Enforcement of Foreign Award Against NAFED in Groundnut Export Dispute — Government Refusal Does Not Excuse Breach Under FOSFA Contract. The court held that a canalizing agency cannot rely on its own lack of permission as a force majeure event under Clause 14 of the FOSFA 20 Contract, and enforcement of the award is not against public policy despite procedural irregularities.

22 Apr 2020

The case involves a dispute between National Agricultural Cooperative Marketing Federation of India (NAFED), a canalizing agency for the Government of...

Supreme Court

Supreme Court Upholds State's Power to Fix Higher Sugarcane Price in Conflict Resolution Between Constitution Benches. State Advised Price (SAP) is Valid and Not Repugnant to Central Minimum Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966.

22 Apr 2020

The Supreme Court considered a reference from a three-judge bench regarding an alleged conflict between two Constitution Bench decisions: Ch. Tika Ram...

Supreme Court

Supreme Court Upholds High Court's Quashing of Government Resolution on Seniority for SC/ST Promotions in Orissa Administrative Service. Catch-Up Rule Prevails Absent State Legislation Under Article 16(4A) After 85th Amendment.

17 Apr 2020

The case involves a dispute over seniority between general category officers and SC/ST officers in the Orissa Administrative Service. The respondent-w...

Supreme Court

Supreme Court Upholds Himachal Pradesh's Appointment of Teachers Under Special Schemes Due to Non-Availability of Qualified Candidates and Long Service. The Court held that appointments made under the PAT Scheme, Para Teachers Policy, and Gram Vidya Upasak Yojna were not illegal as they were necessitated by topographical conditions and lack of qualified teachers, and the State could regularise their services.

17 Apr 2020

The case pertains to the validity of appointments of teachers under three special schemes framed by the Government of Himachal Pradesh: the Himachal P...

Supreme Court

Supreme Court Acquits Accused in TADA Case Due to Involuntary Confession and Lack of Corroboration. Confession recorded under Section 15 of TADA Act found not voluntary as guidelines in Kartar Singh were not followed, and confession of co-accused not admissible without joint trial.

1 Apr 2020

The appellant, Raja @ Ayyappan, was convicted by the Designated Court under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) for ...

Supreme Court

Supreme Court Quashes Cognizance Order Against Police Officer in Private Complaint for Lack of Sanction Under Section 197 CrPC and Section 170 Karnataka Police Act. The Court held that cognizance without sanction is void ab initio and the High Court should have quashed proceedings instead of remanding for discharge.

27 Mar 2020

The Supreme Court considered an appeal against the Karnataka High Court's order that declined to quash a Magistrate's order taking cognizance of a pri...

Supreme Court

Supreme Court Sets Aside High Court Bail Order in Dowry Death Case — Emphasizes Need for Speaking Orders in Bail Matters. High Court's cryptic order granting bail to a convict under Section 304B IPC was quashed for lack of reasoning and failure to consider evidence of dowry harassment.

18 Mar 2020

The Supreme Court allowed an appeal filed by the father of a deceased victim against the Allahabad High Court's order granting bail to the respondent-...

Supreme Court

Supreme Court Dismisses Appeals of Candidates Seeking Appointment from Expired Ranked List. No Right to Appointment Arises After Ranked List Expiry, Even for Vacancies Reported Later.

16 Mar 2020

The Supreme Court dismissed a batch of civil appeals filed by candidates empanelled in the first Ranked List (RLI) dated 11.9.2013 for the post of Sub...

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