Supreme Court of India

Contractual employees entitled to Employee Provident Fund benefit: SC

Pawan Hans Limited & Ors. Vs Aviation Karmachari Sanghatana (Supreme Court)

Pawan Hans Limited & Ors. Vs Aviation Karmachari Sanghatana (Supreme Court) Members of the Respondent ­Union have been in continuous employment with the Company for long periods of time. They have been receiving wages/salary directly from the Company without the involvement of any contractor since the date of their engagement. The wo...

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Sales Tax exemption- Availability to units after re-organization of States

State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court)

State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) Whenever a new state is created, there would be difficulties and, issues would arise but these have to be dealt within the parameters of the constitutional provisions and the law and not by negating the mandate of the Parliament which has […]...

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NI Act: Section 148 is Retrospective, but 143A is Prospective: SC

Surinder Singh Deswal Vs Virender Gandhi & Anr.  (Supreme Court)

Surinder Singh Deswal Vs Virender Gandhi & Anr.  (Supreme Court) Court  was considering provisions of Section 143A of the N.I. Act which was inserted by the same Amendment Act 20 of 2018 by which Section 148 of the N.I. Act  has been inserted. This Court took the view that Section 143A is prospective in nature […]...

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SC on Revise return by Amalgamated Company

Dalmia Power Limited Vs ACIT (Supreme Court of India)

Dalmia Power Limited Vs ACIT (Supreme Court of India) When the companies merged and amalgamated into another, the amalgamating companies lost their separate identity and character, and ceased to exist upon the approval of the Schemes of Amalgamation. Every scheme of arrangement and amalgamation must provide for an Appointed Date. The Appo...

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Mere dismissal of SLP by SC does not constitute a declaration of law

P. Singaravelan & Ors. Vs The District Collector Tiruppur and DT & Ors (Supreme Court)

P. Singaravelan & Ors. Vs The District Collector Tiruppur and DT & Ors (Supreme Court) It is useful to recall that it is well-settled that the dismissal of an SLP against an order or judgment of a lower forum is not an affirmation of the same. If such an order of this Court is non-speaking, […]...

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SC explains rules for condonation of delay

University of Delhi Vs Union of India & Ors. (Supreme Court of India)

University of Delhi Vs Union of India & Ors. (Supreme Court) From a consideration of the view taken by this Court through the decisions cited supra the position is clear that, by and large, a liberal approach is to be taken in the matter of condonation of delay. The consideration for condonation of delay would […]...

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SC allows compensation at Market Value assessable under Section 20G of Railways Act, 1989

Nareshbhai Bhagubhai vs Union Of India (Supreme Court)

Nareshbhai Bhagubhai vs Union Of India (Supreme Court) The issue which remains to be decided is that in the absence of an order passed on the objections under Section 20D, should the consequential steps be invalidated. We find that the challenge before this Court has been made by the Appellants with respect to a stretch […]...

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Exemption of particular duty does not automatically exempt other duty or cess

M/s. Unicorn Industries Vs Union of India (Supreme Court)

When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been exempted....

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Interest payable on refund of Tax which was Paid pursuant to a special order of AO

Universal Cables Ltd Vs CIT (Supreme Court)

Universal Cables Ltd Vs CIT (Supreme Court) A ‘tax refund’ is a refund of taxes when the tax liability is less than the tax paid. As per the old section an assessee was entitled for payment of interest on the amount of taxes refunded pursuant to an order passed under the Act, including the order […]...

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SC held Insolvency & Bankruptcy Code overrides Tea Act,1953

Duncans Industries Ltd. Vs A. J. Agrochem (Supreme Court of India)

Insolvency and Bankruptcy Code, 2016 (IBC) proceedings would have an over­riding effect over the Tea Act, 1953 and even without such consent of the Central Government, the insolvency proceedings under Section 7 or Section 9 of the IBC initiated by the operational creditor should be maintainable....

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