SC declined to interfere where High Court refused writ in alleged bogus ITC case, holding factual disputes must be examined in appeal under Section 107 with pre-deposit.
The Court held that cooperation with investigation does not require an accused to incriminate himself. Finding no need for custodial interrogation, it granted anticipatory bail subject to continued cooperation.
The Supreme Court stayed recovery of tax and interest demanded for non-deduction of TDS on foreign LTC reimbursements. The matter has been tagged with a related SLP for further consideration.
Supreme Court held that no Court inferior to Court of Sessions shall try an offence punishable under Chapter IV of the Drugs and Cosmetics Act, 1940. Accordingly, High Court rightly dismissed petition filed u/s. 482 for quashing of complaint. Thus, present appeal stands dismissed.
Supreme Court held that possession without an Occupancy Certificate cannot be forced upon the homebuyers. Accordingly, orders of NCDRC are affirmed and held that appellant shall continue to pay compensation as determined by the NCDRC without any default.
Supreme Court held that commercial wisdom of Committee of Creditors [CoC] is non-justiciable. Stalling CIRP on account of settlement proposal without approval by CoC is not justifiable.
The Supreme Court held that grounds of arrest must be furnished in writing and at least two hours before remand, failing which the arrest and custody become illegal.
The Supreme Court permitted the Revenue to approach the High Court with a clarification effective from 01.04.2021. It kept all issues open after the High Court had quashed reassessment notices for lack of faceless procedure.
Supreme Court held that Spectrum allocated to Telecom Service Providers [TSPs] and shown in their books of account as an “asset” cannot be subjected to proceedings under Insolvency and Bankruptcy Code, 2016 [IBC].
The Court held that acknowledgment of debt in signed balance sheets validly extends limitation under Section 18 of the Limitation Act. Since the Section 7 application was filed within the extended period, CIRP was rightly admitted.