The Supreme Court held that High Courts cannot examine whether a cheque was issued for a debt while quashing proceedings. The statutory presumption under Section 139 must be rebutted only during trial.
The Supreme Court held that at the Section 11 stage, courts only check prima facie existence of an arbitration agreement and must leave all deeper objections to the arbitral tribunal.
The Supreme Court ruled that answers to leading questions in cross-examination can validly establish attestation of a will, satisfying statutory proof requirements.
The Supreme Court restored the trial court’s dismissal of an injunction suit where plaintiffs failed to prove ownership and property boundaries were ambiguous.
SC upheld the quashing of reassessment where identical foreign investment transactions were examined and accepted in subsequent assessments.
The Supreme Court held that an FIR based on previously closed complaints and filed without mandatory sanction is an abuse of process and must be quashed.
The SC upheld reopening of completed assessments where key agreements were not disclosed. It held that failure to place primary documents enables reassessment beyond the four-year limit.
The judgment clarifies that expenses incurred solely for Indian branches may be allowed under Section 37(1). Only qualifying head office expenses face the Section 44C ceiling.
The Court ruled that non-disclosure of a subsisting mortgage amounts to fraud, entitling the buyer to refund of advance despite alleged payment defaults.
The issue was whether compensation awarded for the death of a minor was grossly inadequate. The Supreme Court recalculated compensation using minimum wages, 40% future prospects, and multiplier 15, substantially enhancing the award.
