Follow Us:

Supreme Court of India

SC Upholds Quashing of TDS Prosecution as Tax & Interest Were Deposited Before Criminal Proceedings

June 23, 2026 303 Views 0 comment Print

The Supreme Court dismissed the SLP against the Jharkhand High Court’s decision quashing prosecution under Sections 276B and 278B. The High Court had held that continuation of prosecution after deposit of TDS and interest was unwarranted in the facts of the case.

Section 34 Arbitration Petition Dismissed as Three-Month Limitation Expired Before Court Vacation

June 22, 2026 189 Views 0 comment Print

The Supreme Court ruled that Section 4 of the Limitation Act cannot be invoked where the prescribed limitation period expires before the court closes for vacation. The Section 34 petition was therefore barred by limitation.

SC Refuses Hearing on Creamy Layer for North-East ST Income-Tax Exemptions

June 21, 2026 135 Views 0 comment Print

The Supreme Court held that the request to introduce a creamy layer system and challenge blanket tax exemption for Scheduled Tribes relates to legislative public policy. The petitioner was granted liberty to approach the Lok Sabha Committee on Petitions and submit representations to the authorities.

Second SLP Not Maintainable After Review Failure Due to Earlier Dismissal: SC

June 21, 2026 138 Views 0 comment Print

Kangra Central Cooperative Bank Limited Vs Kangra Central Cooperative Bank Pensioners Welfare Association (REGD.) & Ors. (Supreme Court of India) The Supreme Court considered a Special Leave Petition (SLP) filed by Kangra Central Cooperative Bank Limited challenging the dismissal of its review petition by the Himachal Pradesh High Court. Before examining the merits of the […]

SC Dismisses Second SLP as Review Failure Cannot Reopen Finalized Litigation

June 20, 2026 276 Views 0 comment Print

The Supreme Court held that once an earlier SLP has been dismissed and a subsequent review petition also fails, a fresh SLP is not maintainable without specific liberty from the Court. The ruling reinforces the principle of finality in litigation.

SC Upholds Dismissal as Employee Had No Right to Representative from Another Bank’s Union

June 20, 2026 231 Views 0 comment Print

The Supreme Court held that the Service Code permitted representation only through a union or association of the Bank of Cochin’s employees or, with permission, by a lawyer. Denial of representation by an office-bearer of another bank’s union did not invalidate the disciplinary proceedings.

SC Validates Society Elections as Defaulting Members Were Not Entitled to Notice

June 20, 2026 234 Views 0 comment Print

The Supreme Court held that the Working President validly convened the election meeting under the doctrine of necessity after all principal office bearers had died. It restored the accepted change report and directed fresh elections within six months.

SC Remands Reassessment Cases as AY 2015-16 Notices May Be Time-Barred

June 20, 2026 183 Views 0 comment Print

The Supreme Court directed High Courts to first determine whether the reassessment cases relate to AY 2015-16. If they do, the notices must be declared time-barred in terms of Rajeev Bansal without further adjudication.

SC Allows Income Tax Assessment as Jurisdiction Objection Was Not Raised Within Section 124(3)(a) Time Limit

June 19, 2026 225 Views 0 comment Print

The Supreme Court held that an assessee who participates in assessment proceedings without objecting to jurisdiction within the period prescribed under Section 124(3)(a) cannot subsequently challenge the Assessing Officer’s jurisdiction.

SC Dismisses SLP as Section 68 Addition Was Based on Tribunal’s Factual Findings

June 18, 2026 204 Views 0 comment Print

The Supreme Court dismissed the Special Leave Petition after the Gujarat High Court held that the Tribunal’s findings on the non-genuineness of unsecured loan transactions were based on appreciation of evidence and disclosed no perversity.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031