The Supreme Court scheduled final hearing to determine if a trust working for a particular community can claim income tax exemption under Sections 11 and 12.
The Court held that exclusion clause 5 could not justify repudiation of the boiler explosion claim. The insurer cannot rely on post-accident discovery of latent defects to deny a valid claim under a properly issued policy.
A postmaster who misappropriated public money was removed despite later repaying the amounts. The High Court’s order reinstating him was overturned for exceeding the scope of judicial review. The ruling highlights that integrity and adherence to rules are critical in public service.
The Court reinstated penalties and behavioural directions after holding that the federation’s leaders played an active role in anti-competitive practices. It restored the Commission’s order in full.
The Supreme Court applied the dominant-purpose principle and concluded that an established company buying specialized process-automation software cannot claim it was for personal or self-employment use. The transaction clearly supported larger commercial operations.
The Supreme Court reaffirmed that counter claims cannot be filed against co-defendants under Order 8 Rule 6A CPC. The ruling dismisses a misconceived and time-barred claim, restoring procedural discipline.
The Court held that failure to pay rent after fair rent fixation, without obtaining a stay, amounts to wilful default and justifies eviction under the Rent Control Act.
The Court found no grounds to interfere with the Madras High Court’s decision dated 08.08.2024 and dismissed all pending applications, affirming judicial consistency.
The Court set aside High Court orders that suspended life sentences of murder convicts without proper reasoning, stressing that such discretion must follow settled legal principles.
Supreme Court upheld Delhi HC ruling that email sent to registered GST address is valid service; consolidated ITC notice for multiple years permissible.
