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Supreme Court of India

Continuous application with the interest to protract litigation is not sustainable in law

September 23, 2021 1389 Views 0 comment Print

S. Karthik Vs N. Subhash Chand Jain (Supreme Court of India) Fact- The main issue involved in the present matter is that the auction sale of mortgaged property which was continuously blocked by the guarantors on some pretext or other. Ultimately Indian Overseas Bank disposed off the property via auction sale by way of a […]

SC Recalls Suo Motu Extension of Limitation Period

September 23, 2021 9888 Views 0 comment Print

In re Cognizance for Extension of limited (Supreme Court) 1. Due to the outbreak of COVID-19 pandemic in March, 2020, this Court took Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/ applications/ suits/ appeals/ all other proceedings within the period of limitation prescribed under the general law […]

Order recalling Suo Motu Extension of Limitation Period to be given effect from 01.10.2021

September 23, 2021 4845 Views 0 comment Print

The Hon’ble Supreme Court in the matter of RE COGNIZANCE FOR EXTENSION OF LIMITATION [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 dated April 27, 2021] under Article 142 read with Article 141 of the Constitution of India took suo motu cognizance considering the challenges faced by the litigants on account of COVID-19 and restored […]

SC upheld termination of staff for suppressing factum of conviction prior to recruitment

September 22, 2021 2862 Views 0 comment Print

Rajasthan Rajya Vidyut Prasaran Nigam Limited Vs Anil Kanwariya (Supreme Court of India) The question is not about whether an employee was involved in a dispute of trivial nature and whether he has been subsequently acquitted or not. The question is about the credibility and/or trustworthiness of such an employee who at the initial stage […]

Application For Change of Birth Date cannot be Made at the Fag End of Service: SC

September 22, 2021 2334 Views 0 comment Print

Karnataka Rural Infrastructure Development Limited Vs T.P. Nataraja & Ors. (Supreme Court of India) After Considering it’s earlier decisions on the subject, the Hon’ble Supreme Court, in the case of  summarised the law on change of date of birth as under: (i) application for change of date of birth can only be as per the […]

SC restores Matter to CESTAT for failure to consider appeal on merits

September 21, 2021 759 Views 0 comment Print

Commissioner of Customs, Pune Vs Ballarpur Industries Ltd. (Supreme Court of India) None of the above findings have been displaced in the order of the Tribunal. The Tribunal has not looked into the merits of the appeals at all on the facetious ground that the show cause notice did not contain any basis to doubt […]

Legislature or its delegate must be given sufficient room to decide quality of individuals in employment

September 21, 2021 1215 Views 0 comment Print

In present facts of the case, the circular issued by Kolkata Municipal Corporation (KMC) was challenged which prescribed separate conditions for diploma and degree holder Sub-Assistant Engineers (SAE) for supernumerary appointments as Assistant Engineers (AE).

SC ruling on interest chargeability under section 234B

September 17, 2021 7749 Views 1 comment Print

Director of Income Tax Vs Mitsubishi Corporation (Supreme Court of India) 1. In the judgment delivered by the Supreme court today on chargeability of interest u/s 234B it is held that prior to the financial year 2012-13, the amount of income-tax which is deductible or collectible at source can be reduced by the assessee while […]

Caretaker/Servant Acquires no Interest In Property Irrespective of Possession duration: SC

September 16, 2021 1644 Views 0 comment Print

Himalaya Vintrade Pvt. Ltd. Vs Md. Zahid & Anr. (Supreme Court of India) In our considered view, the Trail Court has committed a manifest error in appreciating the pleadings on record from the plaint filed at the instance of respondent no.1-plaintiff who as a caretaker/servant can never acquire interest in the property irrespective of his […]

No section 10(23C) Exemption to any hospital not existing solely for philanthropic purposes: SC

September 15, 2021 894 Views 0 comment Print

Ashwini Sahakari Rugnalaya & Res. Centre Vs CCIT & Ors. (Supreme Court) The short question which arises for consideration is the claim of the appellant for benefit under Section 10 (23C) (via) of the Income Tax Act, 1961 for the assessment years 1999-2000 to 2002- 2003. The benefits in terms of the section are available […]

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