supreme court judgements

Ghost of Sabarimala will continue to haunt for some time, at least…

Corporate Law - The Author in this article tries to put forth the consequences of the issue involved in Sabarimala temple matter decided by the constitution bench of Court of India on 28-Sept-2018...

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Exemption Notifications must be interpreted strictly: The Supreme Court Constitution Bench Judgment

Corporate Law - SC in Constitution Bench of Five Judges judgment in the case of Commissioner of Customs (Import) Mumbai Vs. M/s Dilip Kumar and Company and Ors has held that the benefit of ambiguity in exemption notification (which is subject to strict interpretation) cannot be claimed by the subject/assessee and it must be interpreted in favour of the r...

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Benefit of Exemption Notification- Reference Answered by Supreme Court

Corporate Law - What is the interpretative rule to be applied while interpreting a tax exemption reportable provision/notification when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?...

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Exemption Notifications must be interpreted strictly: Supreme Court

Corporate Law - In case of ambiguity in a charging provision, benefit must necessarily go in favour of assessee but the same is not true for an exemption notification. When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpre...

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Analysis of Supreme Court Judgments on Permanent Establishment

Corporate Law - The general principle of taxation is that a person, who is resident of a country, would normally be taxable on his/its global income. However, as a rule of exception to this general principle, a person may also be taxed in the country of source i.e., the place where the business of a person is carried on, though he may be a resident of an...

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Bar Council to Protest Hon’ble SC decision banning Strike /boycott of Court

Corporate Law - Hon'ble Apex Court has restrained the Bar Associations/Bar Councils to give a call for strike/boycott/abstention/s of the Court in any event. The Judgment is a direct attack on the fundamental rights of the Lawyers. The meeting is being held to consider the line of action in this regard....

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Accredited Media Persons allowed to carry Mobile Phones Inside SC Courtrooms

Corporate Law - It is submitted that Hon'ble the Chief Justice of India vide orders dated 11.05.2018 has been pleased to accede to the request of the accredited Media Persons to allow mobile phones on silent mode inside the Court Rooms. It has been directed that a cellphone creating any disturbance/nuisance inside Court Room will be confiscated by the Co...

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Text of Letter From 4 Senior SC Judges to to Chief Justice of India

Corporate Law - It is with great anguish and concern that we have thought it proper to address this letter to you so as to highlight certain judicial orders passed by thin Court which has adversely affected the overall functioning of the justice delivery system and the independence of the High Courts besides impacting the administrative functioning of th...

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An overview of new Automated Listing of Cases Before SC

Corporate Law - Fresh admission cases registered from Saturday to Tuesday will be listed on the following Court working Monday or the notified miscellanous day and fresh cases registered from Wednesday to Friday will be listed on next the following Court working Friday or the notified Miscellaneous day, from the date of removal of office objections, if a...

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Highlights of SC Judgement on Aadhar PAN Linkage

Corporate Law - Supreme Court of India in its Landmark Judgement has upheld Section 139AA of the Income Tax Act,1961 as constitutionally valid which required quoting of the Aadhaar number in applying for PAN as well as for filing of income tax returns....

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Arbitrator Appointment not possible if jurisdiction of Designated Officer cannot be invoked by both parties to dispute

South Delhi Municipal Corporation Vs South Delhi Municipal Corporation (Supreme Court of India ) - The agreement between the parties provides the competent officer and the Commissioner with supervisory control over the execution of work and administrative control over it from time to time and thus to prevent disputes. The intention is not to provide for a forum for resolving disputes. Thus, no Ar...

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Working as Asst CS/ Management Trainee cannot be considered as equal to CS

Ritu Bhatia Vs Ministry Of Civil Supplies consumer Affairs & Public Distribution And Others (Supreme Court of India) - Working experience as an Assistant Company Secretary or a Management Trainee cannot be treated as equal to a Company Secretary so as to become eligible for the post of Company Secretary....

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SC order on resolution plan for Kamineni Steel & Power

K. Sashidhar Vs Indian Overseas Bank & Ors. (Supreme Court of India) - K. Sashidhar Vs Indian Overseas Bank & Ors. (Supreme Court of India) In the present case, however, we are concerned with the provisions of I&B Code dealing with the resolution process. The dispensation provided in the I&B Code is entirely different. In terms of Section 30 of the I&B ...

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Linkage of PAN with Aadhar is mandatory from AY 2019-20 : SC

Union Of India & Ors. Vs Shreya Sen & Anr. (Supreme Court of India) - Thereafter, this Court has decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory....

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SC directs Rajeev Kumar, CP, Kolkata to appear before CBI (Read Order)

Subrata Chattoraj Vs Union of India & Ors. (Supreme Court of India) - Having heard learned counsels for the parties, we direct Shri Rajeev Kumar, Commissioner of Police (CP), Kolkata to appear and make himself available before the investigating agency, namely, the Central Bureau of Investigation (C.B.I.) and to faithfully cooperate with the investigating agency at all...

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SC revises Format for Index of Case File/ Paper book

F.No.172/Judl./2017 - (02/06/2017) - It it hereby notified for information of the Members of Bar, Parties-in-Person and all concerned that the Competent Authority has directed that henceforth the case file/paper book shall have one common index, having running pagination, as per the format attached herewith....

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SC Guideline for Listing of urgent matters during Vacations

F.No. 169/Judl./2017 - (01/05/2017) - It is hereby notified for the information of all concerned that the following norms/guidelines have been laid down for listing of urgent matters during the ensuing vacation viz. from 11.5.2017 to 2.7.2017 :...

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Advocates only in proper uniform be allowed entry into Court Rooms – SC

NA - (02/12/2014) - On 24.11.2014 an Advocate, wearing Black Gown, Band and Saffron colour long gown entered into the Hon'ble Chief Justice's Court which was viewed seriously. It has been directed that, in future, Advocates only in proper uniform be allowed entry into the Court Rooms....

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‘Stainless steel wire’ is not declared goods under MVAT Provisions

Trade Circular No. 11 T of 2014 - (04/04/2014) - The matter is referred to Government for guidance as to whether the Supreme Court judgement be enforced for transactions effected prior to the date of the Supreme Court judgement i.e 26.4.2011....

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Rape is morally and physically most reprehensible crime in society – SC

NA - (20/05/2013) - Being the most hated crime, rape tantamounts to a serious blow to the supreme honour of a woman, and offends both, her esteem and dignity. It causes psychological and physical harm to the victim, leaving upon her indelible marks....

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supreme court judgements’s Popular Posts

Recent Posts in "supreme court judgements"

Arbitrator Appointment not possible if jurisdiction of Designated Officer cannot be invoked by both parties to dispute

South Delhi Municipal Corporation Vs South Delhi Municipal Corporation (Supreme Court of India )

The agreement between the parties provides the competent officer and the Commissioner with supervisory control over the execution of work and administrative control over it from time to time and thus to prevent disputes. The intention is not to provide for a forum for resolving disputes. Thus, no Arbitrator could have been appointed by th...

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Working as Asst CS/ Management Trainee cannot be considered as equal to CS

Ritu Bhatia Vs Ministry Of Civil Supplies consumer Affairs & Public Distribution And Others (Supreme Court of India)

Working experience as an Assistant Company Secretary or a Management Trainee cannot be treated as equal to a Company Secretary so as to become eligible for the post of Company Secretary....

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SC order on resolution plan for Kamineni Steel & Power

K. Sashidhar Vs Indian Overseas Bank & Ors. (Supreme Court of India)

K. Sashidhar Vs Indian Overseas Bank & Ors. (Supreme Court of India) In the present case, however, we are concerned with the provisions of I&B Code dealing with the resolution process. The dispensation provided in the I&B Code is entirely different. In terms of Section 30 of the I&B Code, the decision is taken collectively...

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Linkage of PAN with Aadhar is mandatory from AY 2019-20 : SC

Union Of India & Ors. Vs Shreya Sen & Anr. (Supreme Court of India)

Thereafter, this Court has decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory....

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SC directs Rajeev Kumar, CP, Kolkata to appear before CBI (Read Order)

Subrata Chattoraj Vs Union of India & Ors. (Supreme Court of India)

Having heard learned counsels for the parties, we direct Shri Rajeev Kumar, Commissioner of Police (CP), Kolkata to appear and make himself available before the investigating agency, namely, the Central Bureau of Investigation (C.B.I.) and to faithfully cooperate with the investigating agency at all times....

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SC explains Effect of repeal of a statute u/s 6 of General Clauses Act on pending proceedings

Sushila N. Rungta Vs TRO (Supreme Court)

Sushila N. Rungta Vs TRO (Supreme Court) What has been argued by Mr. R. Venkataramani, learned senior counsel appearing on behalf of the appellant, is that considering that the Gold Control Act itself has been repealed without a saving clause, Section 6 of the General Clauses Act would not apply for the reason that the […]...

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HC should have condoned delay in removing office objections : SC

CIT Vs M/s Reliance Industries Ltd. (Supreme Court of India)

CIT Vs M/s Reliance Industries Ltd. (Supreme Court of India) The appeal was filed by the Department (appellant herein) before the High Court against the judgment of the Income Tax Appellate Tribunal (ITAT). However, the said appeal was defective and the appellant took abnormal time of 1371 days in removing those defects. An application fo...

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Compulsory acquisition vs. voluntary transfer of agricultural land- SC explains

Balakrishnan Vs Union of India & Ors (Supreme Court of India)

Balakrishnan Vs Union of India & Ors (Supreme Court of India) As far as the acquisition of the land was concerned, assessee had succumbed to the action taken by the Government in this behalf. He was put in such a condition that he knew that his land would be acquired and he could not reiterate […]...

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Court cannot direct Parliament to amend Section 80DD or any other Act

Ravi Agrawal Vs Union of India and Another (Supreme Court of India)

Ravi Agrawal Vs Union of India (Supreme Court of India) The Legislature has provided the condition that amount/annuity under the policy is to be released only after the death of the person assured. This is the legislative mandate. There is no challenge to this provision. The prayer is that Section 80DD of the Act be […]...

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AO cannot reject transaction value declared in Bills of Entry without giving reasons: SC

Commissioner Of Central Excise And Service Tax Vs M/S. Sanjivani Non-Ferrous Trading Pvt. Ltd. (Supreme Court of India)

Commissioner Of Central Excise And Service Tax Vs M/S. Sanjivani Non-Ferrous Trading Pvt. Ltd. (Supreme Court of India) Original Authority in its Order-in-Original dated 25/03/2015 passed comments on the ground of writ petition and did not properly examine the evidence available with the department required to be examined for enhancement ...

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