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Indian case law by case name, citation, provision or legal issue, with the case summary, the judgment text where we hold it and the provisions it applies.
1,621–1,640 · Page 82 of 382
Supreme Court of India24 Apr 2018Full text
2018 INSC 400 · [2018] 5 S.C.R. 607
[2018] 5 S.C.R. 607 607 COMMISSIONER OF INCOME TAX, DELHI-1 A v. M/S CONTAINER CORPORATION OF INDIA LTD. (Civil Appeal No. 8900 of 2012) APRIL 24, 2018 B [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961 – s.80-IA – Deduction under s.80-IA on the profits earned from the Inland Container Depots – Held: T…
Supreme Court of India19 Jan 2018Full text
2018 INSC 40 · [2018] 1 S.C.R. 321
Indian case law by case name, citation, provision or legal issue, with the case summary, the judgment text where we hold it and the provisions it applies.
1,621–1,640 · Page 82 of 382
Supreme Court of India24 Apr 2018Full text
2018 INSC 400 · [2018] 5 S.C.R. 607
[2018] 5 S.C.R. 607 607 COMMISSIONER OF INCOME TAX, DELHI-1 A v. M/S CONTAINER CORPORATION OF INDIA LTD. (Civil Appeal No. 8900 of 2012) APRIL 24, 2018 B [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961 – s.80-IA – Deduction under s.80-IA on the profits earned from the Inland Container Depots – Held: T…
Supreme Court of India19 Jan 2018Full text
2018 INSC 40 · [2018] 1 S.C.R. 321
Aishwarya Bhati, Vishwajit, Ms. W. V. T. Sangama, Advs. for the Appellants. P. P. Nayak, Ajay Pal, Ms. Bhupinder, Ms. Vandana M. Hooda, F Advs. for the Respondents. The Judgment of the Court was delivered by DR. D. Y. CHANDRACHUD, J. 1.The Punjab and Haryana High Court by its judgment dated 6 September 2010 reversed a …
Supreme Court of India5 Jan 2018Full text
2018 INSC 4 · [2018] 1 S.C.R. 86
the cables, the appellant discovered that the outer sheaths of the cables were cracked – Appellant asked for replacement – Respondent company did not replace the cables – Appellant issued notice proposing the name of a sole arbitrator in terms of the Standard terms and conditions – In absence of any response, D appella…
Supreme Court of India24 Apr 2018Full text
2018 INSC 399 · [2018] 5 S.C.R. 595
[2018] 5 S.C.R. 595 595 COMMISSIONER OF INCOME TAX-VI A v. VIRTUAL SOFT SYSTEMS LTD. (Civil Appeal No. 4358 of 2018) APRIL 24, 2018 B [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961 – Deduction on account of lease equalization charges from lease rental income – Entitlement for – Held: The bifurcation …
Supreme Court of India24 Apr 2018Full text
2018 INSC 398 · [2018] 7 S.C.R. 1079
[2018] 7 S.C.R. 1079 1079 COMMISSIONER OF INCOME TAX, CENTRAL-III A v. HCL TECHNOLOGIES LTD. (Civil Appeal Nos. 8489-8490 of 2013) APRIL 24, 2018 B [R. K. AGRAWAL AND R. BANUMATHI, JJ.] Income Tax Act, 1961 – ss.10A, 80HHC and 80HHE – Claim of certain expenses attributable to the delivery of software outside India or i…
Supreme Court of India24 Apr 2018Full text
2018 INSC 397 · [2018] 3 S.C.R. 496
496 SUPREME COURT[2018]REPORTS3 S.C.R. 496 [2018] 3 S.C.R. A B. L. PASSI v. COMMISSIONER OF INCOME TAX, DELHI (Civil Appeal No. 3892 of 2007) B APRIL 24, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961: s.80-O – Deduction under, claimed by assessee on the ground that it supplied to a foreign comp…
Supreme Court of India24 Apr 2018Full text
2018 INSC 396 · [2018] 4 S.C.R. 328
well considered in the original proceedings – In fact, the very basis of issuing the show cause notice was that the assessee was not maintaining any separate books of account for the said two categories and the details filed did not reveal proportional allocation of common expenses be made to these categories – Even th…
Supreme Court of India24 Apr 2018Full text
2018 INSC 395 · [2018] 4 S.C.R. 338
H 340 SUPREME COURT REPORTS [2018] 4 S.C.R. A Salman Khurshid, Sr. Adv., K. V. Mohan, Ananda Sen, Ms. Sanchita Ali, Zatin Khurshid, Advs. for the Appellant. K. Radhakrishna, Sr. Adv., Rupesh Kumar, Tushar Bhakshi, Mrs. Anil Katiyar, Advs. for the Respondent. The Judgment of the Court was delivered by B R. K. AGRAWAL, J…
Supreme Court of India24 Apr 2018Full text
2018 INSC 394 · [2018] 4 S.C.R. 1063
KCP-third respondent, KSL-first respondent, SPIL and G HRP company entered into an agreement whereby, SPIL was to allot 240 lakh equity shares to KSL against the book debts due by it to KSL. KSL offered to sell the shares to KCP. KCP agreed to take over the business, shares and liabilities of SPIL and would discharge t…
Supreme Court of India23 Apr 2018Full text
2018 INSC 392 · [2018] 10 S.C.R. 261
appeared in examination vide advertisement dated 31.07.2008 failed to qualify in the selection process and other respondent did not appear, and further all the respondents failed to qualify another test which was conducted pursuant to Brij Mohan Lal (2) case – This fact pointed out incompetence of the respondents – Pro…
Supreme Court of India20 Apr 2018Full text
2018 INSC 386 · [2018] 5 S.C.R. 326
obtained the demand drafts pertaining to fee for admission prior to the last date for application, but their online application could not be submitted due to some snag in the website of the Malabar Medical College – Name of appellants did not appear in the list of eligible candidates – Complaints by Appellants-candidat…
Supreme Court of India20 Apr 2018Full text
2018 INSC 385 · [2018] 3 S.C.R. 884
court adverted to and/or interpreted s.45, which makes it clear that the assignment deed, if unregistered, cannot be admitted in evidence by any court in proof of title to the trademark by the assignment, unless the court itself directs otherwise – Thus, any reliance upon the assignment deed by the earlier judgment can…
Supreme Court of India20 Apr 2018Full text
2018 INSC 384 · [2018] 3 S.C.R. 374
374 SUPREME COURT[2018]REPORTS3 S.C.R. 374 [2018] 3 S.C.R. A APOLLO ZIPPER INDIA LIMITED v. W. NEWMAN AND CO. LTD. (Civil Appeal No. 4249 of 2018) B APRIL 20, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Rules of High Court at Calcutta (Original Side), 1914: Chapter XIII-A-Rules 1(B), 6 and 9 – Leave to defend – C…
Supreme Court of India20 Apr 2018Full text
2018 INSC 383 · [2018] 3 S.C.R. 1011
from Domestic Violence Act, 2005 – Matrimonial laws – Hindu Marriage Act, 1955 – ss.5, 12 – Constitution of India – Right of choice of an adult person. Allowing the appeal, the Court HELD: Both appellant No. 1 and writ petitioner’s daughter F are major. Even if they were not competent to enter into wedlock (which posit…
Supreme Court of India19 Apr 2018Full text
2018 INSC 379 · [2018] 6 S.C.R. 805
Smita Subhash Sawant v. Jagdeeshwari Jagdish Amin & Ors. (2015) 12 SCC 169 : [2015] 9 SCR 600 ; Union H 805 806 SUPREME COURT REPORTS [2018] 6 S.C.R. A of India & Anr. v. Kirloskar Pneumatic Co. Ltd. (1996) 4 SCC 453 : [1996] 2 Suppl. SCR 326 – relied on. Case Law Reference [2015] 9 SCR 600 relied on Para 11 B [1996] 2…
Supreme Court of India19 Apr 2018Full text
2018 INSC 377 · [2018] 3 S.C.R. 507
i.e., no one shall be condemned unless heard – s.9A provides that before changing either of the things as envisaged in the Fourth Schedule, prior notice must be given to the employee – Eighth clause of the Fourth Schedule says “withdrawal of any customary concession, privilege or change in usage” – The order of enhance…
Supreme Court of India19 Apr 2018Full text
2018 INSC 375 · [2018] 5 S.C.R. 587
1.3 Further, Clause 6.3 of special conditions, particularly, deals with the present issue. On a plain reading of Clause 6.3 read with Clause 19, it is evident that it was particularly made G clear that no escalation would be reimbursed even in the case of a regulation. Hence, in the presence of such clauses, which resp…
Supreme Court of India19 Apr 2018Full text
2018 INSC 372 · [2018] 6 S.C.R. 776
776 SUPREME COURT[2018]REPORTS6 S.C.R. 776 [2018] 6 S.C.R. A MANGAMMAL @ THULASI AND ANR. v. T.B. RAJU AND ORS. (Civil Appeal No. 1933 of 2009) B APRIL 19, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Hindu Succession Act, 1956 – s.29-A – Right of daughter in coparcenary property – Succession by survivorship – Fat…
Supreme Court of India19 Apr 2018Full text
2018 INSC 371 · [2018] 3 S.C.R. 532
order dismissed by the Single Judge, however, the Division Bench of the High Court upheld the order of confiscation u/s. 61A – Correctness of – Held: Order by the Divisional Forest Officer sufficient to show that the order of confiscation was passed u/s 69 and not u/s. 61A – Perusal of the order of Single Judge of the …
Supreme Court of India19 Apr 2018Full text
2018 INSC 370 · [2018] 3 S.C.R. 875
H MAHAVEER KUMAR JAIN v. COMMISSIONER OF INCOME 877 TAX, JAIPUR Sanjay Jhanwar, Tanuj Agrawal, Tarun Gupta, Advs. for the A Appellant. Yashank P. Adhiyaru, Sr. Adv., Ms. Purnima Bhat Kak, Ms. Sadhana Sandhu (For Mrs. Anil Katiyar), Advs. for the Respondent. The Judgment of the Court was delivered by B R. K. AGRAWAL, J.…
Also on Law on Tips: Bare Acts · Legal news and analysis
Aishwarya Bhati, Vishwajit, Ms. W. V. T. Sangama, Advs. for the Appellants. P. P. Nayak, Ajay Pal, Ms. Bhupinder, Ms. Vandana M. Hooda, F Advs. for the Respondents. The Judgment of the Court was delivered by DR. D. Y. CHANDRACHUD, J. 1.The Punjab and Haryana High Court by its judgment dated 6 September 2010 reversed a …
Supreme Court of India5 Jan 2018Full text
2018 INSC 4 · [2018] 1 S.C.R. 86
the cables, the appellant discovered that the outer sheaths of the cables were cracked – Appellant asked for replacement – Respondent company did not replace the cables – Appellant issued notice proposing the name of a sole arbitrator in terms of the Standard terms and conditions – In absence of any response, D appella…
Supreme Court of India24 Apr 2018Full text
2018 INSC 399 · [2018] 5 S.C.R. 595
[2018] 5 S.C.R. 595 595 COMMISSIONER OF INCOME TAX-VI A v. VIRTUAL SOFT SYSTEMS LTD. (Civil Appeal No. 4358 of 2018) APRIL 24, 2018 B [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961 – Deduction on account of lease equalization charges from lease rental income – Entitlement for – Held: The bifurcation …
Supreme Court of India24 Apr 2018Full text
2018 INSC 398 · [2018] 7 S.C.R. 1079
[2018] 7 S.C.R. 1079 1079 COMMISSIONER OF INCOME TAX, CENTRAL-III A v. HCL TECHNOLOGIES LTD. (Civil Appeal Nos. 8489-8490 of 2013) APRIL 24, 2018 B [R. K. AGRAWAL AND R. BANUMATHI, JJ.] Income Tax Act, 1961 – ss.10A, 80HHC and 80HHE – Claim of certain expenses attributable to the delivery of software outside India or i…
Supreme Court of India24 Apr 2018Full text
2018 INSC 397 · [2018] 3 S.C.R. 496
496 SUPREME COURT[2018]REPORTS3 S.C.R. 496 [2018] 3 S.C.R. A B. L. PASSI v. COMMISSIONER OF INCOME TAX, DELHI (Civil Appeal No. 3892 of 2007) B APRIL 24, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Income Tax Act, 1961: s.80-O – Deduction under, claimed by assessee on the ground that it supplied to a foreign comp…
Supreme Court of India24 Apr 2018Full text
2018 INSC 396 · [2018] 4 S.C.R. 328
well considered in the original proceedings – In fact, the very basis of issuing the show cause notice was that the assessee was not maintaining any separate books of account for the said two categories and the details filed did not reveal proportional allocation of common expenses be made to these categories – Even th…
Supreme Court of India24 Apr 2018Full text
2018 INSC 395 · [2018] 4 S.C.R. 338
H 340 SUPREME COURT REPORTS [2018] 4 S.C.R. A Salman Khurshid, Sr. Adv., K. V. Mohan, Ananda Sen, Ms. Sanchita Ali, Zatin Khurshid, Advs. for the Appellant. K. Radhakrishna, Sr. Adv., Rupesh Kumar, Tushar Bhakshi, Mrs. Anil Katiyar, Advs. for the Respondent. The Judgment of the Court was delivered by B R. K. AGRAWAL, J…
Supreme Court of India24 Apr 2018Full text
2018 INSC 394 · [2018] 4 S.C.R. 1063
KCP-third respondent, KSL-first respondent, SPIL and G HRP company entered into an agreement whereby, SPIL was to allot 240 lakh equity shares to KSL against the book debts due by it to KSL. KSL offered to sell the shares to KCP. KCP agreed to take over the business, shares and liabilities of SPIL and would discharge t…
Supreme Court of India23 Apr 2018Full text
2018 INSC 392 · [2018] 10 S.C.R. 261
appeared in examination vide advertisement dated 31.07.2008 failed to qualify in the selection process and other respondent did not appear, and further all the respondents failed to qualify another test which was conducted pursuant to Brij Mohan Lal (2) case – This fact pointed out incompetence of the respondents – Pro…
Supreme Court of India20 Apr 2018Full text
2018 INSC 386 · [2018] 5 S.C.R. 326
obtained the demand drafts pertaining to fee for admission prior to the last date for application, but their online application could not be submitted due to some snag in the website of the Malabar Medical College – Name of appellants did not appear in the list of eligible candidates – Complaints by Appellants-candidat…
Supreme Court of India20 Apr 2018Full text
2018 INSC 385 · [2018] 3 S.C.R. 884
court adverted to and/or interpreted s.45, which makes it clear that the assignment deed, if unregistered, cannot be admitted in evidence by any court in proof of title to the trademark by the assignment, unless the court itself directs otherwise – Thus, any reliance upon the assignment deed by the earlier judgment can…
Supreme Court of India20 Apr 2018Full text
2018 INSC 384 · [2018] 3 S.C.R. 374
374 SUPREME COURT[2018]REPORTS3 S.C.R. 374 [2018] 3 S.C.R. A APOLLO ZIPPER INDIA LIMITED v. W. NEWMAN AND CO. LTD. (Civil Appeal No. 4249 of 2018) B APRIL 20, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Rules of High Court at Calcutta (Original Side), 1914: Chapter XIII-A-Rules 1(B), 6 and 9 – Leave to defend – C…
Supreme Court of India20 Apr 2018Full text
2018 INSC 383 · [2018] 3 S.C.R. 1011
from Domestic Violence Act, 2005 – Matrimonial laws – Hindu Marriage Act, 1955 – ss.5, 12 – Constitution of India – Right of choice of an adult person. Allowing the appeal, the Court HELD: Both appellant No. 1 and writ petitioner’s daughter F are major. Even if they were not competent to enter into wedlock (which posit…
Supreme Court of India19 Apr 2018Full text
2018 INSC 379 · [2018] 6 S.C.R. 805
Smita Subhash Sawant v. Jagdeeshwari Jagdish Amin & Ors. (2015) 12 SCC 169 : [2015] 9 SCR 600 ; Union H 805 806 SUPREME COURT REPORTS [2018] 6 S.C.R. A of India & Anr. v. Kirloskar Pneumatic Co. Ltd. (1996) 4 SCC 453 : [1996] 2 Suppl. SCR 326 – relied on. Case Law Reference [2015] 9 SCR 600 relied on Para 11 B [1996] 2…
Supreme Court of India19 Apr 2018Full text
2018 INSC 377 · [2018] 3 S.C.R. 507
i.e., no one shall be condemned unless heard – s.9A provides that before changing either of the things as envisaged in the Fourth Schedule, prior notice must be given to the employee – Eighth clause of the Fourth Schedule says “withdrawal of any customary concession, privilege or change in usage” – The order of enhance…
Supreme Court of India19 Apr 2018Full text
2018 INSC 375 · [2018] 5 S.C.R. 587
1.3 Further, Clause 6.3 of special conditions, particularly, deals with the present issue. On a plain reading of Clause 6.3 read with Clause 19, it is evident that it was particularly made G clear that no escalation would be reimbursed even in the case of a regulation. Hence, in the presence of such clauses, which resp…
Supreme Court of India19 Apr 2018Full text
2018 INSC 372 · [2018] 6 S.C.R. 776
776 SUPREME COURT[2018]REPORTS6 S.C.R. 776 [2018] 6 S.C.R. A MANGAMMAL @ THULASI AND ANR. v. T.B. RAJU AND ORS. (Civil Appeal No. 1933 of 2009) B APRIL 19, 2018 [R. K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.] Hindu Succession Act, 1956 – s.29-A – Right of daughter in coparcenary property – Succession by survivorship – Fat…
Supreme Court of India19 Apr 2018Full text
2018 INSC 371 · [2018] 3 S.C.R. 532
order dismissed by the Single Judge, however, the Division Bench of the High Court upheld the order of confiscation u/s. 61A – Correctness of – Held: Order by the Divisional Forest Officer sufficient to show that the order of confiscation was passed u/s 69 and not u/s. 61A – Perusal of the order of Single Judge of the …
Supreme Court of India19 Apr 2018Full text
2018 INSC 370 · [2018] 3 S.C.R. 875
H MAHAVEER KUMAR JAIN v. COMMISSIONER OF INCOME 877 TAX, JAIPUR Sanjay Jhanwar, Tanuj Agrawal, Tarun Gupta, Advs. for the A Appellant. Yashank P. Adhiyaru, Sr. Adv., Ms. Purnima Bhat Kak, Ms. Sadhana Sandhu (For Mrs. Anil Katiyar), Advs. for the Respondent. The Judgment of the Court was delivered by B R. K. AGRAWAL, J.…
Also on Law on Tips: Bare Acts · Legal news and analysis