Energy, Power and Electricity — Electricity — Generation and Transmission/Supply/Distribution of electricity — Power Projects/ Supply Obligations/Contract/Licence for Supply of Power/SEZ/Power Purchase Agreements (PPAs)/Dispute Resolution — Procurement of electricity — Competitive bidding process: Rejectability of bids of lower ranked bidders when their rates not aligned to prevailing market prices, determined. Test of “filling the bucket” i.e. for obligating the procurer to accept the bids of lower ranked financial bids irrespective of tariff quoted by them, not applicable, [Jaipur Vidyut Vitran Nigam Ltd. v. MB Power (M.P.) Ltd., (2024) 8 SCC 513]
Energy, Power and Electricity — Electricity — Generation and Transmission/Supply/Distribution of electricity — Power Projects/ Supply Obligations/Contract/Licence for Supply of Power/SEZ/Power Purchase Agreements (PPAs)/Dispute Resolution — Procurement of electricity: Reduction in procurement of power as stipulated in bidding documents and PPA(s) already executed, not permissible, [SKS Power Generation (Chhattisgarh) Ltd. v. D.B. Power Ltd., (2024) 8 SCC 570]
Energy, Power and Electricity — Electricity — Tariff — Determination: Interim relief vis-à-vis procurement of power: Interim rate of power during pendency of appeal, determined, [Rajasthan Rajya Vidyut Prasaran Nigam Ltd. v. SKS Power Generation (Chhattisgarh) Ltd., (2024) 8 SCC 567]
Income Tax Act, 1961 — S. 194-H — Tax Deducted at Source (TDS)/Tax at Source (TAS): Discount on printed price of start-up kits and recharge vouchers of prepaid cards, given by cellular service provider to its distributor/franchisee i.e. income/profit component in payments received by distributors/franchisees from the third parties/customers is not subject to TDS. Discount offered to distributor/franchisee is not deductible as commission or brokerage, [Bharti Cellular Ltd. v. CIT, (2024) 8 SCC 608]
Negotiable Instruments Act, 1881 — Ss. 139 and 138 — Statutory presumption under S. 139 — When arises — Requirements of: Mere fact that complainant established that signature on cheque in question was of the accused, not enough to raise statutory presumption in favour of complainant, in the absence of other requirements therefor, [Dattatraya v. Sharanappa, (2024) 8 SCC 573]
Negotiable Instruments Act, 1881 — Ss. 147, 141 and 138 — Compounding of offences arising out of dishonour of cheques — Consent of person aggrieved — Requirement of: Law clarified re power of court to disregard absence of consent of person aggrieved in compounding of offences arising out of dishonour of cheques, [Raj Reddy Kallem v. State of Haryana, (2024) 8 SCC 588]
Penal Code, 1860 — S. 302 r/w Ss. 34, 449, 404 and 201 — Identity of appellant: Conviction reversed due to non-holding of TI parade along with absence of motive and any connection with recovered articles, [P. Sasikumar v. State of T.N., (2024) 8 SCC 600]
