This volume of the Supreme Court Cases (SCC), Part 6 of Volume 1, embodies landmark cases decided by the Supreme Court on issues like exclusion of creamy layer, rejection of applications for Advance Ruling on the ground of maintainability, imposability of conditional appellate deposit, and more.
Constitution of India — Arts. 14 to 16 & 46, 142 and 162 — Other Backward Classes (OBC) reservation — Exclusion of creamy layer: Constitutional scheme for criteria for determination of exclusion of creamy layer, for children of employees of PSUs and private sector, ruling in Indra Sawhney, 1992 Supp (3) SCC 217 and substantive provision of 1993 OM, regarding the criteria of said exclusion, clarified, [Union of India v. Rohith Nathan, (2026) 6 SCC 1]
Income Tax — Double Taxation/Double Taxation Relief — Advance Rulings — Rejection of applications for Advance Ruling on the ground of maintainability by Authority for Advance Rulings (AAR) — Validity of: Taxability of share sale under India-Mauritius Double Taxation Avoidance Agreement, clarified. Mere existence of Tax Residency Certificates not sufficient to establish resident status, [CIT v. Tiger Global International II Holdings, (2026) 6 SCC 47]
Negotiable Instruments Act, 1881 — S. 148 r/w Ss. 7, 138, 141 and 143-A: Issue regarding imposability of conditional appellate deposit contemplated under S. 148, against a convicted Director/authorized signatory of the drawer Company, referred to larger Bench, [Bharat Mittal v. State of Rajasthan, (2026) 6 SCC 155]
