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“Every medical practitioner owes to his patient a duty to exercise a reasonable degree of care, skill, and knowledge expected of a prudent practitioner in the same field.”
The Supreme Court also directed that such Menstrual Hygiene Management (MHM) corners must be established in every school, and they should be equipped with spare innerwear, spare uniforms, disposable bags, and other necessary materials to address menstruation related exigencies.
Business profits must be concrete and commercially realisable, not mere paper adjustments. In amalgamation, substitution of shares that yield realisable assets of definite value constitutes taxable income under Section 28 of Income Tax Act, 1961, guided by the doctrine of real income to tax genuine gains while avoiding illusory ones.
When interpreting a tariff heading involved in a classification dispute, the tribunal or court may need to invoke and rely on the common or trade parlance test to understand the meaning and scope of the terms used in that tariff heading.
“Tax extractions by Sovereign states across the globe is broadly in the nature of an income tax called as the direct tax which includes international taxation and corporate taxation and the indirect tax which is a tax on goods and services which is termed as GST in India and VAT by the European Union and a resale tax in USA.”
“A transferee pendente lite takes the property subject to the outcome of the proceedings, irrespective of notice or bona fides.”
Invocation of insolvency proceedings or the moratorium under the Insolvency and Bankruptcy Code, 2016 cannot become a legal device to indefinitely stall redevelopment. The IBC was never intended to be used as a shield for non-performance at the cost of human rehabilitation.
“In matters concerning liberty, bail courts must be sensitive and ensure that constitutional ethos is upheld. While docket explosion remains a chronic challenge, cases involving personal liberty deserve precedence”.
“Beggars’ homes cannot be conceived as quasi-penal facilities. Their role must be restorative, not retributive — places of recovery, skill-building, and reintegration into society”.
“Article 14 of the Constitution guarantees equality before the law and prohibits arbitrariness. It mandates that all persons — regardless of their popularity, power, or privilege — are equally subject to the law”.
The products in the present case are premium and ultra-premium whiskies, targeted at a discerning consumer base, that are likely to exercise greater care in their purchase decisions. The distinct trade dress and packaging reduce any likelihood of confusion.
“We reiterate that whatever was said in our order was to ensure that the dignity and authority of the judiciary as a whole is maintained high in the minds of the people of this country, as that will go a long way in reinforcing the faith that is reposed in us.”
“At times we are left wondering whether such orders are passed on some extraneous considerations or it is sheer ignorance of law. Whatever it be, passing of such absurd and erroneous orders is something unpardonable.”
Himachal Pradesh is witnessing rising average temperatures, shifting snowfall patterns, and an increase in frequency, intensity of extreme weather events, and major causes of destruction are Hydro Power Projects, four lane roads, deforestation, multi-storey buildings, etc. Thus, ecological diversity and growing human demands necessitate immediate sustainable planning and conservation measures.
“Once it is found that there is continuity in the business operations, the intermittent presence or return of a particular employee becomes immaterial and insignificant in determining the existence of a permanent establishment.”
Summons and letters were issued to the appellant demanding service tax for the period from 01-07-2012 to 16-02-2014. Furthermore, a show cause notice demanding service tax of Rs. 2,07,29,576 along with interest for services during the afore-stated period was also issued.
“The conferment of Senior Advocate status is a privilege, not an entitlement, and must be governed strictly by the principles of fairness, accountability, and institutional integrity”.
Justice R. Mahadevan’s journey from a law graduate in Chennai to a Supreme Court Judge is a story of commitment, expertise, and unwavering dedication to the field of law.
“Bridging the digital divide is no longer merely a matter of policy discretion but has become a constitutional imperative to secure a life of dignity, autonomy and equal participation in public life”.
For the purpose of transfer of any case or proceedings under Section 406 of the CrPC, the case must fall within the ambit of the expression “expedient for the ends of justice”.