Accrued Versus Contingent Tax Liabilities: Accentuating Contractual Shifting of Tax Incidence
by Tarun Jain
Cite as: 2023 SCC OnLine Blog Exp 1
Supreme Court
Supreme Court | Regulation 153(15) of Kerala Electricity Supply Code, 2014 inconsistent with the provision of Section 126 of Electricity Act, 2003, hence invalid
Rules or regulation cannot be made to supplant the provisions of the enabling Act, but to supplement it. What is permitted is the delegation of ancillary or subordinating legislative functions, or what is fictionally called, a power to fill up details.
2022: The year of 1263 judgments; 3 CJIs; and important firsts| An all inclusive Supreme Court roundup
With 1263 judgments delivered; three Chief Justices of India taking turns to lead the judiciary; a number of judges retiring and a
2 New CJIs, 8 Retirements, 3 Appointments- Reflecting upon a hectic 2022 for the Supreme Court Judge Strength
The year 2022 saw a bustling activity in the Supreme Court vis-a-vis appointments and retirements. The Collegium headed by 3 CJIs this year, oversaw new elevations and recommendations. Whereas a significant number of Judges bid farewell to their Judgeship this year as well. Read this curated piece to know how 2022 affected the judicial strength of the Supreme Court.
Supreme Court lambasts the CISF constable for moral policing a couple, sets aside Gujarat High Court order reinstating him back in service
There was an apparent error of law in the order passed by the Gujarat High Court as the writ court is primarily concerned with examination of the decision-making process when a disciplinary action is challenged. Accordingly, the Supreme Court upheld the order of removal from service passed by the disciplinary authority.
Allahabad High Court grants bail to journalist Siddique Kappan in PMLA case
Allahabad High Court said that even if it is believed that part of proceeds of crime was transferred in the bank account of Atikur Rahman, that itself may not be sufficient to prove that Siddique Kappan has dealt with the proceeds of crime which had been allegedly received by K.A. Rauf Sherif. Thus, granted him bail.
2022 SCC Vol. 10 Part 4
Civil Procedure Code, 1908 — Or. 12 R. 6 — Grant of relief on the basis of admission — When
Inter-se-seniority -Promotees versus Direct Appointees: ‘K. Meghachandra requires reconsideration’; Supreme Court’s 5-judge bench to hear the matter
The Supreme Court said that the seniority list was correctly published by interspacing those direct recruits who were eligible in the recruitment year 2009-10 and were appointed against the vacancies of the said year with 53 promotees who were promoted. However, it recommended a reference to a 5-judge bench for reconsideration.
XIII M. K. Nambyar Memorial National Level Moot Court Competition, 2023 [10th-12th March 2023]
About College ‘Karnatak Law Society’s Raja Lakhamgouda Law College, Belagavi, one of the oldest law collegesin India and a premier institution of
Supreme Court grants bail to accused of transporting illegal ‘raw unmanufactured Tobacco’
The petitioner had undergone incarceration for more than 4 months and completion of trial would take some time, thus, the Court enlarged him on bail
Delhi High Court upholds compulsory retirement of a teacher accused of sexual harassment and molestation of a Class IX student
In a case where a physics teacher was accused of sexual harassment and molestation of a minor girl, the Delhi High Court held that in dealing with such matters, paramount consideration must be given to the well-being of the child whose mental psyche was vulnerable, impressionable and in a developing stage.
Supreme Court| Invocation of incorrect methodology for arriving at assessable value is immaterial to show cause notice’s validity, provided that the power itself existed
Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.
Candidate cannot challenge selection process after consciously participating in the interview; SC sets aside Allahabad HC’s order in Gram Panchayat Adhikari recruitment case
“The approach of the High Court is like a visually impaired person looking for a black cat in a dark room when the cat itself is not there.”, observed the Supreme Court.
Explained | Why Supreme Court transferred former Andhra Pradesh Minister Y.S. Vivekananda Reddy’s murder trial to CBI Special Court at Hyderabad
Supreme Court observed that the principles of Administration of Justice states that justice should not only be done but it should be seen to be done and free and fair trial is sine qua non of Article 21 of the Constitution.
Supreme Court| Principal employer cannot be directed to absorb contractual workers in absence of notification prohibiting contract labour, or allegations of contract being sham
Supreme Court reiterated that, in absence of any notification under S.10 of CLRA Act, 1970 and any allegations that the contract was sham and camouflage, the Courts cannot direct the principal employer to absorb contractual workers as employees
Allahabad High Court stays criminal proceedings against Delhi’s CM Arvind Kejriwal as SLP is pending in Supreme Court
Criminal proceedings against Arvind Kejriwal in Sultanpur Court have been stayed by Allahabad High Court, considering that special leave to appeal is still pending in Supreme Court and if it is allowed, then the entire proceedings would be a futile exercise.
SC Collegium recommends elevation of 5 Chief Justices and Judges to Supreme Court
The Supreme Court Collegium has recommended elevation of the following Chief Justices / Judges of the High Courts, as Judges in the
Supreme Court accepts SEBI’s apology and drops contempt proceedings against it
In a matter relating to criminal proceedings against Reliance Industries, SEBI had failed to comply with the Supreme Court’s order directing it to furnish a copy of documents, leading to initiation of contempt proceedings against SEBI.
President appoints Justice Dipankar Datta as the Judge of Supreme Court
The President has appointed Shri Justice Dipankar Datta, Chief Justice of the Bombay High Court, to be a Judge of