Supreme Court decides taxability of interest income on Bank FDs of Clubs; Illuminates Ratio Decidendi
“A decision in a case takes its flavour from the facts of the case and the question of law involved and decided.”
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Supreme Court Roundup July 2023 | Top Stories on ED Director SK Mishra, Gyanvapi Mosque survey, Section 304 IPC Maze, Guidelines for Senior Advocate designation, and more
Find crux of what happened in major matters dealt by Supreme Court of India in July 2023 with interesting stories on Teesta Setalvad bail, guidelines for designation of Senior Advocates, Supreme Court's suo motu cognizance of Manipur women incident, final extension of ED Chief SK Mishra's tenure, and much more.
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‘Courts cannot lose sight of serious accusations against an accused while granting bail’; SC sets aside cryptic and casual bail order
The Supreme Court said that due consideration must be given to the facts which are suggestive of the nature of crime, the criminal antecedents of the accused and the nature of punishment that would follow a conviction vis-à-vis the offences alleged against an accused.
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“To clinch a conviction, circumstances ought to form a chain to indicate that the accused and no one else committed the crime”: Supreme Court
The instant matter related to a person killed while he was travelling with his group on scooter, allegedly by constables patrolling the village, which was investigated by the Central Bureau of Investigation (‘CBI’).
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Judicial Body like NGT cannot simply accept Expert Committee recommendations without complying with Principles of Natural Justice: SC
The Court observed that the recommendations made by an Expert Committee are not binding on the NGT, they are only by way of assistance to enable the NGT to arrive at a correct decision in the matter.
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Compassionate appointment not a vested right: Supreme Court explains when a candidate can be considered
Supreme Court held that the Punjab and Haryana High Court was not right in setting aside the judgment of the First Appellate Court and restoring the judgment of the Trial Court, granting the respondent compassionate appointment in Bank of Baroda.
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‘Chain of circumstantial evidence incomplete to interfere with acquittal’; Supreme Court affirms acquittal in 25-year-old case
Supreme Court concurred with the Punjab and Haryana High Court that incriminating circumstances were not proved beyond reasonable doubt and chain of evidence was not complete to interfere with a degree of certainty of accused having committed the crime.
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Clarifications, Amendments, Explanations of any previous Law whether Prospective or Retrospective in Nature? Supreme Court answers
Merely because a provision is described as a clarification or an explanation, the Court is not bound by the said statement in the statute itself but must proceed to analyse the nature of the amendment.
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Understanding Supreme Court judgment on sales tax on credit note issued to dealers for warranty replacements
In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.
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Transaction doesn’t become stock in trade merely based on recording of inventory in books of accounts; SC asks ITAT to consider relevant factors afresh
Supreme Court reiterated that to examine whether a particular transaction is sale of capital assets or business expense, multiple factors like frequency of trade and volume of trade, nature of transaction over the years etc., are required to be examined.
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West Bengal Panchayat Polls: Supreme Court upholds Calcutta HC order directing deployment of Central Forces
Supreme Court asked the State Election Commission that why it is concerned with the source of the forces, as its primary concern must be free and fair elections
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Why Coal India Limited lost legal battle against CCI: Supreme Court verdict explained
Coal India Limited and its subsidiary Western Coalfields Limited had contended that they cannot be bound by the Competition Act, 2002 as both are governed by the Coal Mines (Nationalization) Act, 1973. The Supreme Court held that the Competition Act applies to State monopolies, Government Companies and PSUs.
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Know Thy Judge | Supreme Court of India: Justice Abhay Shreeniwas Oka
Looking into Justice Abhay S. Oka’s life, career and important judgments which have been instrumental in protecting the rights of marginalized communities and promoting freedom of expression, thereby making him a harbinger of social change and preserver of administrative accountability.
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The Precedential Value of the Split Verdict in Rathi Steels
by Dormaan Jamshid Dalal†
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Shayaris, Memories and Blessings- When Supreme Court bid farewell to Justice K.M Joseph, Justice Ajay Rastogi and Justice V. Ramasubramanian
Although the Judges are to officially retire in June, however, owing to the upcoming summer vacations commencing from 22-05-2023, the Supreme Court Bar Association conducted its farewell function on 19-05-2023.
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Know Thy Judge | Supreme Court of India: Justice A.S. Bopanna
Justice A.S. Bopanna, who started his legal career in the year 1984, is the first person from Coorg district in Karnataka to be elevated to the Supreme Court.
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Justice M.R. Shah Retires: A Look at his Dynamic Tenure and Decisions
After an active tenure of 4.5 years at the Supreme Court, which includes authoring of nearly 700+ decisions, Justice Mukeshkumar Rasikbhai Shah retires today.
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Absence of specific guidelines in ‘land grabbing cases’ may bestow police officers with unguided powers; Supreme Court suggests TN to enact legislation
The Supreme Court observed that if the State Government is so conscious or interested in taking action against land grabbers, it is the discretion of the State Government to bring or better the appropriate legislation with the definition of ‘land grabber’, ‘land grabbing’ and ‘land grabbing cases’.
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Supreme Court April 2023| Marriage Equality, Unstamped Arbitration Agreements, Sealed Covers, Justice Gangopadhyay, Daughter’s Inheritance rights, and more
April was not the regular, run-of-the-mill month for the Supreme Court of India as it not only delivered some big judgments and began hearing the momentous Marriage Equality matter but also dealt with some unusual cases like Mr Put Mine, Advocate’s appearance, Justice Gangopadhyay controversy; and case of the Judge who lost job over unprepared judgments. This Roundup covers all of that and more!
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