Bringing you the Best Analytical Legal News
The Supreme Court settled that the legislative intent was not there to exclude its members or their heirs from the benefits of compensation payable under the 1923 Act or the 1989 Act.
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The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).
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Justice Vikram Nath, a fourth generation legal luminary and sitting Judge of the Supreme Court of India, is likely to become Chief Justice of India for seven months in 2027.
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The Supreme Court affirmed the Himachal Pradesh High Court’s orders, whereby the validity of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 as amended by the Himachal Pradesh Passengers and Goods (Amendment and Validation) Act, 1997 were upheld.
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Supreme Court said that the mere expectation of the Liquidator that a still higher price may be obtained can be no good ground to cancel an otherwise valid auction and go for another round of auction.
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“If the legislature merely seeks to validate the Acts, struck down or rendered inoperative by a Court, by a subsequent legislation without curing the defects in such legislation, the subsequent legislation would be ultra-vires“.
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Supreme Court said that, since the appeal is a statutory remedy, the appellant had availed it and withdrawn the same, only as a pre-condition for availing the benefit under the Amnesty Scheme.
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Take a round of the Supreme Court's Judgments and Recommendations of the Collegium in the month of August along with some top stories on Rahul Gandhi's conviction, V Senthil Balaji, Manipur Violence and much more.
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Justice Prashant Kumar Mishra started his legal career from the District Courts and High Courts of Madhya Pradesh and Chhattisgarh and was later appointed as the Chief Justice of Andhra Pradesh High Court.
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“If this is allowed to happen, every judgment-debtor who is in possession of the immoveable property till the decree is passed, shall hand over possession to a third party to defeat the decree-holder's right and entitlement to enjoy the fruits of litigation and this may continue indefinitely and no decree for immovable property can be executed.”
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“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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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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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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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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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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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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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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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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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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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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