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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.

Case Briefs Supreme Court

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.

Hot Off The Press News

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

Case Briefs Supreme Court

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.

Know thy Judge

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.

Op Eds OP. ED.

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.

Know thy Judge

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.

Know thy Judge

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.

Op Eds OP. ED.

Inclusive Judiciary: A Manifestation or Reality

by Akanksha†

Case Briefs Supreme Court

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’.

Legal RoundUp Supreme Court Roundups

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!

Case Briefs Supreme Court

[Bilkis Bano Case]: SC rebukes convicts for attempting to avoid Bench from hearing case; Government agrees to produce remission records of premature released convicts

The Court noted that the convicts have been making attempts to avoid the Bench from hearing the case.

Case Briefs Supreme Court

Bilkis Bano – Premature release of Convicts case: Supreme Courts asks Centre and Gujarat Government to produce files and give reasons for releasing 11 convicts

The Supreme Court asked the Gujarat Government reasons behind its decision to grant remission to the 11 life convicts, who were convicted for raping Bilkis Bano and murdering her family members

anurag thakur parvesh verma hate speech case

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Supreme Court issues notice to Delhi Government and Police over Anurag Thakur and Parvesh Verma hate speeches during anti CAA protests

Supreme Court: In a petition filed seeking registration of a criminal case against BJP leaders Anurag Thakur and Parvesh Verma for their

Case Briefs Supreme Court

Assessee not entitled to deduction u/s 80-IB of Income Tax Act on Duty drawback / DEPB Schemes profit: Supreme Court

The Supreme Court affirmed the order passed by the High Court stating that the respondent assessee was neither entitled to the deductions nor profit earned under Section 80-IB on the amount of DEPB as well as Duty Drawback Scheme.

Case Briefs Supreme Court

Amended Section 153C of the Income Tax Act, 1961 applicable retrospectively to searches conducted prior to 2015 Amendment: Supreme Court

The amendment in Section 153-C of the Income Tax, 1961 was brought and the words “belongs or belong to” were substituted by the words “pertains or pertain to” after a ruling by Delhi High Court in Pepsico India Holdings Private Limited v. ACIT, 2014 SCC OnLine Del 4155.

Case Briefs Supreme Court

‘Candidates cannot taint Selection Process with mala fides on being unsuccessful’; Supreme Court sets aside J&K HC verdict quashing appointment of 64 Drug Inspectors

The Supreme Court observed that having participated in the selection process without any demur or protest, the writ petitioners cannot challenge the same as being tainted with mala fides, merely because they were unsuccessful.

Legal RoundUp Supreme Court Roundups

Supreme Court | Constitutionality of UAPA; Covid 19 Parole; Bhopal Gas Tragedy and more from March 2023

This roundup revisits the analyses of Supreme Court’s judgments/orders on Independent Election Commission; Bhopal Gas Tragedy, Tripura Sales Tax Rules; gigantic political crisis in Maharashtra; wildlife declaration time; casting couch; Adani Hindenburg Report and more. It also covers Cases Reported in SCC Weekly in the month of March; Explainers on important law points.

Case Briefs Supreme Court

For proving threat under S. 364-A IPC, intimidation of kidnapped victim, for the purpose of making him silent, cannot be enough.: SC

Supreme Court said that if the sentence carrying a maximum sentence of death and a minimum sentence of life sentence has such low evidentiary threshold, the difference between punishments for kidnapping under 363, 364 and 364-A shall become meaningless.

SCC Times

Search Results for: B V Nagarathna

Understanding Supreme Court judgment on sales tax on credit note issued to dealers for warranty replacements

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

West Bengal Panchayat Polls: Supreme Court upholds Calcutta HC order directing deployment of Central Forces

Why Coal India Limited lost legal battle against CCI: Supreme Court verdict explained

Know Thy Judge | Supreme Court of India: Justice Abhay Shreeniwas Oka

The Precedential Value of the Split Verdict in Rathi Steels

Shayaris, Memories and Blessings- When Supreme Court bid farewell to Justice K.M Joseph, Justice Ajay Rastogi and Justice V. Ramasubramanian

Know Thy Judge | Supreme Court of India: Justice A.S. Bopanna

Justice M.R. Shah Retires: A Look at his Dynamic Tenure and Decisions

Inclusive Judiciary: A Manifestation or Reality

Absence of specific guidelines in ‘land grabbing cases’ may bestow police officers with unguided powers; Supreme Court suggests TN to enact legislation

Supreme Court April 2023| Marriage Equality, Unstamped Arbitration Agreements, Sealed Covers, Justice Gangopadhyay, Daughter’s Inheritance rights, and more

[Bilkis Bano Case]: SC rebukes convicts for attempting to avoid Bench from hearing case; Government agrees to produce remission records of premature released convicts

Bilkis Bano – Premature release of Convicts case: Supreme Courts asks Centre and Gujarat Government to produce files and give reasons for releasing 11 convicts

Supreme Court issues notice to Delhi Government and Police over Anurag Thakur and Parvesh Verma hate speeches during anti CAA protests

Assessee not entitled to deduction u/s 80-IB of Income Tax Act on Duty drawback / DEPB Schemes profit: Supreme Court

Amended Section 153C of the Income Tax Act, 1961 applicable retrospectively to searches conducted prior to 2015 Amendment: Supreme Court

‘Candidates cannot taint Selection Process with mala fides on being unsuccessful’; Supreme Court sets aside J&K HC verdict quashing appointment of 64 Drug Inspectors

Supreme Court | Constitutionality of UAPA; Covid 19 Parole; Bhopal Gas Tragedy and more from March 2023

For proving threat under S. 364-A IPC, intimidation of kidnapped victim, for the purpose of making him silent, cannot be enough.: SC