Digest Of Supreme Court Cases

Service Law-Determination of Substantive Appointment or contractual appointment

Pursuant to advertisements, after following due procedure prescribed under the 1973 Act, after approval of the recommendations made by the selection committee constituted under 1973 Act, appellants were appointed by separate orders in the yesr 2004 and 2007, resp. However appointment letters issued had arbitrary condition stated that appointment was contractual for a period of […]

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Criminal Procedure Code, 1973- S 309- Reformation and clarity of procedure- adoption of Draft Criminal Rules on Practice, 2021 framed on criminal practice while hearing its suo motu case on inadequacies and deficiencies in the process of criminal trials

Set of guidelines laid down by the Supreme Court of India to surmount the discrepancies in criminal trials and set uniformity in the approaches of all session courts.The judgement came on a suo motu case of 2017 related to the “deficiencies and inadequacies” in criminal trials in the country in which it proposed to amend

Criminal Procedure Code, 1973- S 309- Reformation and clarity of procedure- adoption of Draft Criminal Rules on Practice, 2021 framed on criminal practice while hearing its suo motu case on inadequacies and deficiencies in the process of criminal trials Read More »

Penal Code, 1860 — S. 364-A — Kidnapping for ransom — Necessity to prove each and every ingredient prescribed in S. 364-A

All conditions as enumerated in S. 364-A must be fulfilled before recording conviction under S. 364-A. First essential condition, held, must mandatorily be established with at least any one of the three conditions mentioned thereafter also being affirmatively established, to ground conviction under S. 364-A. Thus, for offence under S.364A to be established, apart from

Penal Code, 1860 — S. 364-A — Kidnapping for ransom — Necessity to prove each and every ingredient prescribed in S. 364-A Read More »

Contempt of Court — Nature and Scope of Vicarious/Constructive liability for contempt

Knowledge acquires substantial importance qua a contempt order. There is no material to either establish their knowledge on action of their subordinates, or they acted in collusion with each other. Merely because a subordinate official acted in disregard of an order passed by court, a liability cannot be fastened on a higher official in absence

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Constitution of India – Arts. 19(1)(a)-right to information – open court

Citizens have right to information relating to court proceedings, except in-camera proceedings. This includes the right to know the observations / remarks made by Judges during course of hearing, not forming part of judgment or binding decision, which the media is free to report. Chief Election Commissioner of India v. M.R. Vijayabhaskar and others, (2021)

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Income Tax Act, 1961 — S. 14-A — Disallowance on expenditure incurred for earning tax-free income in cases where assessees do not maintain separate accounts for the investments and other expenditures incurred for earning the tax-free income

The proportionate disallowance of interest is not warranted under S. 14-A for investments made in tax free bonds/securities which yield tax-free dividend and interest to assessee Banks in those situations where, interest-free own funds available with the assessee, exceeded their investments. Held, agree with the view taken by learned ITAT. Para 31 [South Indian Bank

Income Tax Act, 1961 — S. 14-A — Disallowance on expenditure incurred for earning tax-free income in cases where assessees do not maintain separate accounts for the investments and other expenditures incurred for earning the tax-free income Read More »

Criminal Procedure Code, 1973-Ss.457 and 451-Seizure of property pending trial

SC had passed interim order pertaining to the mutual funds for a period of six months. However, the pandemic situation delayed hearing of accompanying appeal and consequently the resolution of the case. Thus, interim order was modified to the extent that MF units kept with R1 be released subject to the applicant furnishing requisite bank

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Income Tax Act, 1961— Date for reckoning period of limitation prescribed under S. 263(2)

The word used S. 263 is “made” and not “received”. Hence, if the order under S. 263 was made/passed within the period of two years from the end of financial year in which order sought to be revised was passed, such an order would not be beyond the period of limitation prescribed under S. 263(2).

Income Tax Act, 1961— Date for reckoning period of limitation prescribed under S. 263(2) Read More »

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