Supreme Court

Analysis On SC Decision On Section 14A of the Income Tax Act by Invoking Adam Smith’s Principle

The main question presented before the Court was whether proportionate disallowance of interest paid by banks was called for under Section 14A of the Income Tax Act for the investment made in tax-free bonds which yielded tax-free dividends.

Supreme Court Ruling Clarifies the Difference Between ‘Parole’ and ‘Furlough’

Courts have weighed the differences between "furlough" and "parole" and the principles relating to their grant.

SC: State Police Must Continue Investigation of a Schedule Offence Till NIA Takes Over

According to the Supreme Court, the State Police must investigate a Schedule Offense until the National Investigation Agency takes over the investigation.

The Supreme Court Disqualifies Revenue Records as Title Documents

It was noted in a judgment by the Supreme Court that revenue records were not documents of title. A lessee could not be allowed to obtain a land right solely based on an entry in the revenue records, according to the Court.

SC: Criminal Courts Not to Compound Non-Compoundable Cases Casually

In this case the court was confronted with criminal appeals emanating from decisions of Karnataka High Court and Madhya Pradesh High Court, both of which raised an identical question of law. The Court clubbed these appeals to attend to the identical question. 

SC: Onus Of Proving Deficiency In Service On the Complainant Under the Consumer Protection Act

The Supreme Court observed that when a complaint arises from a consumer, the onus of proving that the service was defective was on the complainant.

SC: Lok Adalat Has No Jurisdiction to Settle Dispute on Merits When No Compromise Or Settlement Could Be Reached

The SC concluded that Lok Adalat has no jurisdiction to decide the matter on merits Once it is determined that no compromise or settlement could be reached between the parties.

Supreme Court Observes That the Creation of an Offence by Statute Leads Society to Suffer Injury

EXCERPT: The petition was filed under Section 482 of the Code of Criminal Procedure to quashing the complaint filed by the Office of the Assistant Commissioner of Income Tax, Surat, which resulted in Criminal Case No. 23693 of 2019 pending...

Supreme Court Says That the Legality of the Government’s Economic Policies Is Not Subject to Legal Inquiry Unless They Are In Violation of the...

Author:   Excerpt: The petitioner filed this appeal against an order of the High Court of Punjab and Haryana's Division Bench in Chandigarh. The court dismissed the writ petitions, ruling that the Punjab State Co-operative Milk Producers Federation Ltd. is a state...

Supreme Court Takes Suo Moto Cognizance of Problems and Miseries of Migrant Labourers

Excerpt  Several migrant labourers have been stuck as a result of the nationwide lockdown declared on March 25 and subsequent extensions. Many workers resorted to travelling hundreds of kilometres back home because they lacked the financial resources to survive the...

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