Income Tax – Leave Travel Concession (LTC) – TDS – The Supreme Court upheld the judgment of the Delhi High Court, affirming that the appellant, State Bank of India (SBI), was in default for not deducting tax at source on the LTC payments made to its employees. The Court ruled that LTC claims involving foreign travel are not exempt under Section 10(5) of the Income Tax Act, 1961. ...
Constitutional Law – Article 243-Q – Entry Tax – The Supreme Court held that industrial areas or estates are included within the term 'local area' under Entry 52 of List II of the Seventh Schedule to the Constitution. The Court clarified that local areas for taxation purposes can encompass industrial townships, which are administered by some form of municipal or state reg...
Land Acquisition – Lapse of Proceedings – The Supreme Court held that a subsequent purchaser has no right to claim lapse of acquisition proceedings under Section 24(2) of the Act, 2013. The acquisition proceedings cannot be declared lapsed merely because possession could not be taken or compensation could not be deposited due to pending litigations [Paras 7-8].
Subsequent ...
Foreign Trade – Additional Licence – The Supreme Court upheld the denial of an additional licence to the appellant for exporting processed iron ore during the period April 1990 to March 1991 under the Exim Policy 1990-93. The Court held that merely because some other exporters were wrongly granted the benefit, the appellant could not claim the same. Negative discrimination to perpetuat...
Constitutional Law – Article 226 – Re-evaluation of Answer Scripts – The Supreme Court disapproved the practice of High Courts ordering re-evaluation of answer scripts in the absence of specific provisions in the relevant rules. The High Court, exercising powers under Article 226, is not justified in calling for the records and directing re-evaluation without such provisions. The...
Income Tax – Charitable Trusts – Section 2(15) – Revenue sought clarification on judgment dated 19.10.2022 – Supreme Court clarified that the application of the law declared in the judgment is limited to the assessment years in question before the court – For future assessment years not before the court, authorities must apply the law declared in the judgment consider...
Contempt of Court – Civil and Criminal Contempt – The Supreme Court held that Perry Kansagra committed egregious acts of contempt by willfully disobeying the Court's orders, falsely representing facts before a foreign court, and obstructing the administration of justice. These actions constituted both civil and criminal contempt. The Court emphasized that its power to punish for co...
Civil Procedure – Abatement of Suit – Substitution of Legal Representatives – The Supreme Court held that the suit filed by the appellant's father did not abate upon his death, despite no immediate substitution of legal representatives in the suit itself. The Court emphasized that the substitution made in the appeal against an interlocutory order should enure for the benefit ...
Land Acquisition – Compensation and Rehabilitation – The Supreme Court dealt with the issue of delayed compensation and rehabilitation for landowners, predominantly tribal communities, whose lands were acquired for coal mining by Mahanadi Coal Fields Limited (MCL). The Court highlighted the prolonged struggle of the landowners for fair compensation and proper rehabilitation, spanning o...
Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-payment of compensation – High Court relied on Pune Municipal Corporation case – Supreme Court observed that the decision in Pune Municipal Corporation was overruled by the Indore Development Authority case – Held that possession ...