Civil Appeal – Income Tax – Deduction under Section 80P of the Income Tax Act, 1961 – Appellant, a co-operative society, claims deduction of profits and gains attributable to banking and credit facilities provided to its member co-operative societies – Interpretation of Section 80P – Dispute regarding the appellant's classification as a co-operative bank – D...
Consumer Law - Liability of Railways for theft of passenger's belongings - Whether theft can be considered a deficiency in service - Held, Railways cannot be held responsible for the theft of a passenger's belongings if the passenger fails to protect them.
Negligence - Duty of care - Passenger's responsibility to safeguard personal belongings - Railways not liable for theft of cash ...
Income Tax – Advance Tax and Interest – Assessee's liability for interest under Section 234B – Assessee, a non-resident company, contended no liability due to the payer's default in deducting tax – Supreme Court held that prior to financial year 2012-13, assessee could reduce advance tax liability by the amount deductible at source – Post-2012 amendment introd...
Service Law – False Declaration and Suppression of Facts – Employee failed to disclose criminal conviction during application and document verification – Terminated after discovery – High Court quashed termination relying on Avtar Singh v. Union of India (2016) 8 SCC 471 and benefit of Section 12 of Probation of Offenders Act – Supreme Court emphasizes employer's ...
Judicial Review – Tender Process – Scope and Limitations – Judicial review of contractual matters is limited to checking arbitrariness, irrationality, unreasonableness, bias, and mala fides – Courts should not substitute their decision for that of the tendering authority – The process must be lawful, not necessarily sound – Transparency and fair play are essenti...
Slum Rehabilitation Scheme – Mumbai Slums – Legal challenge to the allotment process of a Slum Rehabilitation Scheme under the Maharashtra Slum Areas Act, 1971. The appeal contests the High Court’s decision dismissing a writ petition concerning the Slum Rehabilitation Authority’s allotment methods in the redevelopment of slums in Lower Parel Division, Mumbai. [Paras 1-2, 3-...
Civil Procedure – Rejection of Plaint – Limitation – Plaintiffs filed suit in 1987 challenging tenancy order and sale certificate from 1963 and 1954 respectively – Claimed lack of notice and fraud in proceedings – Supreme Court emphasizes limitation as a mixed question of fact and law, asserting that claims of knowledge at a particular time must be accepted at Order 7...
Arbitration Clause in Property Agreements – Applicability to Subsequent Development Agreements and Conveyance Deed – Tripartite Agreements dated 31.03.2007 and 25.07.2008 containing arbitration clauses form the basis of subsequent Development Agreements and a Conveyance Deed – Disputes arising out of these agreements referred to arbitration under Section 8 of the Arbitration Act....
Urban Land Ceiling – Possession and Allotment – Landowner's excess land acquired under the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 – Landowner's letter indicated voluntary surrender of possession in 1980 – High Court erroneously presumed landowner retained possession based on inspection reports without examining records or letter – Supreme Cou...
COMPETITION ACT, 2002 — Sections 28(1), 32 — Conflict between Section 28 of the Act and Section 32 of the Nationalisation Act — Court held that if Section 28 of the Competition Act is evoked and a direction for division is given, it would be inconsistent with the provisions of the Nationalisation Act — However, the court clarified that Parliament has conferred the power to ...