Taxation Law – Disallowance under Section 14A – Appeal against High Court’s order endorsing disallowance of proportionate interest for investments in tax-free bonds and securities – Supreme Court held that proportionate disallowance under Section 14A is not warranted where the assessee has sufficient interest-free funds exceeding the investments – Reiterated that tax-...
Certiorari Jurisdiction - Principles governing the issuance of a writ of certiorari - Examination of the scope and limitations of this jurisdiction - Discussion on the circumstances under which a writ of certiorari can be granted - Emphasis on the high prerogative nature of the writ and the need for a clear case to warrant its issuance. [Para 1, Para 4]
Issue of Applicability of Superannuation ...
Arbitration – Setting Aside of Award – Patent Illegality and Public Policy – The Supreme Court held that the Division Bench of the High Court erred in setting aside the arbitral award. It emphasized that the High Court's intervention was based on reappreciation of evidence, which is impermissible under Section 34 of the Arbitration and Conciliation Act, 1996. The court clarif...
Civil Appeal – Validity of Election Petition – Relief sought for re-counting of votes without seeking the specific reliefs as prescribed by the Rules – Appellant aggrieved by the Division Bench’s decision setting aside Single Bench’s order – Examination of legality and maintainability of the Election Petition under Section 122 and the Rules of 1995. [Para 1]
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Civil Law – Second Appeal – High Court's Jurisdiction – Appeals against High Court's judgment reversing first appellate court’s decree on examining disputed documents – High Court considered substantial question of law on genuineness of sale agreement – Supreme Court upheld High Court's jurisdiction to review facts under Section 103 CPC when findings...
Civil Appeal – Partition of coparcenary property – Plaintiff claiming a share in a property through a partition – Property originally owned by the plaintiff’s grandfather – Plaintiff contending to be a coparcener under Section 29A of the Hindu Succession Act – Partial partition deed Exhibit-A3 – Plaintiff accepting a portion of the property as hers –...
Compassionate Appointment – Eligibility of Divorced Daughter – Appeal against High Court's decision directing consideration of respondent’s application for compassionate appointment – Respondent’s mother, a government employee, died while respondent was married – Respondent obtained divorce after mother’s death and applied for compassionate appointment...
Civil Appeal – Compensation for Land Acquisition – Appellants challenging the judgment and order of the Gujarat High Court – Lands acquired for the Vadodara Branch Canal of Narmada Project – Reduction of compensation by High Court – Equal treatment principle – Appeal filed by the affected landowners – Special leave granted. [Para 1]
Compensati...
Land Acquisition – Compensation Determination – Appeals against High Court’s judgment reducing compensation for acquired land from Rs. 112,000 per acre to Rs. 88,400 per acre – Notification under Section 4 issued on 06.06.1988 for acquiring land for a spinning mill – Reference Court considered sale deed dated 24.05.1979 and added 12% annual increase with a 25% cut, de...
Land Acquisition – Compensation – Acquisition of lands for a project – Appeals by landowners challenging the judgment and order of the Gujarat High Court – Compensation awarded by the Reference Court enhanced by High Court, and then reduced – Issue of reliance on previous acquisitions for determining compensation – Appellants’ lands acquired for Vadodara B...