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 considering the facts of each assessment year – No further clarification necessary – Application disposed of [Paras 1-6].

Decision – Application disposed of with clarification – Judgment dated 19.10.2022 to be applied for assessment years before the court – Future assessment years to be examined based on facts and law declared in the judgment [Paras 5-6].

Criminal Law – Review Petition – Appellant, convicted for involvement in the 2000 Red Fort attack, challenged the death penalty – Supreme Court considered admissibility of Call Data Records (CDRs) without certification under Section 65B of the Evidence Act – Previous judgments by Trial Court, High Court, and Supreme Court affirmed in the backdrop of the law prior to the decision in Anvar P.V. v. P.K. Basheer (2014) – Certain electronic evidence eschewed but conviction upheld based on remaining evidence [Paras 12-26].

Admissibility of Electronic Evidence – Section 65B, Evidence Act – CDRs without required certification inadmissible – Review petition focused on impact of such inadmissibility – Supreme Court observed that even without CDRs, other evidence was sufficient to prove the appellant's involvement in the crime [Paras 24-26].

Circumstantial Evidence – Death Penalty – Review – Supreme Court re-evaluated evidence excluding inadmissible electronic records – Upheld death sentence considering remaining incriminating evidence including financial transactions and recoveries at the appellant's instance – Emphasized consistency with legal standards for circumstantial evidence and rarest of rare cases doctrine [Paras 27-28].

Review Jurisdiction – Scope and Limits – Reaffirmed principles of limited scope in review petitions especially in death penalty cases – Errors apparent on the record must be significant to warrant review – Ensured due process and evaluated claims of ill-treatment and alleged procedural lapses [Paras 12, 27-28].

Decision – Review Petitions Dismissed – Held – Death sentence affirmed – Court emphasized gravity of terrorism-related crimes and the necessity for stringent penalties in such rarest of rare cases [Paras 27-28].

Criminal Law – POCSO Act – Non-reporting of Sexual Assault – Respondent, a medical practitioner, accused of failing to report sexual assault on minor tribal girls despite knowledge – High Court quashed FIR and chargesheet – Supreme Court emphasized that non-reporting of such crimes is serious and often shields offenders – Quashing of FIR and chargesheet at threshold without allowing evidence to be examined was held as miscarriage of justice [Paras 1-26].

Evidence Law – Admissibility of Statements – Statements recorded under Section 161 Cr.P.C. are inadmissible in evidence – Limited use for purposes under Sections 145 and 157 of the Evidence Act – High Court erred in relying on these statements to quash proceedings – Statements under Section 164 Cr.P.C. also have limited use – Supreme Court reaffirmed inadmissibility of such statements for deciding quashment under Section 482 Cr.P.C. [Paras 18-24].

Scope of Section 482 Cr.P.C. – Exercise of inherent powers under Section 482 Cr.P.C. must be sparing and cautious – Quashing appropriate only when FIR and materials do not disclose any cognizable offence – Supreme Court held High Court's exercise of power under Section 482 Cr.P.C. in this case was improper and resulted in miscarriage of justice [Paras 7-25].

Protection of Children from Sexual Offences Act – Legal Obligation to Report – Under Section 19(1) of POCSO Act, individuals with knowledge of offence must report to authorities – Failure to do so punishable under Section 21 – Supreme Court stressed the importance of reporting to achieve the objectives of the Act [Paras 10-12, 15].

Decision – Appeal Allowed – High Court judgment quashed – FIR and chargesheet against respondent reinstated – Proceedings to continue as per law [Paras 25-26].

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 of land taken by the Delhi Development Authority negates the lapse of proceedings – Compensation determination under the 2013 Act applicable only when the award was not made as of 1-1-2014 – Appeal allowed, High Court judgment set aside [Paras 1-5].

Indore Development Authority Case – Clarification of Law – The Supreme Court in the Indore Development Authority case clarified the interpretation of Section 24(2) – Emphasized that non-payment of compensation does not result in lapse if possession has been taken – Explained that deposit of compensation in court is not required to avoid lapse [Paras 3-4].

Right to Fair Compensation – Applicability – Section 24(1)(a) and Section 24(1)(b) of the 2013 Act discussed – Compensation under the 2013 Act applicable if the award was not made as on the date of commencement of the Act – Proceedings to continue under the 1894 Act if the award was made within five years prior, excluding periods covered by interim orders [Paras 3-4].

Decision – Appeal Allowed – High Court judgment quashed – Acquisition proceedings not lapsed – Original writ petition dismissed [Paras 4-5].

Service Tax – Manpower Recruitment or Supply Agency – Appellant engaged FSE for the appearance of tennis player VA in the Chennai Open Tennis Tournament – Service tax demand raised under 'manpower recruitment or supply agency' – Supreme Court held that the definition under Section 65(68) does not require an employer-employee relationship between the agency and the person whose services are supplied – Agreement with FSE falls within the ambit of manpower recruitment or supply agency – Appeal on this ground dismissed [Paras 1-16].

Service Tax – Programme Producer – Agreements with Zee Telefilms and Trans World International for licensing and sale of telecast rights – Tribunal's reliance on BCCI case erroneous – Production of programmes and sale of telecast rights do not fall under the definition of 'programme producer' – Supreme Court reversed Tribunal's decision on this aspect [Paras 17-21].

Extended Period of Limitation – Invocation of extended period of limitation and imposition of penalty – Tribunal acknowledged the matter involved interpretation of statutory provisions – Supreme Court held that extended period not applicable, and penalty unwarranted – First show cause notice confined to normal period of limitation [Paras 22-25].

Decision – Appeals allowed in part – Tribunal's decision on manpower recruitment upheld – Decision on programme producer services reversed – Extended period of limitation not applicable – Penalty set aside [Paras 26-27].

Defamation – Criminal Law – Appeal against summoning order and complaint quashing – A news article titled "Mission Misconduct" published in INDIA TODAY magazine led to defamation complaints – The article reported allegations of sexual misconduct, corruption, and sale of passports by Indian officials – The complainant, a senior officer, sought action against the Editor-in-Chief, author, and public servants – Supreme Court held that the Editor-in-Chief cannot be held liable without specific allegations against him – The public servants' actions were protected as they reported in their official capacity – The author of the article to be tried on facts to determine if the act was justified – Appeals allowed for Editor-in-Chief and public servants, appeal by author rejected [Paras 1-26].

Presumption – Editor vs. Editor-in-Chief – Section 7 of the Press and Registration of Books Act, 1867 applies presumption to editors but not to Editor-in-Chief – Supreme Court clarifies that Chief Editors can be proceeded against if specific allegations are made – In absence of specific allegations, no presumption against Chief Editors – Case reinforced by lack of presumption for Editor-in-Chief [Paras 17, 22-23].

Exceptions to Defamation – Section 499 IPC – Benefit of exceptions to defamation can be considered at the stage of application under Section 482 CrPC – Accurate and good faith reporting of public conduct of public servants protected – Reporting made to a superior officer alleging misconduct protected under Exception 8 to Section 499 IPC [Paras 18-20].

Decision – Appeals allowed in part – Summoning order and complaint against Editor-in-Chief (A-1) and public servants (A-3, A-4, A-8) quashed – Appeal by author of the article (A-2) rejected – Author to face trial on facts [Paras 26].

Service Benefits – Pensionary Benefits – Appeal against the grant of pensionary benefits to Commission Vendors/Bearers in Northern Railway – High Court directed counting 50% of their service before absorption for pensionary benefits – Union of India contended that such benefits should not be granted as Commission Vendors/Bearers do not have the same status as casual laborers – Supreme Court upheld High Court’s decision on the grounds of parity with other zones/divisions – Held, Commission Vendors/Bearers working in Northern Railway entitled to the same benefits as those in Western, Eastern, Southern, and South-Eastern Railways – Denial of similar benefits would amount to discrimination and violate Articles 14 and 16 of the Constitution [Paras 1-12].

Parity in Treatment – Commission Vendors/Bearers in different zones/divisions – Supreme Court emphasized that employees working under the same employer (Railway Board) in different zones/divisions must be treated similarly – Differentiation in benefits between zones/divisions violates equality principles under Articles 14 and 16 – Commission Vendors/Bearers entitled to similar benefits as their counterparts in other zones/divisions [Paras 7-8].

Financial Implications – Argument of financial burden rejected – Supreme Court held that pensionary benefits once granted to similarly situated employees in other zones cannot be denied on financial grounds – Financial implications cannot justify discrimination among employees of the same employer [Para 9].

Doctrine of Stare Decisis – Previous decisions by High Courts and Tribunals on similar issues attaining finality – Supreme Court applied the doctrine of stare decisis to dismiss appeals, reinforcing the consistency in legal rulings – Benefit of counting 50% service for pensionary purposes affirmed [Paras 10-12].

Decision – Appeals dismissed – High Court’s judgment affirmed – Commission Vendors/Bearers in Northern Railway entitled to count 50% of their service prior to absorption for pensionary benefits – No costs [Paras 11-12].

Micro, Small and Medium Enterprises Development Act – Arbitration – Jurisdiction – Dispute resolution – Independent arbitration agreements and statutory rights under MSMED Act – Appeals challenging the jurisdiction of the Facilitation Council under MSMED Act despite the existence of independent arbitration agreements between the parties – Supreme Court held that the MSMED Act, being a special statute, would have precedence over the Arbitration Act – Facilitation Council has jurisdiction to act as an arbitrator even if conciliation proceedings were initiated under the MSMED Act – Provisions of the Arbitration Act apply to the proceedings conducted by the Facilitation Council under the MSMED Act [Paras 1-35].

MSMED Act – Overriding Effect – Chapter V of the MSMED Act would override provisions of the Arbitration Act – No party to a dispute regarding any amount due under Section 17 of the MSMED Act precluded from making a reference to the Facilitation Council due to an independent arbitration agreement – Facilitation Council entitled to act as arbitrator despite the bar contained in Section 80 of the Arbitration Act – Proceedings before the Facilitation Council/institute/centre acting as an arbitrator governed by the Arbitration Act – Facilitation Council competent to rule on its own jurisdiction [Paras 34-35].

Supplier Definition – A party not a 'supplier' under Section 2(n) of the MSMED Act on the date of contract cannot seek benefits under the Act – Subsequent registration has prospective effect and applies to the supply of goods and services after registration [Para 33].

Decision – Appeals allowed in part – High Court judgments set aside where they conflicted with the overriding effect of the MSMED Act – Facilitation Council’s jurisdiction to proceed with disputes upheld – Proceedings to be continued under the Arbitration Act post conciliation failure – Applications for setting aside awards to be filed under Section 34 of the Arbitration Act [Paras 34-35].

Criminal Law – Rape and Murder Conviction – Appellant challenges the acquittal of the respondent for the rape and murder of the victim – The trial court had convicted the respondent, but the High Court acquitted him – Supreme Court restores the conviction and sentence, emphasizing the probative value of the dying declaration and the irrelevance of the victim’s sexual history – The court also criticizes the use of the "two-finger test" [Paras 1-70].

Dying Declaration – Admissibility and Probative Value – Statement of the deceased recorded by the police officer in the presence of a doctor – High Court erred in rejecting the dying declaration based on the doctor’s cross-examination – Supreme Court upholds the declaration as credible and voluntary, establishing the respondent’s guilt beyond reasonable doubt [Paras 32-48].

Two-Finger Test – Prohibited Practice – Court condemns the use of the "two-finger test" in cases of sexual assault – Test deemed regressive, invasive, and without scientific basis – Conducting such tests re-victimizes survivors and violates their dignity and privacy – Directions issued to Union and State Governments to ensure compliance with guidelines prohibiting the test [Paras 60-68].

Decision – Appeal allowed – High Court’s acquittal set aside – Conviction and sentence by Sessions Court restored – Directions issued for the implementation of guidelines against the "two-finger test" [Para 69].