(1) SURESH AND ANOTHER Vs. STATE OF HARYANA .....Respondent D.D 21/08/2018

Facts: The case revolves around an incident on election day where the victim, who was the election agent of the losing candidate, was allegedly murdered by the accused, supporters of the losing candidate. The prosecution's case was built on circumstantial evidence, alleging that the accused intended to falsely implicate the winning candidate's son in a criminal case. The accused were see...

REPORTABLE # CRIMINAL APPEAL NO. 1445 OF 2012, 1446 OF 2012 Docid 2018 LEJ Crim SC 971241

(2) UNITED INDIA INSURANCE CO LTD AND ANOTHER Vs. HYUNDAI ENGINEERING AND CONSTRUCTION CO LTD AND OTHERS .....Respondent D.D 21/08/2018

Facts:The case involved a dispute between United India Insurance Co Ltd and Hyundai Engineering and Construction Co Ltd regarding an insurance claim.An accident occurred during the construction of a bridge, leading to significant loss to the contractor.A claim was submitted by Hyundai Engineering and Construction Co Ltd, which United India Insurance Co Ltd repudiated, denying liability under the p...

REPORTABLE # CIVIL APPEAL NO. 8146 OF 2018 Docid 2018 LEJ Civil SC 262257

(3) FOOD CORPORATION OF INDIA Vs. GEN. SECY, FCI INDIA EMPLOYEES UNION .....Respondent D.D 20/08/2018

Facts:The dispute arose between the Food Corporation of India (FCI) and around 955 employees regarding their regularization.The employees claimed to be regularized as FCI employees, while FCI contended they were employees of a contract laborers' society.The matter was referred to the Industrial Tribunal by the Government of India for adjudication under Section 10 of the Industrial Disputes Ac...

REPORTABLE # CIVIL APPEAL NO. 10499 OF 2011 Docid 2018 LEJ Civil SC 847834

(4) SAVATRAM RAMPRATAP MILLS Vs. RADHEYSHYAM .....Respondent D.D 20/08/2018

Facts: The case involves the appellant, Savatram Rampratap Mills, and the respondent, Radheyshyam. The appellant's mill in Akola, Maharashtra, was taken over by the National Textile Corporation (NTC), a Government of India Undertaking, subjecting it to the Public Premises Act. Notices were issued to the respondent's predecessor, alleging unauthorized occupation of the premises.Issues: Th...

REPORTABLE # CIVIL APPEAL NO. 751 OF 2008 Docid 2018 LEJ Civil SC 247863

(5) FOOD CORPORATION OF INDIA Vs. HEAD LOAD LABOUR CONGRESS (REGN.NO.336/85) .....Respondent D.D 20/08/2018

Facts:The appeals arose from judgments of the High Court of Kerala concerning writ petitions filed by workers' unions against the Food Corporation of India (FCI).The petitions sought the implementation of an award (Ex.P-1) passed by the Industrial Tribunal in Chennai, which directed the regularization of workers' services after the abolition of the contract labor system.The appeals perta...

REPORTABLE # CIVIL APPEAL NO.10530 OF 2011 Docid 2018 LEJ Civil SC 766192

(6) M/S EMKAY GLOBAL FINANCIAL SERVICES LTD Vs. GIRDHAR SONDHI .....Respondent D.D 20/08/2018

Facts: The dispute arose between Emkay Global Financial Services Ltd., a registered broker with the National Stock Exchange, and Girdhar Sondhi, its client, regarding transactions in securities and shares. The respondent initiated an arbitration proceeding against the appellant, claiming an amount of Rs. 7,36,620/-, which was rejected by the Sole Arbitrator through an Arbitration Award dated 08.12...

REPORTABLE # CIVIL APPEAL NO. 8367 OF 2018 Docid 2018 LEJ Civil SC 144498

(7) K.K. SURESH Vs. FOOD CORPORATION OF INDIA .....Respondent D.D 20/08/2018

Facts:The appellants, claiming to be working as clerical staff, filed writ petitions against the Food Corporation of India (FCI) seeking regularization of their services.FCI contested the petitions, asserting that the appellants were not its employees but were appointed by a Cooperative Society.The Single Judge of the High Court dismissed the writ petitions, which were then appealed to the Divisio...

REPORTABLE # CIVIL APPEAL NOS. 10502-10505 OF 2011 Docid 2018 LEJ Civil SC 907365

(8) KEHAR SINGH (D) THR L RS & ORS Vs. NACHITTAR KAUR & ORS .....Respondent D.D 20/08/2018

Facts:The case involves a dispute over ancestral land measuring approximately 164 Kanals 1 Marla.Pritam Singh, the father, sold the land to Tara Singh and Ajit Singh.Kehar Singh, the son, contested the sale, claiming it was invalid due to lack of consent and legal necessity.Legal proceedings ensued, including litigation in trial and appellate courts, leading to an appeal before the Supreme Court.I...

REPORTABLE # CIVIL APPEAL NO. 3264 OF 2011 Docid 2018 LEJ Civil SC 993056

(9) COMMISSIONER OF INCOME TAX Vs. CLASSIC BINDING INDUSTRIES .....Respondent Sections, Acts, Rules, and Articles mentioned: Section 142, Section 142(1), Section 143, Section 143(2), Section 260A, Section 80, Section 80IA, Section 80IA(4), Section 80IB, Section 80IB(14)(c), Section 80IB(4), Section 80IC, Section 80IC(2), Section 80IC(3), Section 80IC(6): Income Tax Act, 1961: Subject: Interpretation of Section 80-IC of the Income Tax Act, 1961, regarding continued exemption at the rate of 100% beyond the initial five-year period based on substantial expansion of manufacturing units. Headnotes: Facts: The appeals concern assessees who established manufacturing units in specified areas, including Himachal Pradesh, and claimed exemption at 100% under Section 80-IC for the first five assessment years. They sought continued exemption at the same rate for the subsequent five years based on substantial expansion. Issues: Whether assessees, after availing 100% exemption for the initial five years under Section 80-IC, are entitled to claim the same rate of exemption for the next five years due to substantial expansion. Held: The Court rejected the assessees' claim and ruled in favor of the Revenue. It held that once the initial assessment year commences and the assessee starts enjoying deduction under Section 80-IC, there cannot be another initial assessment year within the 10-year period, even with substantial expansion. The Court emphasized the clear provisions of sub-sections (3) and (6) of Section 80-IC, limiting the deduction to 100% for the initial five years and 25% (or 30% for companies) for the subsequent five years, with a total cap of 10 years. The Court distinguished this case from previous judgments where assessees claimed deductions under different provisions. It clarified that in this case, the assessees had initially claimed deductions solely under Section 80-IC. Therefore, the Court held that after availing deduction for the initial five years at 100%, the assessees are entitled to deduction for the remaining five assessment years at the rate of 25% (or 30% for companies), as per the provisions of Section 80-IC. The appeals were allowed, and the Court directed the Assessing Officer to carry out fresh assessments and pass appropriate orders accordingly. No costs were awarded in the case. JUDGMENT/ORDER A.K.Sikri, J. - A neat question of law which arises in these appeals revolve around Section 80-IC of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The High Court by its impugned judgment dated 28th November, 2017 has discussed various aspects and nuances of the aforesaid provisions which had arisen because of varied kinds of issues raised in a batch of appeals filed by the assessees before the High Court. We are not concerned with all those issues. The only question which needs to be answered in these appeals is as follows: "Whether an assessee who sets up a new industry of a kind mentioned in sub-section (2) of Section 80-IC of the Act and starts availing exemption of 100 per cent tax under sub-section (3) of Section 80-IC (which is admissible for five years) can start claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit?" 2. To understand the aforesaid question of law in clear terms, it may be mentioned at this stage itself that sub-section (2) of Section 80-IC applies to an undertaking or enterprise which has, inter alia, begun or begins to manufacture or produce any article or thing by setting up a new factory in the area specified therein which includes State of Himachal Pradesh as well. Sub-section (3) of Section 80-IC is in two parts: in certain cases, exemption from income is provided at the rate of 100% of such profits and gains earned from the aforesaid undertaking or enterprise for 10 assessment years commencing with the initial assessment year. The present appeals do not fall in that category. Other clause relates to another category of undertakings or enterprises (these cases belong to that category) where the exemption is at the rate of 100% of profits and gains for five assessment years commencing with the initial assessment year and, thereafter, 25% of profits and gains. Total exemption, thus, is for a period of 10 years, namely, @100% for 1st five years and @ 25% for remaining five years. In these cases, all the assessees started claiming exemption @ 100% on profits and gains and availed it for a period of five years. During this period these assessees carried out "substantial expansion" and they claimed that, on that basis, they should be allowed exemption from profits and gains for another five years @ 100% instead of 25% from 6th to 10th year as well. Interestingly, they admit that the total period during which they are entitled to exemption would not exceed 10 years, as per the mandate of sub-section (6). In this backdrop, the question is as to whether the assessees can again start claiming 100% exemption for the next five years from profits and gains after availing the same for first five years on the ground that they have now carried out substantial expansion. The High Court has answered the question in affirmative and for this reason, it is the department which has come up to this Court challenging the said decision by filing these appeals. 3. Though, the aforesaid question of law is identical in all the aforesaid cases and arises in the same fact situation mentioned above, for the sake of convenience, we may record the facts of Civil Appeal No. 16851 of 2018 (@ SLP(C) 16851 of 2018). 4. Section 80-IA was inserted by the Finance (No. 2) Act, 1991, with effect from 1st April, 1991. By virtue of said D.D 20/08/2018

Facts: The appeals concern assessees who established manufacturing units in specified areas, including Himachal Pradesh, and claimed exemption at 100% under Section 80-IC for the first five assessment years. They sought continued exemption at the same rate for the subsequent five years based on substantial expansion.Issues:Whether assessees, after availing 100% exemption for the initial five years...

REPORTABLE # CIVIL APPEAL NO. 7208 OF 2018 Docid 2018 LEJ Civil SC 253692