Inordinate Delay Cannot Be Condoned Without Reasons: Supreme Court Slams Madhya Pradesh High Court for Casual Approach in Condoning 1612 Days’ Delay Constitutional Rights & Witness Protection | State Authorities Cannot Victimise Litigants for Approaching Court: Supreme Court Review Jurisdiction is Not an Appeal in Disguise: Supreme Court Dismisses Konkan Railway’s Plea Over Employee’s Resignation Withdrawal Sexual Harassment Complaint Can Be Inquired by ICC at Woman’s Workplace Even if Accused Works Elsewhere: Supreme Court Settles Jurisdiction Under POSH Act Mandate Expired, Arbitrator Functus Officio: Supreme Court Orders Substitution After Delay in Arbitral Award Mere Delay in Execution Cannot Defeat Specific Performance Decree: Supreme Court Restores Buyer’s Right Despite 87-Day Delay Granting protection from arrest after refusing to quash the FIR is nothing short of backdoor anticipatory bail: Supreme Court Warns High Courts Against Judicial Overreach Routine Discord Is Not Cruelty: Supreme Court Quashes FIR Against Husband, Cautions Against Misuse of 498A IPC in Matrimonial Disputes State Cannot Name Villages After Individuals in Violation of Its Own Policy: Supreme Court Quashes Rajasthan’s Naming of ‘Amargarh’ and ‘Sagatsar’ as Arbitrary Deficiency in Service Not the Same as Medical Negligence: Supreme Court Upholds WB Clinical Commission’s Power to Award Compensation for Deficiency in Patient Care Bail Cannot Be Granted By Ignoring Prior Misuse Of Liberty: Supreme Court Cancels Bail In Case Where Accused Allegedly Murdered Prime Witness After Release

(1) DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI Vs. T. JAYACHANDRAN .....Respondent D.D 24/04/2018

Facts:T. Jayachandran, a stockbroker, acted as a broker for Indian Bank in purchasing securities.Indian Bank sought to save itself from high-interest rates by luring PSUs to make fixed-term deposits at higher interest rates.Jayachandran purchased securities for Indian Bank at a prescribed price, including covering extra interest payable to PSUs.Income Tax department raised a demand for additional ...

REPORTABLE # CIVIL APPEAL NO. 4341 OF 2018 (ARISING OUT OF SPECIAL LEAVE PETITION (C) NO. 22112 OF 2013) Docid 2018 LEJ Civil SC 992488

(2) DELHI ADMINISTRATION Vs. VIDYA GUPTA .....Respondent D.D 24/04/2018

Facts: The accused, a vendor at M/s New Bikaner Sweet Center, was found to be in possession of adulterated ghee. The Food Inspector purchased a sample from the shop, which was later confirmed to be adulterated by both the Public Analyst and the Director, Central Food Laboratory.Issues:Whether storing adulterated food, even if meant for use in preparing other food items for sale, constitutes an off...

REPORTABLE # CRIMINAL APPEAL NO.625 OF 2018 [ARISING OUT OF SLP (CRL.) NO. 999 OF 2015] Docid 2018 LEJ Crim SC 484435

(3) COMMISSIONER OF INCOME TAX, DELHI-1 Vs. M/S CONTAINER CORPORATION OF INDIA LTD. .....Respondent D.D 24/04/2018

Facts:M/S Container Corporation of India Ltd. (CONCOR) is engaged in the business of handling and transportation of containerized cargo.The company filed returns for the assessment years 2003-04 to 2005-06, claiming deductions under various heads, including Section 80-IA of the IT Act.The dispute arose when the Assessing Officer rejected the deductions claimed by the company on profits earned from...

REPORTABLE # CIVIL APPEAL NO. 8900 OF 2012 Docid 2018 LEJ Civil SC 829339

(4) COMMISSIONER OF INCOME TAX KOLKATA XII Vs. M/S CALCUTTA EXPORT COMPANY .....Respondent D.D 24/04/2018

Facts:The case involved M/s. Calcutta Export Company, a partnership firm engaged in manufacturing and exporting casting materials.The Assessing Officer disallowed export commission charges paid by the assessee to M/s. Steel Crackers Pvt. Ltd. due to non-deposit of tax deducted at source (TDS) within the prescribed time.The Commissioner of Income Tax (Appeals) allowed the appeal filed by the assess...

REPORTABLE # CIVIL APPEAL NOS. 4339-4340 OF 2018 (ARISING OUT OF SPECIAL LEAVE PETITION (C) NOS. 24362-24363 OF 2013) Docid 2018 LEJ Civil SC 497716

(5) COMMISSIONER OF INCOME TAX, CENTRAL-III Vs. HCL TECHNOLOGIES LTD. .....Respondent D.D 24/04/2018

Facts:HCL Technologies Ltd. is engaged in the development and export of computer software and provision of technical services.Dispute arose regarding the inclusion or exclusion of certain expenses related to providing technical services outside India while computing deductions under Section 10A of the IT Act.Issues:Whether expenses related to providing technical services outside India should be ex...

REPORTABLE # CIVIL APPEAL NOS. 8489-8490 OF 2013 AND Docid 2018 LEJ Civil SC 275762

(6) COMMISSIONER OF INCOME TAX-VI Vs. VIRTUAL SOFT SYSTEMS LTD. .....Respondent D.D 24/04/2018

Facts:The appellant, Commissioner of Income Tax-VI, contested the allowance of deduction for lease equalization charges claimed by the respondent, Virtual Soft Systems Ltd., under the Income Tax Act, 1961.The respondent filed its return of income for the Assessment Year 1999-2000, declaring a loss and claiming deduction for lease equalization charges.The Assessing Officer disallowed the deduction ...

REPORTABLE # CIVIL APPEAL NO. 4358 OF 2018 (ARISING OUT OF SPECIAL LEAVE PETITION (C) NO. 25006 OF 2012) Docid 2018 LEJ Civil SC 369195

(7) COMMISSIONER OF INCOME TAX-IV, AHMEDABAD Vs. M/S. SHREE RAMA MULTI TECH LTD. .....Respondent D.D 24/04/2018

Facts:The case pertains to M/S. Shree Rama Multi Tech Ltd., engaged in manufacturing.Dispute related to Assessment Years 1999-2000, 2000-2001, and 2001-2002.Initial assessment by the Assessing Officer modified based on a Tribunal decision.Appeals filed before the Commissioner of Income Tax (Appeals) and reassessment proceedings initiated.Tribunal allowed respondent's claim regarding deduction...

REPORTABLE # CIVIL APPEAL NO. 6391 OF 2013 Docid 2018 LEJ Civil SC 260258

(8) CHERAN PROPERTIES LIMITED Vs. KASTURI AND SONS LIMITED AND ORS .....Respondent D.D 24/04/2018

Facts: The case involved Cheran Properties Limited (Appellant) v. Kasturi and Sons Limited and Ors., where disputes arose between the parties regarding a business transaction. An agreement was entered into between various entities, including Kasturi and Sons Limited (KSL), Cheran Properties Limited (appellant), and others. The transaction involved the allotment of shares and subsequent disputes le...

REPORTABLE # CIVIL APPEAL NOS 10025-10026 OF 2017 Docid 2018 LEJ Civil SC 249542

(9) B.L. PASSI Vs. COMMISSIONER OF INCOME TAX, DELHI .....Respondent D.D 24/04/2018

Facts:B.L. Passi filed an income tax return claiming a deduction under Section 80-O for income received from Sumitomo Corporation, Japan, for providing specialized industrial and commercial knowledge about the Indian automobile industry.The Income Tax Department disallowed the deduction, leading Passi to appeal through various levels of adjudication, ultimately reaching the Supreme Court.Issues:Wh...

REPORTABLE # CIVIL APPEAL NO. 3892 OF 2007 Docid 2018 LEJ Civil SC 287237