Facts:

Incident occurred on July 2, 1998, involving a confrontation between two parties in a field in Haryana, resulting in injuries and death.

Ten accused initially convicted by the trial court under various sections of the IPC, including murder (Section 302) read with Section 149 (unlawful assembly), sentenced to life imprisonment.

Appeals filed in the High Court challenging the convictions, which were upheld.

Appeals by special leave to the Supreme Court, contesting the convictions and sentences.

Issues:

Whether the charge of unlawful assembly and conviction under Section 149 of the IPC should fail due to the acquittal of some accused.

Whether the incident falls under Exception 4 to Section 300 of the IPC, dealing with culpable homicide not amounting to murder.

Held:

The Court partly allowed the appeals, concluding that with the reduction in the number of convicted persons to four, Section 149 of the IPC could not be invoked.

The Court accepted the defense's argument regarding the nature of the offense, ruling that it fell under culpable homicide not amounting to murder.

Accordingly, the conviction under Section 302 read with Section 149 IPC and the life sentences were set aside.

Appellant Har Chand was convicted under Section 304 Part-I (culpable homicide not amounting to murder) and sentenced to eight years of rigorous imprisonment.

The convictions and sentences of the other appellants under Sections 325 and 323 of the IPC were affirmed, and they were set free as they had already served their sentences.

Facts:

The appellant, a public limited company engaged in manufacturing paper, filed its income tax return for the Assessment Year 1991-92, declaring its income as 'Nil'. The Assessing Officer adjusted unabsorbed depreciation instead of allowing the carry forward of unabsorbed investment allowance claimed by the appellant.

The appellant contested the treatment of its income tax return through various levels of appeal but was unsuccessful. The issue revolved around the priority between unabsorbed depreciation and unabsorbed investment allowance in computing the appellant's income.

Issues:

Whether unabsorbed depreciation or unabsorbed investment allowance should be allowed first in computing the appellant's income.

Held:

The Court held that unabsorbed depreciation should take precedence over unabsorbed investment allowance in computing the appellant's income. This decision was based on the interpretation of relevant provisions of the Income Tax Act, 1961, particularly Section 32(2), which states that unabsorbed depreciation becomes part of the depreciation of the current year by legal fiction. The Court emphasized that once depreciation is claimed, both current and unabsorbed carried forward depreciation should be considered together, as the latter partakes the character of the former. Therefore, the appellant cannot selectively claim depreciation of the current year while refusing to set off unabsorbed carried forward depreciation. The Court dismissed the appeals and favored the revenue.

Facts:

The appellant accused was convicted and sentenced to death for the murder of seven members of her own family, including a ten-month-old child.

Issues:

Whether the imposition of the death penalty was justified in this case.

Held:

The court emphasized the principles governing the imposition of the death penalty, emphasizing that it should be reserved for the "rarest of rare cases" and imposed only when life imprisonment is deemed inadequate. Life imprisonment is the norm, and death penalty is an exception.

The court outlined the criteria for determining whether a case falls under the "rarest of rare" category, including considering aggravating and mitigating circumstances, and assessing the method and manner of the crime.

It stressed the need for an independent evaluation of each case, considering all relevant circumstances and their cumulative effect. The court also highlighted the importance of maintaining a link between contemporary community values and the penal system in sentencing decisions.

The aggravating circumstances in this case, including the extreme brutality, calculated nature, and lack of remorse of the appellant accused, outweighed the mitigating circumstances such as their young age and pregnancy at the time of the crime. The court found the crime to be committed in the most cruel and inhuman manner, justifying the imposition of the death penalty.

Decision: Dismissing the appeals, the court upheld the death penalty imposed on the appellant accused.

Facts:

The case pertains to the extension of telecom licenses in India. The licensees sought renewal or extension of their licenses as their original tenure was coming to an end. The Government of India, along with the Telecom Disputes Settlement and Appellate Tribunal (TDSAT), rejected the applications for extension. The licensees challenged these decisions.

Issues:

Whether the licensees have an automatic right of renewal or extension upon the expiry of their original license term.

What are the obligations of the licensor (Union of India) in extending licenses?

Is the government's decision to conduct auctions for spectrum allocation in compliance with constitutional requirements?

What role does market dynamics play in determining tariffs and spectrum allocation?

Whether the government is bound by the recommendations of the Telecom Regulatory Authority of India (TRAI) in renewing or extending existing licenses.

Held:

The court held that licensees do not have an automatic right of renewal or extension. The extension is at the discretion of the licensor, subject to specified conditions.

The obligations of the licensor extend beyond contractual terms and include obligations flowing from the Constitution and laws of the land. Constitutional obligations take precedence over contractual obligations.

The government's decision to conduct auctions for spectrum allocation was upheld as compliant with constitutional requirements. The court lacks expertise in economic policy decisions, making auctions the most suitable method for disposal of natural resources.

Market forces determine the price for spectrum allocation, and licensees, being corporate entities with economic power, can make informed investment decisions.

The government is not bound by TRAI's recommendations in renewing or extending existing licenses. The obligation to consult TRAI arises primarily in the case of new licenses.

Decision: The court dismissed the appeals and writ petitions, upholding the government's discretion in extending telecom licenses and its decision to conduct auctions for spectrum allocation. It emphasized the importance of considering constitutional obligations and market dynamics in such matters.

Facts:

The case revolves around the classification of Ketoconazole Shampoo and Nizral Shampoo under the Central Excise Tariff Act, 1985. The essential question is whether these products should be categorized as pharmaceutical products or preparations for use on hair.

Issues:

The classification of Ketoconazole Shampoo and Nizral Shampoo: whether they should be classified under CHS 3003.10 as pharmaceutical products or under CHS 3305.99 as preparations for use on hair.

Held:

The tribunal's view that 'Nizral Shampoo' is classifiable under CHS 3003.10 as pharmaceutical products and not CHS 3305.99 as preparations for use on hair is concurred with.

The essential properties of the products are medicinal in nature, supporting their classification as pharmaceutical products. Despite being labeled as shampoo, clear warnings and precautions for medicinal use were provided by the manufacturer.

Usage of the shampoo was recommended only under the advice of a doctor, indicating its medicinal use. Literature provided by the manufacturer emphasized its use as a medicament for treating dandruff.

Evidence presented showed the use of Ketoconazole Shampoo for treating various disorders and diseases, further supporting its classification as a pharmaceutical product.

The tribunal's judgment does not call for any interference, and the differential duty demands are quashed.

Facts:

The application filed by Common Cause sought directions against Mr. Ranjit Sinha, the former Director of the CBI, to refrain from interfering in coal block allocation case investigations.

Mr. Ranjit Sinha filed a counter-application requesting an FIR against Mr. Prashant Bhushan and others for allegedly making false statements.

Issues:

Whether Mr. Ranjit Sinha's meetings with accused persons, as alleged, without the presence of investigating officers, raised concerns about the fairness of the investigations.

Whether the disclosure of information by Mr. Prashant Bhushan and others constituted perjury or a violation of the Official Secrets Act.

Held:

The Court held that the meetings between Mr. Ranjit Sinha and accused persons, without the presence of investigating officers, raised serious concerns about the fairness of the investigations. The Court emphasized the importance of maintaining fairness and impartiality in investigations, as mandated by the Constitution and established legal principles.

The Court dismissed Mr. Ranjit Sinha's application seeking an FIR against Mr. Prashant Bhushan and others, finding no evidence of perjury or violation of the Official Secrets Act. The Court noted that the disclosures made were in the public interest and did not amount to misleading the court or disclosing official secrets.

Facts:

The case pertains to the withdrawal of exemption of excise duty for certain tobacco products to new industrial units in the North-Eastern region. The appellant challenged this withdrawal, and subsequently, the withdrawal of benefit was effected retrospectively via section 154 of the Finance Act, 2003.

Issues:

Whether the recovery order against the assessee was valid despite being passed without issuing a show cause notice.

Whether there was a violation of principles of natural justice in the proceedings.

Held:

The principles of natural justice, including audi alteram partem, have a sound jurisprudential basis. The court emphasized their role in ensuring fairness and preventing miscarriage of justice.

Even in administrative actions with civil consequences, a hearing before decision-making is necessary.

While a violation of natural justice principles doesn't always render an order void, the test of prejudice or fair hearing determines validity.

Administrative authorities cannot bypass natural justice requirements by assuming that a hearing would serve no purpose; such determinations must be made after providing the opportunity for a hearing.

Despite recognizing the violation of natural justice, the court deemed it futile to remit the case for fresh action with notice issuance, as it would be a mere formality due to the legal consequences of the earlier decision.

Decision: The appeals are dismissed, affirming the validity of the recovery order despite the absence of a show cause notice, based on the application of natural justice principles and the legal consequences outlined in previous judgments.

Facts:

The case involved Joshi Technologies International Inc. challenging the denial of deductions under Section 42 of the Income Tax Act, 1961, in relation to Production Sharing Contracts (PSCs) with the Union of India. The PSCs between the parties lacked provisions allowing for deductions under Section 42, and the Income Tax Authorities had denied the deductions based on this. The appellant argued for the incorporation of Model Production Sharing Contract (MPSC) clauses into the PSCs to enable deductions.

Issues:

Whether deductions under Section 42 are permissible in the absence of specific provisions in the PSCs?

Can mandamus be issued to amend contracts retrospectively to incorporate provisions of Section 42?

Does the matter involve public law elements warranting the invocation of extraordinary remedies under Article 226 of the Constitution?

Held:

The Court analyzed Section 42 of the Income Tax Act, 1961, outlining the conditions for eligibility for deductions. It emphasized the primacy of the terms laid out in the PSCs, without which deductions are impermissible.

It was held that reliance on the MPSC or its clauses to construe the terms of the PSCs is impermissible.

The Court examined the intention of the contracting parties and emphasized the significance of the written terms of the PSCs, superseding any prior understanding.

Regarding mandamus, the Court clarified that in purely contractual matters, extraordinary remedies under Article 226 or 32 cannot be invoked, especially if no public law element is involved.

The Court exercised discretion and deemed the case unfit for the High Court's exercise of jurisdiction under Article 226, given its contractual nature and the parties' presumed knowledge of legal provisions.

Decision: The appeal was dismissed, affirming the denial of deductions under Section 42 of the Income Tax Act, 1961, due to the absence of specific provisions in the PSCs. The Court also upheld the non-issuance of mandamus in contractual matters lacking public law elements.

Facts:

The Madras Bar Association filed a writ petition (Civil) No.1072 of 2013 challenging the constitutional validity and structure of the NCLT and NCLAT under the Companies Act, 2013. The petition contended that tribunalization by the Parliament impinged upon the impartiality, fairness, and reasonableness of decision-making, thus violating the Doctrine of Separation of Powers.

Issues:

The constitutional validity of NCLT and NCLAT, the appointment criteria for technical members, the composition of the Selection Committee, and the powers granted to NCLT and NCLAT.

Held:

The court upheld the constitutional validity of NCLT and NCLAT, rejecting arguments against tribunalization and reaffirming the decision in the R. Gandhi, President, Madras Bar Association's case (2010). The court emphasized that NCLT and NCLAT functioned as quasi-judicial fora under the Companies Act, 2013, and did not violate the basic structure of the Constitution.

The court ruled that technical members of NCLT and NCLAT should be selected only from officers holding the rank of Secretaries or Additional Secretaries with technical expertise. Provisions allowing Joint Secretaries to be eligible for appointment were declared invalid as they contradicted the court's previous ruling.

The court found fault with the composition of the Selection Committee prescribed under Section 412(2) of the Act, 2013, directing that it should consist of four members with equal representation from the administrative branch/bureaucracy and the judiciary.

The court dismissed challenges to the powers granted to NCLT and NCLAT, including the power to punish for contempt and the authority of the Central Government to constitute benches, emphasizing that these provisions were enacted by Parliament and were not unconstitutional.

The court directed the respondents (Union of India) to take remedial measures to ensure that NCLT and NCLAT are adequately manned and start functioning promptly.