Supreme court
Services Provided to IIT & NIT Exempt From Service Tax: Supreme Court Holds After Interpreting 'Or' & Semicolon In Exemption Notification
In an interesting judgment, the Supreme Court held that the Indian Institute of Technology and the National Institute of Technology will come under the Mega Service Tax Exemption Notification issued by the Department of Revenue in 2012(and amended and clarified by a subsequent notification issued in 2014).The issue in the case related to the service tax liability of M/s Shapoorji Pallonji...
Supreme Court Criminal Digest-August 2023
15 days police custody meant to be applied to the entire period of investigation as a whole : Supreme Court doubts 1992 precedent. V. Senthil Balaji v. State, 2023 LiveLaw (SC) 611 : 2023 INSC 677A Judge does not preside over a criminal trial merely to see that no innocent man is punished. This Court proceeded to observe that a Judge also presides to see that a guilty man does not escape....
Delay & Laches Vital In Service Matters, Can Be Seen As Acquiescence: Supreme Court
The Supreme Court, while rejecting the belated service-related claim made by one Bichitrananda Behera pertaining to the post of Physical Education Trainer, held that ground of delay and laches in such cases amounts to acquiescence which means an implied and reluctant consent to an act.The Court also noted that Behera, in the period of over 12 years had not moved before any forum, be it a Court...
Central Agencies Also Examining Skill Development Scam, This Shows Case Against Chandrababu Naidu Is Not State's Vendetta: AP CID Tells Supreme Court
Objecting to former Andhra Pradesh Chief Minister N Chandrababu Naidu's plea for quashing of criminal proceedings in connection with a skill development scam in the state, the state police's crime investigation department (CID) cautioned the Supreme Court on Friday(October 13) against nipping the investigation at the bud at this stage. The state agency, in particular, emphasised the losses to...
SLPs In Criminal Cases Don't Divulge Crucial Information : Supreme Court Says Changes In Rules Of Practice Needed
The Supreme Court today(Oct 13) highlighted that Special Leave Petitions (SLPs) in criminal cases often lacked crucial information. The Court expressed its concern and voiced the need for essential changes in the rules and practices of criminal case proceedings. The Court observed that SLPs very often do not contain crucial information such as the age of accused/petitioner. It also noted...
Supreme Court Refuses To Interfere With Transfer Of AFT Chandigarh Bench Judge, Agrees To Examine Plea To Remove Tribunal From Defence Ministry's Control
The Supreme Court today (13.10.2023) sought the response of the Union of India on a plea seeking to divest the control of the Armed Forces Tribunal from the Ministry of Defence. The bench comprising CJI DY Chandrachud, Justice JB Pardiwala, and Justice Manoj Misra was hearing a plea filed by the Armed Forces Tribunal Chandigarh Bar Association (AFTCBA) alleging that Justice Dharam...
Supreme Court Issues Notice On PIL To Regulate Live Broadcasting Of Medical Surgeries
The Supreme Court on Friday (13.10.2023), issued notice to the Centre and the National Medical Commission in a plea challenging the live demonstration of medical surgeries to trainee doctors, professionals, and medical conferences. The PIL was heard by a bench comprising CJI DY Chandrachud, Justice JB Pardiwala, and Justice Manoj Misra.Arguments in the CourtDuring the proceedings, Senior...
Sterling Witness Should Be Of High Quality Whose Version Is Unassailable: Supreme Court
The Supreme Court recently held that the evidence of an eye-witness should be of very sterling quality and caliber and it should not only instill confidence in the court to accept the same but it should also be a version of such nature that can be accepted at its face value.The Court relied on Rai Sandeep @ Deepu alias Deepu V. State (NCT of Delhi) (2012) 8 SCC 21 which held: “the...
Recruitment Process -Last Date To Fulfil Eligibility Criteria Is Last Date To Submit Applications, In The Absence Of Any Specific Rule: Supreme Court
The Supreme Court emphasized that where there is an absence of any specific rule or prescription, the last day for fulfilling eligibility is the last date of submission of the application. The Court made the observation while refusing the benefit of Economically Weaker Sections (EWS) reservation to candidates of Civil Service Examination 2022 who did not upload the income and asset certificate...
S.149 IPC - Prosecution Must Prove Accused Was Aware Of Offences Likely To Be Committed To Achieve Common Object: Supreme Court
The Supreme Court recently emphasized the importance of concrete evidence to establish the common object in cases involving Section 149 of the Indian Penal Code (IPC). This provision deals with vicarious liability of members of an unlawful assembly."To convict a person under Section 149 IPC prosecution has to establish with the help of evidence that firstly, appellants shared a common object...
S.153C Income Tax Act | Preceding 6 Years Period As Regards 3rd Party To Be Calculated From Date When Documents Are Assigned To Concerned AO : Supreme Court
The Supreme Court has rejected the argument of the Income Tax department that Section 153C of the Income Tax Act 1961 empowers the assessing officer to seek information from a third party regarding income tax returns of the period of six years preceding the date of the search of the assessee whose premises was originally searched.A Bench comprising Justice S. Ravindra Bhat and Justice...