management cannot challenge award
Case BriefsSupreme Court

A party to a proceeding cannot be permitted to challenge the Award and abide by it at its own free will; garner benefit from it; get the opposite party to effectively alter its position; and then press its challenge after the passage of a considerable length of time.

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section 180 ipc
Case BriefsSupreme Court

The Court reprimanded the DSP and said that a DSP, ought to know that in terms of Section 162 of Cr.PC, no statement made by a person to a police officer in the course of any investigation, which is reduced to writing, is required to be signed by the person making the statement.

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lajpat nagar blast
Case BriefsSupreme Court

“A prominent market in the heart of the capital city is attacked and we may point out that it has not been dealt with the required degree of promptitude and attention. To our great dismay, we are forced to observe that this may be due to the involvement of influential persons.”

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sales tax on credit note
Case BriefsSupreme Court

In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.

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purpose of auction
Case BriefsSupreme Court

The process of bidding takes place in a situation where large number of people show their willingness to buy a particular product or a service and auction is a process that involves buying and selling goods and services by offering them for bids, taking bids and selling the item to the highest bidder.

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sale of capital assets
Case BriefsSupreme Court

Supreme Court reiterated that to examine whether a particular transaction is sale of capital assets or business expense, multiple factors like frequency of trade and volume of trade, nature of transaction over the years etc., are required to be examined.

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