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The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).
This report covers the Supreme Court’s Never Reported Judgment dating back to the year 1952 on Section 123 of Transfer of Property Act, 1882.
In a suo motu petition for expeditious trial of cases under Section 138 of the NI Act, the Supreme Court directed for creation of Special Courts with retired judicial/administrative officers, as a pilot study for a period of one year from 01-09-2022 to 31-08-2023.
“The Criminal Court should decide like cases alike, and in such cases, the Court cannot make a distinction between the two accused, which will amount to discrimination”.
Advocates — Senior Advocates — Designation of: Guidelines issued by Supreme Court in Indira Jaising, (2017) 9 SCC 766 for greater objectivity
Supreme Court left it to the Union Government to determine whether a change in law was warranted through diverse considerations falling within its remit during policy making choices and decisions.
Reported by Hemang Mankar
In Southern Electricity Supply Co. of Orissa Ltd. v. Sri Seetaram Rice Mill, (2012) 2 SCC 108, Supreme Court held that where a consumer has used excessive load as against the installed load simpliciter and there is violation of the terms and conditions of supply, then, the case would fall under Section 126 of Electricity Act, 2003.
“Section 10A(1) of the Mines and Minerals (Development and Regulation) Act, 1957 mandates that all applications received prior to 12-01-2015 shall become ineligible”.
Supreme Court said that admissibility and credibility are two distinct aspects, and the latter is really a matter of evaluation of other available evidence.
This report covers the Supreme Court’s Never Reported Judgment dating back to the year 1952 on the credibility of injured eyewitnesses.
by Siddharth R. Gupta*
Cite as: 2023 SCC OnLine Blog Exp 72
Supreme Court expressed that since the benefit was granted in further cases, the appellants could not be denied the same. However, the directions for application of instant judgment were kept very specific by the Court.
Supreme Court clarified that Clause 3(3) of amalgamation scheme does mention regarding continuation of legal proceedings by or against a transferee bank, but such amalgamation is aimed at securing larger public interest.
“If the conclusion of the Trial Court is a plausible one, merely because another view is possible on reappreciation of evidence, the Appellate Court should not disturb the findings of acquittal and substitute its own findings to convict the accused”.
Supreme Court, while going by the ordinary meaning of ‘commercial purpose’, said that ‘Commercial’ denotes “pertaining to commerce”. However, the Explanation clarifies that even purchases in certain situations for ‘commercial purposes’ would not take within its sweep the purchaser out of the definition of expression ‘consumer’