Digest Of Supreme Court Cases

Income Tax — Tax Deducted at Source (TDS)/Tax at Source (TAS): Manner of receiving commission/origination of amount, as in the present case from customers to travel agents, is irrelevant for TDS applicability

Held, Our conclusion in terms of the application of Section 194H of the IT Act to the Supplementary Commission amounts earned by the travel agent is unequivocally in favour of the Revenue. Section 194H is to be read with Section 182 of the Contract Act. If a relationship between two parties as culled out from their intentions as manifested in the

Income Tax — Tax Deducted at Source (TDS)/Tax at Source (TAS): Manner of receiving commission/origination of amount, as in the present case from customers to travel agents, is irrelevant for TDS applicability Read More »

Insurance — Contract of Insurance /Policy: Duty of insurer to disclose exclusion clause- Exemption/Exclusion/Restriction/Limitation/Forfeiture Clauses

Law comprehensively clarified regarding effect of non-discharge of duty of insurer to disclose exclusion clause by insurer and non-compliance of statutory mandate under IRDA Regulations, 2002 in this regard. Held, there is an onerous responsibility on the part of the insurer while dealing with an exclusion clause. We may only add that the insurer is statutorily

Insurance — Contract of Insurance /Policy: Duty of insurer to disclose exclusion clause- Exemption/Exclusion/Restriction/Limitation/Forfeiture Clauses Read More »

Criminal Trial — Circumstantial Evidence — Generally — Proving case based on circumstantial evidence: Principles reiterated regarding matters to be established for proving case based on circumstantial evidence

It has been held by this Court in a catena of cases including Sharad Birdhichand Sarda v. State of Maharashtra reported at (1984) 4 SCC 116, that suspicion, howsoever strong, cannot substitute proof beyond reasonable doubt. This Court has held that there is not only a grammatical but also a legal distinction between ‘may’ and

Criminal Trial — Circumstantial Evidence — Generally — Proving case based on circumstantial evidence: Principles reiterated regarding matters to be established for proving case based on circumstantial evidence Read More »

Constitution of India — Arts. 226, 30 and 19(1)(g) — Maintainability of writ petition against private person or body

If action impugned before writ court has no nexus with public element, even though the private body in question may be discharging public function, held, writ jurisdiction cannot be invoked in such a case. Held, It must be consequently held that while a body may be discharging a public function or performing a public duty

Constitution of India — Arts. 226, 30 and 19(1)(g) — Maintainability of writ petition against private person or body Read More »

Protection of Children from Sexual Offences Act, 2012 — Ss. 19 and 21 — Object

Person on coming to know about commission of offence under POCSO Act, held, is obliged to promptly report the same to the specified authorities. Failure to do so must be regarded as a serious offence even though punishment prescribed under S. 21 is not severe. Supreme Court under parens patriae jurisdiction has duty to give

Protection of Children from Sexual Offences Act, 2012 — Ss. 19 and 21 — Object Read More »

Motor Vehicles Act, 1988 — Ss. 166, 168 and 171 — Fatal accident — Compensation claim

Various heads for awarding compensation: Deceased was aged 28 yrs at the time of accident. Considering notional income @ Rs 6500 per month as determined by High Court, adding 40% towards future prospects, deducting ⅓rd towards personal expense of deceased and applying multiplier of 17, claimant was held entitled to Rs 12,37,790 under head loss

Motor Vehicles Act, 1988 — Ss. 166, 168 and 171 — Fatal accident — Compensation claim Read More »

Penal Code, 1860 — Ss. 420, 419, 467, 468, 471 & 120-B — Quashment of charge-sheet under — Whether warranted — Absence of prima facie evidence

Mere failure to verify the documents, without any further evidence against officers of Selection Committee, whether enough to implicate them, determined. Appellants having relied on the documents placed on record without any verification, on the assumption that the documents being genuine and having recommended the case for appointment, held, there was insufficient evidence to proceed

Penal Code, 1860 — Ss. 420, 419, 467, 468, 471 & 120-B — Quashment of charge-sheet under — Whether warranted — Absence of prima facie evidence Read More »

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