Digest Of Supreme Court Cases

Business or Revenue Expenditure

Expenses incurred by pharmaceutical company for distribution of incentives i.e. “freebies” to medical practitioners/doctors are not eligible for the benefit of S. 37(1) of the IT Act, 1961 It is also a settled principle of law that no court will lend its aid to a party that roots its cause of action in an immoral […]

Business or Revenue Expenditure Read More »

Determination of Compensation in case of Permanent Disability S. 166

In this case, victim aged about 5 yrs, rendered paraplegic due to the accident, having suffered several injuries. He was not able to move both his legs and had complete sensory loss in legs, urinary incontinence and bowel constipation and bed sores. Loss of future earnings/future prospects, attendant requirement, assistant device, taxi/conveyance expenses, medical expenses,

Determination of Compensation in case of Permanent Disability S. 166 Read More »

S. 17 — Interim measures without import and effect of force majeure principle on Termination of lease

Interim direction by arbitrator to lessee to deposit rental amount for period of : (a) complete closure, and (b) partial closure of the premises run as a restaurant and bar, during COVID-19 Lockdown, by applying force majeure principle contained in agreement. Arbitrator however failed to consider the import and effect of force majeure principle and

S. 17 — Interim measures without import and effect of force majeure principle on Termination of lease Read More »

Protection of Children from Sexual Offences Act, 2012 — Ss. 7 to 12, 29 and 30 — “Sexual assault” as defined in S. 7 — Meaning and Ingredients of

Expressions “touches” or “touch” in first part of S. 7, and, “physical contact” in second part of S. 7, cannot be construed as “skin-to-skin” contact. The most important ingredient for constituting offence of “sexual assault” under S. 7 is “sexual intent” and not “skin-to-skin” contact. Crucially, neither S. 7 nor any other provision of the

Protection of Children from Sexual Offences Act, 2012 — Ss. 7 to 12, 29 and 30 — “Sexual assault” as defined in S. 7 — Meaning and Ingredients of Read More »

Motor Vehicles Act, 1988 — Ss. 166 and 168 — Just compensation — Selection of multiplier

Applying split multiplier i.e. one multiplier up to date of retirement and another multiplier after retirement of deceased is not permissible. Only one multiplier is to be applied keeping in view age of the deceased based on principles laid down by the Supreme Court. [R. Valli v. T.N. State Transport Corpn. Ltd., (2022) 5 SCC 107

Motor Vehicles Act, 1988 — Ss. 166 and 168 — Just compensation — Selection of multiplier Read More »

Criminal Law — Victimology Criminal Trial and Principles for sentencing- Just punishment or more

Recognizes protection of victim’s right — Right of victim or their near and dear ones to seek enhancement of sentence: Victim’s right (including that of victim’s relations, heir or guardian), is a facet of human rights, a substantive and enforceable right and deserves equal regard. Criminal cannot be treated leniently solely on the ground of discretion

Criminal Law — Victimology Criminal Trial and Principles for sentencing- Just punishment or more Read More »

Penal Code, 1860 — S. 300 [S. 300 Thirdly] and Ss. 341, 447, 504 and 506 — Determination of Case whether one of murder, when the assault is not made with any weapon, but only by legs and hands

In this case, material clearly established that after deceased fell down with the help of co-accused, accused K kicked and assaulted deceased on his neck with his legs and hands. Ocular version supported by medical evidence, which indicated that the deceased suffered abraded contusion of reddish blue colour on the neck area and abraded contusion

Penal Code, 1860 — S. 300 [S. 300 Thirdly] and Ss. 341, 447, 504 and 506 — Determination of Case whether one of murder, when the assault is not made with any weapon, but only by legs and hands Read More »

Evidence Act, 1872 —— Admissibility of electronic records in case of Non-compliance with requirement of certification of electronic evidence under Ss. 65-A and 65-B

Certificate under S. 65-B(4), Evidence Act is mandatory for production of electronic evidence, oral evidence in place of such certificate cannot suffice. Evidence supporting conviction of accused in kidnapping and committing murder of deceased children, held, is marred with inconsistencies and contradictions, thereby making it impossible to sustain conviction solely on such circumstantial evidence- conviction reversed. [Ravinder Singh v. State

Evidence Act, 1872 —— Admissibility of electronic records in case of Non-compliance with requirement of certification of electronic evidence under Ss. 65-A and 65-B Read More »

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