Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list


TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
TMI Citation
    Permanent status under labour law survives mixed commercial activity; limited remand cannot force a fresh dispute.
    Contractual dealership termination upheld where Control Order search safeguards were held inapplicable outside prosecution.
    Stamp duty refund claims may survive technical objections where the application is timely and the transaction never completed.
    Specific performance requires proof of authority, personal evidence of readiness and willingness, and timely pursuit of the claim.
    Reliability charge on uninterrupted supply held unsustainable where higher tariff already covered assured supply; statutory appeal remained maintainab...
    Fair trial violations can justify a de novo trial only when prejudice and failure of justice are clearly shown.
    Delay Condonation in land acquisition matters turned on sufficient cause, legal uncertainty, and category-wise relief after leave
    Employee loses writ petition after government company privatized during case proceedings
    Arbitral termination requires a recorded finding that continuation is impossible or unnecessary; mere inaction does not prove abandonment.
    Limitation for rendition of accounts starts on dissolution by death of a partner; concurrent findings stayed undisturbed absent error.
    Review jurisdiction and binding precedent: failure to consider controlling authority and stare decisis justified recall of the earlier judgment.
    Section 436A bail relief applies to money laundering prosecutions, absent valid reasons to deny statutory benefit.
    Compulsory acquisition requires statutory authority and Article 300A safeguards; compensation alone cannot validate deprivation of property.
    Consumer law excludes legal services from consumer protection because the advocate-client relationship is a contract of personal service.
    Delayed reporting of seizure does not invalidate a lawful seizure; "forthwith" means prompt reporting within a reasonable time.
    Continuing cause of action defeats delay and laches where acquired land remains uncompensated under Article 300-A.
    Commercial purpose exclusion in consumer law must be proved by the service provider before the burden shifts to the complainant.
    Respondent barred from challenging Clause-8 after winning tender; High Court lacks writ jurisdiction over contract disputes
    Limitation and coercive recovery under special statutes referred to a larger Bench for authoritative resolution
    Arbitral interpretation of escalation clauses and separate work items survived review under the narrow standard of interference.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Case Laws
Showing Results for :
Reset Filters
Results Found:
AI Text Quick Glance by AI Headnote
AI TextQuick Glance (AI)Headnote
Permanent status under labour law survives mixed commercial activity; limited remand cannot force a fresh dispute.
An establishment carrying on multiple commercial activities, including medicine procurement and supply, equipment distribution, warehousing, maintenance and construction for third parties, did not lose coverage under the Tamil Nadu Industrial Establishments (Conferment of Permanent Status to Workmen) Act, 1981 merely because construction was one of its objects; the exemption for construction applies only to establishments engaged exclusively in that activity. Employees who completed 480 days of continuous service in 24 calendar months were entitled to permanent status. A limited remand could not be used to force a fresh industrial dispute after the Inspector of Labour had already determined entitlement under the Act, and that order was to be implemented.
AI TextQuick Glance (AI)Headnote
Contractual dealership termination upheld where Control Order search safeguards were held inapplicable outside prosecution.
The search and seizure safeguards in Clause 7 of the Motor Spirit and High Speed Diesel (Regulation of Supply, Distribution and Prevention of Malpractices) Order, 2005, read with Section 100 CrPC, apply in the context of prosecution for contravention of the Control Order. They do not govern termination of a dealership when the action is founded on breach of contractual terms rather than prosecution under the Control Order. The Supreme Court distinguished the authorities relied on by the dealer as dealing with different procedural defects and held that they did not control a termination based on breach of the dealership agreement. The contractual termination was therefore upheld.
AI TextQuick Glance (AI)Headnote
Stamp duty refund claims may survive technical objections where the application is timely and the transaction never completed.
A refund claim for stamp duty is discussed in the context of timely application, where filing within six months was treated as sufficient even though the cancellation deed and supporting evidence were produced later through the separate enquiry contemplated by the statute. The commentary states that the refund machinery should not be defeated by a technical insistence that all materials accompany the initial application. It also notes the principle that limitation may bar the remedy but does not extinguish the underlying right, and that a bona fide claimant acting diligently should not be denied refund merely on technical grounds where the underlying conveyance was never completed.
AI TextQuick Glance (AI)Headnote
Specific performance requires proof of authority, personal evidence of readiness and willingness, and timely pursuit of the claim.
An agreement to sell could not bind all co-owners where it was signed only by one person, the co-owners were not named, and the alleged power of attorney was neither produced nor proved. In a suit for specific performance, the plaintiff must personally establish readiness and willingness on matters within his own knowledge; a power of attorney holder cannot replace that evidence. The plaintiff's failure to enter the witness box, coupled with a delay in filing the suit after knowledge of the later sale, justified refusal of the equitable relief and sustained dismissal of the claim.
AI TextQuick Glance (AI)Headnote
Reliability charge on uninterrupted supply held unsustainable where higher tariff already covered assured supply; statutory appeal remained maintainable.
A reliability charge could not be imposed on a continuous process industry receiving uninterrupted supply through an express feeder, because the higher tariff already paid for that category was treated as compensation for assured supply and no statutory provision authorised an additional levy. Non-participation in the public hearing did not bar the consumer from statutory appeal, as a person directly affected by the tariff order remained a person aggrieved under Section 111 of the Electricity Act, 2003. The consumer was therefore entitled to challenge the levy, while the additional charge itself was held unsustainable.
AI TextQuick Glance (AI)Headnote
Fair trial violations can justify a de novo trial only when prejudice and failure of justice are clearly shown.
A de novo trial may be ordered only where procedural violations are substantial, the accused suffers demonstrated prejudice, and the irregularity causes a failure of justice that cannot otherwise be cured. The Court treated fair trial as integral to Articles 14, 21 and 22 and stressed strict compliance with criminal procedure at remand, supply of documents, framing of charge, witness examination, defence evidence and sentencing. It also noted that video conferencing is ordinarily an exception for producing an accused, that counsel consultation must be meaningful, and that trials must not proceed in undue haste. The impugned remarks against the trial judge were not disturbed, as no separate basis for interference was shown.
AI TextQuick Glance (AI)Headnote
Delay Condonation in land acquisition matters turned on sufficient cause, legal uncertainty, and category-wise relief after leave
Delay condonation under Section 5 of the Limitation Act depends on sufficient cause, and a subsequent change in law does not by itself revive a matter after limitation has expired. Government status does not create a special entitlement to indulgence, and a general plea based on discouraging fresh SLPs was insufficient. The COVID-19 extension orders applied only where limitation was alive during the excluded period. The Court also treated alleged suppression of material facts as requiring prima facie scrutiny and accepted a liberal approach where public interest, legal uncertainty, and absence of mala fides supported condonation. Consequential relief was then worked out category-wise, including setting aside some acquisition-related orders, restoring some matters for factual inquiry, and disposing of others under the Court's directions.
AI TextQuick Glance (AI)Headnote
Employee loses writ petition after government company privatized during case proceedings
SC dismissed appeal regarding writ jurisdiction over privatized company. Employee challenged termination before Delhi HC, but during pendency, government company (AIL) was privatized. HC ruled writ petition unmaintainable as privatized entity no longer qualified as "State" under Article 12. SC held writ jurisdiction determined at time of decision, not filing. Since company became private entity not performing public functions, HC lacked jurisdiction to issue writ. Court protected employee's rights by allowing pursuit of remedy through appropriate alternative forum rather than complete non-suit.
AI TextQuick Glance (AI)Headnote
Arbitral termination requires a recorded finding that continuation is impossible or unnecessary; mere inaction does not prove abandonment.
Section 32(2)(c) of the Arbitration and Conciliation Act permits termination of arbitral proceedings only where the tribunal records, on the material before it, that continuation has become unnecessary or impossible. Mere inactivity by a claimant, including failure to seek a hearing date, is not enough to establish abandonment; implied abandonment can be inferred only from clear circumstances leaving no reasonable alternative conclusion. The tribunal must also conduct the proceedings and fix hearings, and a party's default at a hearing is ordinarily addressed under Section 25. On the facts, the record did not show express or implied abandonment, so termination was invalid and the order setting it aside was sustained.
AI TextQuick Glance (AI)Headnote
Limitation for rendition of accounts starts on dissolution by death of a partner; concurrent findings stayed undisturbed absent error.
A partnership at will dissolved by operation of law on the death of a partner, and in the absence of any contract to the contrary, limitation for a suit for rendition of accounts ran from that dissolution. A suit filed long after dissolution was therefore time-barred, and the court was required to notice the bar even without a plea because admitted facts disclosed a pure question of law. In the connected matter, the decree for dissolution and rendition of accounts was supported by concurrent findings of fact, and no exceptional ground justified appellate interference. The time-barred claim failed, while the concurrent decree remained undisturbed.
AI TextQuick Glance (AI)Headnote
Review jurisdiction and binding precedent: failure to consider controlling authority and stare decisis justified recall of the earlier judgment.
Review jurisdiction is narrow and cannot operate as a disguised appeal, but recall is justified where a material error apparent on the face of the record is shown. The Supreme Court noted that the earlier judgment had not considered the binding Constitution Bench ruling in Bhagat Ram on the effect of Sections 23-A and 24 of the East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act, 1948, under which vesting and modification of rights do not occur until possession changes. It also failed to address the Full Bench reasoning in Jai Singh II and the plea based on stare decisis. That non-consideration was treated as a material error, so review was held maintainable, the earlier judgment was recalled, and the appeal was restored for fresh hearing.
AI TextQuick Glance (AI)Headnote
Section 436A bail relief applies to money laundering prosecutions, absent valid reasons to deny statutory benefit.
Section 436A of the Code of Criminal Procedure, 1973 was held to apply to prosecutions under the Prevention of Money Laundering Act, 2002 as a beneficial safeguard against prolonged pre-trial incarceration. The Court noted that entitlement under the provision is not absolute and may be refused where delay in trial is attributable to the accused or other valid reasons exist. On the facts, the accused had undergone more than three and a half years in custody, the charge had not been framed, the trial had not commenced, and no justification for denial was shown, so bail under Section 436A was granted.
AI TextQuick Glance (AI)Headnote
Compulsory acquisition requires statutory authority and Article 300A safeguards; compensation alone cannot validate deprivation of property.
Section 352 of the Kolkata Municipal Corporation Act, 1980 was read as a land-identification provision for public streets and related amenities, not as a standalone source of compulsory acquisition power; the acquisition power instead lies in the Act's separate acquisition chapter, including Section 537. Article 300A requires more than compensation for lawful deprivation of property: notice, opportunity to object, reasoned decision, public purpose, fair compensation, and an effective acquisition process. Section 363 was treated only as a compensation clause linked to acquisition by agreement, so it could not cure the absence of compulsory-acquisition safeguards or validate acquisition under Section 352.
AI TextQuick Glance (AI)Headnote
Consumer law excludes legal services from consumer protection because the advocate-client relationship is a contract of personal service.
Consumer protection legislation was enacted to address unfair and unethical market practices in goods and services, and its scheme and legislative history do not show an intention to include professions or professional services. The legal profession is treated as sui generis because it involves specialised learning, independent judgment, duties to the court and profession, and regulation under the Advocates Act and Bar Council rules. Legal services engaged from an advocate are also excluded from the statutory definition of service as a contract of personal service, so consumer complaints alleging deficiency in such services are not maintainable.
AI TextQuick Glance (AI)Headnote
Delayed reporting of seizure does not invalidate a lawful seizure; "forthwith" means prompt reporting within a reasonable time.
Delayed reporting of a seizure to the Magistrate under Section 102(3) of the Code of Criminal Procedure does not by itself invalidate a lawful seizure under Section 102(1), because reporting is a separate procedural and supervisory requirement, not a jurisdictional condition precedent. "Forthwith" was construed to mean prompt reporting with reasonable speed in the circumstances, so the Magistrate must consider whether any delay is reasonably explained. An unexplained delay may invite evidentiary scrutiny or administrative action, but it does not automatically vitiate the seizure.
AI TextQuick Glance (AI)Headnote
Continuing cause of action defeats delay and laches where acquired land remains uncompensated under Article 300-A.
Delay and laches did not bar constitutional relief where land acquired for a public purpose remained uncompensated for years and the grievance reflected a continuing cause of action. Article 300-A protects property against deprivation otherwise than by authority of law and payment of compensation, so the State's failure to determine and pay compensation required judicial scrutiny. The High Court should have examined why compensation was never fixed at acquisition and how any later valuation was made, rather than directing a fresh application. The rejection of the writ petition on delay was therefore unsustainable, and the matter was remitted for fresh consideration in accordance with law.
AI TextQuick Glance (AI)Headnote
Commercial purpose exclusion in consumer law must be proved by the service provider before the burden shifts to the complainant.
A service provider who pleads that services were availed for a commercial purpose bears the burden of proving that exclusion on a preponderance of probabilities. The complainant must first establish hiring or availing of services for consideration, but the commercial-purpose objection is a special plea that the provider must substantiate. Only after that burden is discharged does the onus shift to the complainant to show exclusive self-employment for earning livelihood. On the facts, the provider merely asserted commercial purpose and led no evidence to make that plea probable, so the consumer-status objection failed.
AI TextQuick Glance (AI)Headnote
Respondent barred from challenging Clause-8 after winning tender; High Court lacks writ jurisdiction over contract disputes
The SC held that the respondent, having participated in the tender process with full knowledge of Clause-8, was estopped from challenging its validity after becoming the highest bidder. The respondent's civil suit to avoid compliance caused undue delay in awarding the contract. The Court reaffirmed that the HC lacks jurisdiction to entertain disputes purely arising from contractual obligations under its writ jurisdiction. Consequently, the SC quashed and set aside the impugned HC judgments as illegal and without jurisdiction, allowing the appeal.
AI TextQuick Glance (AI)Headnote
Limitation and coercive recovery under special statutes referred to a larger Bench for authoritative resolution
The order addresses whether time-barred dues can still be recovered under the Haryana Public Moneys (Recovery of Dues) Act, 1979 read with the State Financial Corporations Act, 1951. It examines competing authorities on whether limitation extinguishes only the remedy or also blocks coercive recovery under special recovery statutes, and notes the interaction between earlier precedents and the statutory scheme. Finding that the issue needs authoritative resolution beyond a two-Judge Bench, the matter is referred to the Hon'ble Chief Justice of India for constitution of an appropriate three-Judge Bench. No final determination on recoverability of the alleged time-barred dues is made.
AI TextQuick Glance (AI)Headnote
Arbitral interpretation of escalation clauses and separate work items survived review under the narrow standard of interference.
Contractual price-adjustment clauses were construed to distinguish ordinary escalation from additional cost caused by subsequent statutory or notified increases; enhanced royalty, sales tax and forest transit fee were treated as admissible under the compensatory clause, and the allowance was not disturbed. The claim for embankment work was treated as a separate payable item on the arbitral tribunal's majority view and supporting record. On judicial review, the court declined to reappreciate evidence or substitute another contractual construction, holding that interference under Sections 34 and 37 of the Arbitration and Conciliation Act, 1996 is confined to cases of patent illegality or conflict with public policy.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Showing Results for : Reset Filters

Topics

Acts Income Tax