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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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 ?
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
Favour Of
---- 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
---- Referred In ---- ❯
  • ---- Referred In ----
  • 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 ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include ?
Searches for this word in Main (Whole) Text
Exclude ?
This word will not be present in Main (Whole) Text
From Date ?
Date of order
To Date

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


Statute ?
This filter alone wont work. 1st select a law > statute > section from below filter
---- All Statutes---- ❯
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Section ?
Select a statute to see the list of sections here
---- 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
    Supreme Court affirms disqualification in tender process; emphasizes judicial restraint in commercial matters.
    Electricity dues and auction sales: valid supply conditions may bind transferees, while Section 56(2) limits disconnection only.
    Section 11 arbitration reference may be refused for manifestly time-barred claims; negotiations do not stop limitation running.
    Insurance appeal dismissed due to failure to prove loss exclusion & reject surveyor's report.
    Third-party execution objections require adjudication where title claims need enquiry; post-suit transferees alone face Rule 102 exclusion.
    Clarificatory orders are not retrospective when they withdraw accrued benefits; earlier increment entitlements remained protected.
    Arbitration agreement validity must be conclusively decided at Section 11 stage; tribunal cannot decide existence of consent.
    Natural justice in sexual harassment inquiries requires a fair chance to defend, or dismissal based on them cannot stand.
    Tenth Schedule defection law clarifies Speaker's role, party control over Whip, and limits on floor-test intervention
    NCTD declared sui generis; Assembly controls List II and III except exclusions under Article 239AA(3)(a); Entry 41 covers services
    Section 313 omission vitiates conviction when the sole incriminating circumstance was never put to the accused.
    Writ jurisdiction and repugnancy: constitutional validity of State law cannot be examined, or ignored, without specific pleadings and notice.
    Abuse of process in a land dispute led to quashing where the complaint disclosed no SC/ST Act offence.
    Arbitral award review is narrow: courts cannot reweigh evidence or replace a plausible contractual interpretation in appeal.
    Section 52A compliance for narcotic sampling is essential; unauthorised seizure-stage sampling can undermine conviction.
    Prospective application of arbitration amendment: pre-amendment invocation of arbitration kept Section 11 appointment under the old law.
    Bail in serious offence cases requires consideration of investigation material before release; a non-speaking order was set aside.
    Registered sale deed prevails over oral claim of collateral security; statutory jurisdiction bar requires proper pleadings and foundation.
    Delegated disciplinary power and retrospective ratification validated a dismissal order despite the Commissioner's initial lack of authority.
    Statutory remedy under SARFAESI bars writ challenge to auction, and a void agreement to sell cannot defeat sale completion.
❮
❯
❯❯
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
Supreme Court affirms disqualification in tender process; emphasizes judicial restraint in commercial matters.
The Supreme Court upheld the disqualification of TATA Motors from the tender process for deviating from material requirements. It found that EVEY's revised Annexure Y, submitted after bid opening, was permissible as it did not form part of the technical bid documents. The Court set aside the High Court's direction for a fresh tender process, emphasizing judicial restraint in commercial matters. The appeals by EVEY and BEST were allowed, confirming the tender awarded to EVEY and highlighting the importance of avoiding unnecessary interference to prevent financial loss to the public exchequer.
AI TextQuick Glance (AI)Headnote
Electricity dues and auction sales: valid supply conditions may bind transferees, while Section 56(2) limits disconnection only.
Electricity supply under Section 43 is not absolute; where a different owner or occupier applies after disconnection, the request is a fresh connection, not reconnection. Valid supply conditions or supply codes may require a subsequent owner to clear antecedent electricity dues before supply is granted, and authorised subordinate legislation may create a statutory charge, but not general law alone. Section 56(2) limits only the disconnection remedy for default and does not bar civil recovery or recovery under valid supply conditions. An "as is where is" auction sale may put the purchaser on notice of outstanding electricity dues where the terms disclose or imply that liability.
AI TextQuick Glance (AI)Headnote
Section 11 arbitration reference may be refused for manifestly time-barred claims; negotiations do not stop limitation running.
A petition under Section 11(6) of the Arbitration and Conciliation Act, 1996 may be refused where the underlying claims are manifestly stale, dead, or ex facie time-barred, because the Court need not refer non-existent disputes to arbitration. In the absence of an express limitation period in Section 11(6), Article 137 of the Limitation Act, 1963 governs the application, and time begins when the dispute is clearly crystallised by denial or repudiation. Mere correspondence or settlement talks do not stop limitation once it has started to run under Section 9 of the Limitation Act. On the stated facts, the claims were already barred and not referable to arbitration.
AI TextQuick Glance (AI)Headnote
Insurance appeal dismissed due to failure to prove loss exclusion & reject surveyor's report.
The appeal was dismissed as the Insurance Company failed to prove that the loss fell within the exclusion clause V(d) of the policy and did not provide sufficient grounds to reject the surveyor's report.
AI TextQuick Glance (AI)Headnote
Third-party execution objections require adjudication where title claims need enquiry; post-suit transferees alone face Rule 102 exclusion.
Third-party objections to delivery of possession in execution fall within the executing court's exclusive jurisdiction under Section 47 and Order XXI Rules 97-103 of the Code of Civil Procedure. The executing court must enquire into resistance or obstruction where a prima facie claim requires factual adjudication, including asserted rights under a Land Tribunal purchase certificate. Order XXI Rule 102 excludes protection only for transferees who clearly derive title from the judgment-debtor after institution of the suit; transfers made while no suit was pending require examination. Special leave jurisdiction should not ordinarily bypass an available High Court remedy absent exceptional circumstances.
AI TextQuick Glance (AI)Headnote
Clarificatory orders are not retrospective when they withdraw accrued benefits; earlier increment entitlements remained protected.
A later Government Order could not be treated as a mere clarification where it reduced lecturers' accrued incentive increments from six to four; an instrument is substantive, not clarificatory, if it withdraws an existing benefit or alters the legal position. The earlier scheme remained applicable to lecturers already placed in selection grade before 29 March 2001, and the later order could not operate retrospectively to deny the additional increments already earned under the earlier Government Order.
AI TextQuick Glance (AI)Headnote
Arbitration agreement validity must be conclusively decided at Section 11 stage; tribunal cannot decide existence of consent.
At the Section 11 referral stage, the court must conclusively determine whether a valid arbitration agreement exists, including existence, validity, and privity between the parties, because that issue goes to the root of the referral power. The question cannot be left for the arbitral tribunal to decide, as doing so could compel arbitration without a binding agreement. Non-arbitrability may, in appropriate cases, be examined only prima facie, but the existence and validity of the arbitration agreement require a final threshold determination by the referral court. On that basis, the order referring the disputes to arbitration was set aside and the matter remitted for fresh decision on the arbitration petition.
AI TextQuick Glance (AI)Headnote
Natural justice in sexual harassment inquiries requires a fair chance to defend, or dismissal based on them cannot stand.
A sexual harassment inquiry treated as a disciplinary inquiry must still satisfy natural justice and, as far as practicable, follow the prescribed procedure. The employee must receive the material against him, access to complaints and supporting depositions, and a fair chance to respond and defend. Although the absence of formal articles of charge was not fatal on the facts, the inquiry was conducted in a hurried and truncated manner that shortened time, supplied material late, and denied a realistic opportunity to cross-examine and complete the defence. The process was therefore held unfair, the dismissal based on it could not stand, and the matter was remanded for fresh consideration from the stage indicated.
AI TextQuick Glance (AI)Headnote
Tenth Schedule defection law clarifies Speaker's role, party control over Whip, and limits on floor-test intervention
The Court analysed Tenth Schedule defection disputes, holding that the Speaker ordinarily has exclusive original jurisdiction to decide disqualification petitions, while House proceedings remain valid until disqualification is finally determined. It also held that the political party, not the legislature party, controls the Whip and legislative leadership for defection purposes, and that disqualification proceedings under the Tenth Schedule may proceed concurrently with Symbols Order disputes. After deletion of Paragraph 3, split is not an available defence. On gubernatorial action, the Court held that a floor test must rest on objective material; the floor-test direction was unjustified, but the later invitation to form government was valid.
AI TextQuick Glance (AI)Headnote
NCTD declared sui generis; Assembly controls List II and III except exclusions under Article 239AA(3)(a); Entry 41 covers services
SC held that the NCTD is sui generis and its Legislative Assembly has competence over List II and III subjects except those expressly excluded by Article 239AA(3)(a). NCTD's executive power is co-extensive with its legislative power, while the Union's executive authority is confined to the limited List II entries excluded from NCTD. The Court ruled that Entry 41 ("Services") of List II falls within NCTD's legislative and executive domain (Part XIV applies to Union Territories via the General Clauses Act and Article 309 proviso does not oust NCTD's law-making power). Papers to be placed before a Regular Bench.
AI TextQuick Glance (AI)Headnote
Section 313 omission vitiates conviction when the sole incriminating circumstance was never put to the accused.
A conviction based on a solitary incriminating circumstance must fail if that material was not specifically put to the accused in his Section 313 examination and the omission causes prejudice. The SC held that material relied upon for conviction should ordinarily be put distinctly to the accused so he can explain it, and unput material should not be used against him. Here, the sole basis of conviction was not properly tested under Section 313, causing serious prejudice and failure of justice. Because the lapse went to the root of the conviction and remand would be unjust after the long delay, the conviction and sentence were set aside without remand.
AI TextQuick Glance (AI)Headnote
Writ jurisdiction and repugnancy: constitutional validity of State law cannot be examined, or ignored, without specific pleadings and notice.
A writ court cannot examine the repugnancy or legislative competence of a State enactment, or grant relief by ignoring its provisions, unless the challenge is specifically pleaded and the affected party is put on notice. Here, the writ petition did not set out any clear constitutional attack on the State provisions or explain how they conflicted with the central enactment, and no notice on that issue was issued. The Supreme Court held that the High Court exceeded the permissible bounds of writ adjudication by directing implementation of the central law for local body elections without first adjudicating the validity of the State provisions on proper pleadings, and the writ petition was dismissed.
AI TextQuick Glance (AI)Headnote
Abuse of process in a land dispute led to quashing where the complaint disclosed no SC/ST Act offence.
A prolonged land dispute, pursued through civil proceedings for years, was later converted into a criminal complaint after development, approvals and sale of apartments, which the Court viewed as indicative of mala fide pressure tactics. The Court reiterated that inherent power to prevent abuse of process and secure the ends of justice permits quashing even where a special statute is invoked, if the allegations are essentially civil or do not disclose the alleged offence. On the face of the FIR and complaint, no offence under the SC/ST Act was made out against the appellant, and the FIR and consequential proceedings were quashed insofar as they related to the appellant.
AI TextQuick Glance (AI)Headnote
Arbitral award review is narrow: courts cannot reweigh evidence or replace a plausible contractual interpretation in appeal.
In review under Sections 34 and 37 of the Arbitration and Conciliation Act, 1996, a court cannot reappreciate evidence or substitute its own contractual interpretation where the arbitral tribunal has taken a plausible view. The Supreme Court restored the award on variable charges, downrating, 4 MW power and netting out because the tribunal's findings were based on the parties' correspondence, supplementary arrangements and evidence, and no statutory ground for interference was shown. It also upheld post-award interest, finding no basis to reduce the rate on equitable considerations, and rejected procedural objections relating to expert appointment and document production because no prejudice or denial of natural justice was established.
AI TextQuick Glance (AI)Headnote
Section 52A compliance for narcotic sampling is essential; unauthorised seizure-stage sampling can undermine conviction.
Where seized narcotic contraband is sampled at the time of seizure without complying with Section 52A of the Narcotic Drugs and Psychotropic Substances Act, 1985, the prosecution case may be seriously weakened. The statutory procedure requires forwarding the seized substance for inventory preparation and drawing representative samples in the presence and under the supervision of the Magistrate, with certification of the process. Immediate sampling by the police officer, without Magistrate supervision, was treated as inconsistent with that requirement and created doubt about the reliability of the seized substance. On that reasoning, the conviction and sentence were set aside because the prosecution was not proved beyond reasonable doubt.
AI TextQuick Glance (AI)Headnote
Prospective application of arbitration amendment: pre-amendment invocation of arbitration kept Section 11 appointment under the old law.
The Arbitration and Conciliation (Amendment) Act, 2015, including the restricted scope of Section 11(6A), did not apply to a Section 11 petition where the request invoking arbitration had been issued before the amendment came into force. The operative distinction was between commencement of arbitral proceedings under Section 21 and the later court proceeding for appointment of an arbitrator. Because the pre-amendment notice invoking arbitration marked the start of the arbitral process, the subsequent filing of the Section 11 application did not change the applicable law. The unamended regime therefore continued to govern the appointment request in the facts considered.
AI TextQuick Glance (AI)Headnote
Bail in serious offence cases requires consideration of investigation material before release; a non-speaking order was set aside.
Bail in serious offence cases cannot rest on a brief, non-speaking order based only on expected trial delay; the court must consider the material collected during investigation before enlarging the accused on bail. Where the High Court fails to examine the chargesheet material and the seriousness of the allegations, the bail order is unsustainable and liable to be quashed. The proper course is to require the accused to surrender and remit the bail applications for fresh decision on merits after considering the investigation record. The grant of bail was set aside and the matters were sent back for reconsideration.
AI TextQuick Glance (AI)Headnote
Registered sale deed prevails over oral claim of collateral security; statutory jurisdiction bar requires proper pleadings and foundation.
An admitted registered sale deed carrying recitals of consideration was held to prevail over oral assertions that the transaction was only collateral security for a money-lending arrangement; the contrary plea failed because oral evidence could not displace the registered instrument without reliable proof of a different intention. The Maharashtra Prevention of Fragmentation and Consolidation of Holdings Act could not be invoked in the suit without proper pleadings and a legally maintainable foundation, and the civil court's jurisdiction was not displaced on the basis of a vague defence. The High Court's reliance on that statutory defence was set aside, and the decree based on the plaintiff's title was restored.
AI TextQuick Glance (AI)Headnote
Delegated disciplinary power and retrospective ratification validated a dismissal order despite the Commissioner's initial lack of authority.
Delegated disciplinary power was held limited to the scope of the resolution, so the Commissioner could not independently impose dismissal for misconduct outside that remit. The subsequent ratification by the competent General Board, which had authority to impose the penalty, cured the initial defect and gave retrospective validity to the dismissal order. The challenge to the dismissal therefore failed, the High Court's writ relief was set aside, and the dismissal from service was restored, with protection against recovery of amounts already paid.
AI TextQuick Glance (AI)Headnote
Statutory remedy under SARFAESI bars writ challenge to auction, and a void agreement to sell cannot defeat sale completion.
Writ jurisdiction under Article 226 was not to be used to challenge SARFAESI measures under Section 13(4) when an efficacious statutory remedy under Section 17 was available, so the auction challenge could not be sustained in writ proceedings. A claimant under an agreement to sell executed during pending tribunal proceedings, without permission of the bank or tribunal and treated as void, could not invoke Section 13(8) to obstruct a completed auction. The auction purchaser's entitlement to completion of sale was upheld, and the amounts deposited by the writ petitioner were directed to be returned with interest.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Topics

Acts Income Tax