Supreme Court Archives

Supreme Court tax treatment of non-compete fees

Non-compete fee: Revenue or capital expenditure? Supreme Court explains

“Non-compete fee only seeks to protect or enhance the profitability of the business, thereby facilitating the carrying on of the business more efficiently and profitably.”

Case Briefs Supreme Court

What prompted Supreme Court to direct day-to-day hearing in Ajmer Sharif blast case

The Court issued specific direction to the Trial Court to expedite the hearing… particularly when the petitioner is languishing under incarceration for more than 8½ years.

Case Briefs Supreme Court

Appellate Deposit under Section 148 NI Act: Whether can be directed against Convicted Director or Confined to Juristic Drawer? Supreme Court Larger Bench to Decide

Section 148 NI Act was introduced to remedy the systemic abuse of appellate processes, whereby convicted drawers routinely secured suspension of sentence and delayed payment of compensation for years, thereby frustrating the object of Section 138 of NI Act.

automatic Multi- State Cooperative Societies status

Case Briefs Supreme Court

Supreme Court: State Reorganisation does not confer Multi- State Cooperative Societies status automatically; S. 103 MSCS Act requires factual enquiry

“The Court emphasized that the legal consequences of State Reorganisation Acts cannot override the specific requirements of the MSCS Act. A cooperative society must demonstrate, through evidence, that its objects, membership, and area of operation genuinely extend across multiple States. Mere territorial changes due to bifurcation or reorganisation are insufficient.”

Case Briefs Supreme Court

Head office expenditure of non-resident, incurred outside India, even if exclusively for Indian branches, fall within S. 44-C of Income Tax Act: Supreme Court

Legislature has defined “head office expenditure” in clear and unambiguous terms to mean executive and general administration expenditure incurred by the assessee outside India, including, inter alia, travelling expenses, salaries, and other administrative costs.

Case Briefs Supreme Court

Separate Suit challenging auction sale by Transferee Pendente Lite not maintainable: Supreme Court

“A transferee pendente lite takes the property subject to the outcome of the proceedings, irrespective of notice or bona fides.”

systematic presentation of evidence before courts

Case Briefs Supreme Court

Supreme Court issues directions to Trial Courts for ensuring systematic presentation of evidence for efficient appreciation of record

The directions were issued with the aim to institutionalize a standardized format for cataloguing witnesses, documentary evidence, and material objects, in order to facilitate better comprehension and immediate reference for all stakeholders, including the Appellate Courts

Case Briefs Supreme Court

Reinforce constitutional position on marriage; Dowry Prohibition Officers: SC issues directions for concentrated effort to eradicate evil of dowry

“Eliminating dowry is not only a matter of enforcing the DPA 1961 but a constitutional imperative. It fulfils the Republic’s promise that every woman should enter marriage as an equal citizen and not as the bearer of an unjust financial burden”.

Case Briefs Supreme Court

Sikmi Tenancy | Supreme Court takes note of dispute settlement via Mediation; Modifies Calcutta HC order by way of Settlement Agreement

The SLP centred around Sikmi Tenancy under the West Bengal Estates Acquisition Act, 1953 wherein the petitioner had contended that the High Court erred in its observation with respect to the petitioner’s rights as a Sikmi Tenant.

Case Briefs Supreme Court

Supreme Court requests HC Chief Justices to examine number of pending cases under UAPA like laws that pose reverse burden of proof

The Court further declined to interfere in the bail granted to the persons accused for derailment of Jnaneswari Express on 28-5-2010 stating that the CBI could not bring to notice subsequent development which would justify this interference.

No civil remedy against Lok Adalat award

Case Briefs Supreme Court

Statutory finality of Lok Adalat award excludes appellate/penal civil remedy; only remedy is High Court’s supervisory jurisdiction: Supreme Court

The Executing Court’s role in enforcing a decree based on a Lok Adalat award under the Legal Services Authorities Act, 1987 is limited to execution alone. It cannot annul, set aside, or question the validity of the award, and objections in execution cannot serve as an alternative remedy to challenge the award.

Case Briefs Supreme Court

Referral Court has jurisdiction to examine whether a non-signatory is a veritable party to arbitration agreement: Supreme Court

If the referral court finds that a party is not a veritable party, the matter will not be left to the Arbitral Tribunal as it will relegate the referral court to the status of a monotonous automation.

Case Briefs Supreme Court

Aggrieved Woman’s Workplace ICC can Investigate Respondents from Other Departments: Supreme Court’s Landmark POSH Act Ruling Explained

The Court observed that a narrow interpretation of provisions of the POSH Act would beget several procedural and psychological barriers for the aggrieved woman.

Case Briefs Supreme Court

Supreme Court: Bharat Drilling Not an Authority on Applicability of prohibited claim clauses to Arbitral Tribunal; Larger Bench to reconsider

In order to obviate uncertainty and for clear declaration of law, the Court referred Bharat Drilling to a larger bench for reconsideration and authoritative decision.

Women Representation in Gujarat Bar Associations

Case Briefs Supreme Court

All Bar Associations of Gujarat to ensure Women Representation; No distinction on account of Bar Association’s nomenclature: SC

On 9-5-2025, the Supreme Court directed that 30% posts of Executive Members along with that of ‘Treasurer’ of the High Court Bar Associations and District Bar Associations shall be exclusively earmarked/reserved for women advocates.

Case Briefs Supreme Court

Failure to take meaningful steps towards obligations under Development Agreement can’t be protected by S. 14 IBC: Supreme Court

Invocation of insolvency proceedings or the moratorium under the Insolvency and Bankruptcy Code, 2016 cannot become a legal device to indefinitely stall redevelopment. The IBC was never intended to be used as a shield for non-performance at the cost of human rehabilitation.

Case Briefs Supreme Court

Supreme Court enhances Alimony from Rs. 30 Lakh to Rs. 50 Lakh in Former AAG and Family Court Judge Divorce Case

The Court observed that the husband, being a judicial officer holding a responsible public position, owed a heightened duty of fair, adequate, and dignified financial security for his wife and daughter.

imminent death no pre-requisite for dying declaration

Case Briefs Supreme Court

Supreme Court: Imminence of death not a pre-requisite under Section 32(1) Evidence Act for dying declaration admissibility

A statement made by a deceased person, regarding the cause of his death or to the circumstances which led to his death, to a Police Officer and recorded under Section 161 CrPC, shall be relevant and admissible under Section 32(1) of the Evidence Act, 1872.

extra requirement for stamp duty exemption

Case Briefs Supreme Court

SC sets aside ‘Superfluous’ Requirement of Assistant Registrar’s recommendation for Stamp Duty Exemption; Upholds Ease of Transactions for Cooperative Societies

The Court observed that administrative procedures should avoid complexity, redundant requirements, and unnecessary burdens, which waste time, expense, and disturb peace of mind.

Case Briefs Supreme Court

Accessible grievance redressal mechanism; Inclusive education; Mobility aids: SC issues additional directions on rights of disabled prisoners

The Court directed that directions issued in L. Muruganantham v. State of T.N., 2025 SCC OnLine SC 1444, shall be extended to all the States and the Union Territories, to ensure that the principles are adopted mutatis mutandis within their prison systems as well.