A.K. Sikri

Supreme Court clarifies Service Tax on Chit Funds: Union of India vs. Margadarshi Chit Funds (2017)

LEGAL ISSUE: Whether chit fund activities are subject to service tax under the category of ‘banking and other financial services’. CASE TYPE: Service Tax Law Case Name: Union of India & Ors. vs. M/s. Margadarshi Chit Funds (P) Ltd. ETC. [Judgment Date]: July 4, 2017 Introduction Date of the Judgment: July 4, 2017 Citation: [Not […]

Supreme Court clarifies Service Tax on Chit Funds: Union of India vs. Margadarshi Chit Funds (2017) Read Post »

Supreme Court Clarifies Anti-Dumping Duty on Stainless Steel Imports: Commissioner of Customs vs. Mascot International (2017)

LEGAL ISSUE: Applicability of anti-dumping duty on imported stainless steel flat products based on width specifications and tolerance limits. CASE TYPE: Customs Law/ Anti-Dumping Duty Case Name: Commissioner of Customs (Export) Nhava Sheva vs. M/s. Mascot International [Judgment Date]: July 3, 2017 Date of the Judgment: July 3, 2017 Citation: 2017 INSC 606 Judges: A.K.

Supreme Court Clarifies Anti-Dumping Duty on Stainless Steel Imports: Commissioner of Customs vs. Mascot International (2017) Read Post »

Supreme Court Upholds Kerala’s Medical Admission Policy: Non-Keralites’ Eligibility Challenged (24 August 2017)

Can a state government prioritize its residents for medical college admissions? The Supreme Court of India recently addressed this question in a case concerning admissions to medical colleges in Kerala. This case highlights the tension between state-level preferences and the rights of non-residents to access education. The judgment was delivered by a bench of Justices

Supreme Court Upholds Kerala’s Medical Admission Policy: Non-Keralites’ Eligibility Challenged (24 August 2017) Read Post »

Supreme Court Clarifies Market Fee Liability on Agricultural Produce: Arihant Udhyog vs. State of Rajasthan (2017)

LEGAL ISSUE: Determination of when a sale of goods is considered to have taken place within a market area for the purpose of levying market fees. CASE TYPE: Civil Law, Agricultural Market Regulation Case Name: M/s. Arihant Udhyog vs. State of Rajasthan & Ors. Judgment Date: June 9, 2017 Date of the Judgment: June 9,

Supreme Court Clarifies Market Fee Liability on Agricultural Produce: Arihant Udhyog vs. State of Rajasthan (2017) Read Post »

Aadhaar-PAN Link: Supreme Court Upholds Section 139AA of Income Tax Act, 1961 (9 June 2017)

LEGAL ISSUE: The constitutional validity of making Aadhaar mandatory for PAN and income tax returns. CASE TYPE: Tax Law, Constitutional Law Case Name: Binoy Viswam vs. Union of India & Ors. Judgment Date: 9 June 2017 Introduction Citation: This judgment is not yet reported in the official INSC format. Judges: The judgment was delivered by

Aadhaar-PAN Link: Supreme Court Upholds Section 139AA of Income Tax Act, 1961 (9 June 2017) Read Post »

Supreme Court acquits accused in murder case based on circumstantial evidence: Satish Nirankari vs. State of Rajasthan (2017)

LEGAL ISSUE: Whether the prosecution proved beyond reasonable doubt that the accused committed murder, or if the death was a suicide. CASE TYPE: Criminal Case Name: Satish Nirankari vs. State of Rajasthan Judgment Date: 09 June 2017 Date of the Judgment: 09 June 2017 Citation: 2017 INSC 545 Judges: A.K. Sikri, J., Ashok Bhushan, J.

Supreme Court acquits accused in murder case based on circumstantial evidence: Satish Nirankari vs. State of Rajasthan (2017) Read Post »

Supreme Court overturns acquittal in Haryana hooch tragedy case: State of Haryana vs. Krishan & Anr. (2017) INSC 488

LEGAL ISSUE: Criminal liability for sale of spurious liquor leading to death and grievous injury. CASE TYPE: Criminal Law Case Name: State of Haryana vs. Krishan & Anr. Judgment Date: June 09, 2017 Introduction Date of the Judgment: June 09, 2017 Citation: (2017) INSC 488 Judges: A.K. Sikri, J., Ashok Bhushan, J. (authored by A.K.

Supreme Court overturns acquittal in Haryana hooch tragedy case: State of Haryana vs. Krishan & Anr. (2017) INSC 488 Read Post »

Supreme Court resolves land dispute in favor of development: Satellite Developers vs. State of Maharashtra (27 April 2017)

Can a land owner develop a reserved land if the authorities fail to acquire it within a stipulated time? The Supreme Court addressed this question in a dispute between Satellite Developers and the State of Maharashtra. The core issue revolved around the acquisition of land reserved for public purposes under the Maharashtra Regional and Town

Supreme Court resolves land dispute in favor of development: Satellite Developers vs. State of Maharashtra (27 April 2017) Read Post »

Supreme Court quashes summons under Section 319 CrPC: Brijendra Singh vs. State of Rajasthan (27 April 2017)

LEGAL ISSUE: Whether a trial court can summon additional accused persons under Section 319 of the Code of Criminal Procedure (CrPC) based solely on witness statements when prior investigation found no evidence of their involvement. CASE TYPE: Criminal Law. Case Name: Brijendra Singh & Ors. vs. State of Rajasthan. Judgment Date: 27 April 2017. Introduction

Supreme Court quashes summons under Section 319 CrPC: Brijendra Singh vs. State of Rajasthan (27 April 2017) Read Post »

Supreme Court Classifies Polyester and Nylon Covered Yarn under Chapter 54: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs (27 April 2017)

LEGAL ISSUE: Classification of goods under the Central Excise Tariff Act, 1985. CASE TYPE: Central Excise Law. Case Name: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs, Vapi. Judgment Date: 27 April 2017 Can the process of air covering of yarn, using two different types of yarn, be classified as “gimped yarn”

Supreme Court Classifies Polyester and Nylon Covered Yarn under Chapter 54: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs (27 April 2017) Read Post »

Permanent Establishment: Supreme Court clarifies taxability of Formula One in India (2017)

Can a foreign company be taxed in India for activities related to a sporting event? The Supreme Court of India recently addressed this question in a case involving Formula One World Championship Limited (FOWC). This judgment clarifies when a foreign entity has a “permanent establishment” in India, making its income taxable here. LEGAL ISSUE: Whether

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Supreme Court Upholds Conviction in Murder Case: Fazar Ali vs. State of Assam (21 April 2017)

Can a group of individuals be held liable for murder if they share a common objective, even if not all directly inflicted the fatal blow? This question was at the heart of a recent Supreme Court case. The Supreme Court of India, in Fazar Ali & Ors. vs. State of Assam, Criminal Appeal No. 1062

Supreme Court Upholds Conviction in Murder Case: Fazar Ali vs. State of Assam (21 April 2017) Read Post »

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