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Supreme Court : No More Delays! High Court Must Decide Property Dispute in 6 Months

10Jun

By The Legal ChamberNo Comments

Supreme Court

Supreme Court : No More Delays! High Court Must Decide Property Dispute in 6 Months

The Supreme Court allowed the appeal, setting aside the High Court's second remand order for de-novo disposal, finding it erroneous given the possibility of deciding the appeal based on the interpretation of existing documents (sale deed, conveyance deed, and settlement deed). The Court directed the High Court to decide the appeal on its merits expeditiously within six months. Facts Of The Case: This appeal challenges a judgment from the High Court of Kerala, which set aside a trial court's dismissal of a suit and remanded the matter for de-novo disposal. The dispute concerns 9 cents of land in Poomthura Village, Ernakulam. The appellant's father executed a sale deed in 1955 for "Verumpattom Rights" over land in Survey No. 1236. Later, in 1964, he executed a conveyance deed for "Jenmam ...

Tender Scam Verdict: Supreme Court Explains Difference Between Forgery & Corruption in Govt Tenders

The Supreme Court partially allowed the appeal, upholding charges under Sections 409 (criminal breach of trust) and 468 IPC (forgery for cheating) against the appellant, a PWD engineer, for allegedly manipulating tender documents. However, it quashed charges under Section 13(1)(d) of the PC Act, holding no evidence of 'criminal misconduct' or pecuniary advantage. The Court clarified that discharge pleas require examining only prima facie evidence in the chargesheet, without assessing credibility at this stage. The ruling reaffirms the distinction between procedural irregularities and corrupt intent under anti-corruption laws Facts Of The Case: The case involved K.H. Kamaladini, an Executive Engineer in Goa's Public Works Department, accused of manipulating 19 short tender notices for 847...

No Double Benefits: Supreme Court Clarifies Double Deduction Rules Under Income Tax Act

The Supreme Court ruled that Section 80-IA(9) of the Income Tax Act, 1961, bars double deductions on the same profits under both Sections 80-IA and 80-HHC. It held that while deductions can be computed separately under different provisions, the total deduction cannot exceed the eligible profits of the business. The Court upheld the Bombay High Court’s interpretation, clarifying that Section 80-IA(9) restricts the allowability—not computation—of deductions, ensuring taxpayers do not claim overlapping benefits under Chapter VI-A. Facts Of The Case: The case involved Shital Fibers Limited, which filed its income tax return for the Assessment Year 2002-03, declaring a taxable income of ₹46,99,293 and claiming deductions under Sections 80-HHC (export profits) and 80-IA (industrial undertaking...