AIR (1976)1 SCC 916 and NVR VARMA RAJAH v. UNION OF INDIA

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…2026 INSC 19 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5531 OF 2025 COMMISSIONER OF CUSTOMS (IMPORT) …APPELLANT VERSUS M/S WELKIN FOODS …RESPONDENT J U D G M E N T Digitally signed by VISHAL ANAND Date: 2026.01.06 15:52:00 IST Reason: Signature Not Verified Civil Appeal No. 5531 of 2025 Page 1 of 109 J.B. PARDIWALA, J. For the convenience of exposition, this judgment is divided into the following parts: INDEX A. FACTUAL M…

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

The appeals are disposed of in the aforesaid terms

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…TM Act is a self-contained code; since it does not provide for an intra-court appeal, the instant appeals cannot be maintained. [See Himalaya Drug Company vs. S.B.L. Limited, (2012) SCC Online Del 136 (para 51) and Raja Ram Kumar Bhargava vs. UOI, (1988) 1 SCC 681, para 19]. Signed By:VIPIN KUMAR RAI Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021 & connected matters Page 10 of 48 7.5 Having regard to the fact the 1999 (Amended) TM Act provides a complete machinery concerning both r…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. DIMPLE MURARKA

The appeals are disposed of in the aforesaid terms

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

…TM Act is a self-contained code; since it does not provide for an intra-court appeal, the instant appeals cannot be maintained. [See Himalaya Drug Company vs. S.B.L. Limited, (2012) SCC Online Del 136 (para 51) and Raja Ram Kumar Bhargava vs. UOI, (1988) 1 SCC 681, para 19]. Signed By:VIPIN KUMAR RAI Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021 & connected matters Page 10 of 48 7.5 Having regard to the fact the 1999 (Amended) TM Act provides a complete machinery concerning both r…

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1106 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.30284 OF 2015] DEPUTY COMMISSIONER OF INCOME TAX & ANR. ..APPELLANTS VERSUS M/S. PEPSI FOODS LTD. ..RESPONDENT (NOW PEPSICO INDIA HOLDINGS PVT. LTD.) WITH CIVIL APPEAL NO. 1125 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.32081 OF 2017] CIVIL APPEAL NO. 1107 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.34987 OF 2015] CIVIL APPEAL NO. 1108 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.31311 OF 2015] CIVIL APPEAL NO. 1109 OF 2021 [ARISING OUT…

SRI SRIDHAR vs. THE STATE OF KARNATAKA

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF MARCH 2017 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE N K SUDHINDRARAO WRIT APPEAL NOS.1431-1480/2016 & WRIT APPEAL NOS.4475-4479/2016 (T-RES) C/W W.A.NO.3356/2016 & W.A.NOS.4470-4472/2016 (T-RES) IN W.A.NOS.1431-1480/2016 & W.A.NOS.4475- 4479/2016: BETWEEN 1.M/S RENUKAMBA (THE BLUE STAR BAR AND RESTAURANT) A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP FIRM REGISTERED UNDER ACT, 1932 MOHAMMED GHOUSE BUILDING NEAR CORPORATION BANK, BH ROAD, SHIVAMOGGA-577 20…

SRI M MADHAVA GOWDA vs. UNDER SECRETARY TO GOVERNMENT

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…M vs THE STATE OF TAMIL NADU AND OTHERS (4) (1983)4 SCC 45 M/S.HOECHST PHARMACEUTICALS LTD AND OTHERS vs STATE OF BIHAR AND OTHERS (5) (1976)1 SCC 916 INCOME TAX OFFICER, SHILLONG AND OTHERS vs R.TAKIN ROY RYMBAI AND OTHERS (6) (1969)1 SCC 681 N.VENUGOPALA RAVI VARMA RAJAH vs UNION OF INDIA AND ANOTHER (7) (1990)4 SCC 366 SHASHIKANT LAXMAN KALE AND ANOTHER vs UNION OF INDIA AND ANOTHER (8) (1989) SUPP (1) SCC 696 P.M.ASWATHANARAYANA SETTY AND OTHERS vs STATE OF KARNATAKA AND OTHERS (9) (1989)3 SCC 634 FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA…

M. NARAYANAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…M vs THE STATE OF TAMIL NADU AND OTHERS (4) (1983)4 SCC 45 M/S.HOECHST PHARMACEUTICALS LTD AND OTHERS vs STATE OF BIHAR AND OTHERS (5) (1976)1 SCC 916 INCOME TAX OFFICER, SHILLONG AND OTHERS vs R.TAKIN ROY RYMBAI AND OTHERS (6) (1969)1 SCC 681 N.VENUGOPALA RAVI VARMA RAJAH vs UNION OF INDIA AND ANOTHER (7) (1990)4 SCC 366 SHASHIKANT LAXMAN KALE AND ANOTHER vs UNION OF INDIA AND ANOTHER (8) (1989) SUPP (1) SCC 696 P.M.ASWATHANARAYANA SETTY AND OTHERS vs STATE OF KARNATAKA AND OTHERS (9) (1989)3 SCC 634 FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA…

FEDERATION OF WINES MERCHANTS ASSOCIATION vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…M vs THE STATE OF TAMIL NADU AND OTHERS (4) (1983)4 SCC 45 M/S.HOECHST PHARMACEUTICALS LTD AND OTHERS vs STATE OF BIHAR AND OTHERS (5) (1976)1 SCC 916 INCOME TAX OFFICER, SHILLONG AND OTHERS vs R.TAKIN ROY RYMBAI AND OTHERS (6) (1969)1 SCC 681 N.VENUGOPALA RAVI VARMA RAJAH vs UNION OF INDIA AND ANOTHER (7) (1990)4 SCC 366 SHASHIKANT LAXMAN KALE AND ANOTHER vs UNION OF INDIA AND ANOTHER (8) (1989) SUPP (1) SCC 696 P.M.ASWATHANARAYANA SETTY AND OTHERS vs STATE OF KARNATAKA AND OTHERS (9) (1989)3 SCC 634 FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA…