Arbitration and Conciliation Act, 1996 —Sec. 44,49— Enforcement of foreign arbitral awards, defining them, specifying conditions for enforcement, and outlining the process by which they are recognized and treated as decrees of Indian courts—Order XXI of Code of Civil Procedure, 1908— Execution of decrees and orders, outlining the procedures for enforcing court judgments, including payment, attachment of property, and delivery of possession-Section 13 of Foreign Exchange Management Act, 1999-Penalties-GPE India Ltd. & Ors. v Twarit Consultancy Services Pvt. Ltd. & Anr. SLP (C) No. 6856/2023-Foreign Award passed by an Arbitral Tribunal under the Rules of Arbitration of the International Chambers of Commerce, 2012-The said amount is approximately Rs. 52 Crores and has since been deposited by JD before the Registry of this Court, as noted in the order of Court-Petition allowed.
Held: (Paras- 6,8,14,19,20,23,29,34 ,37,45,48,54,56)
Result: Petition allowed.
Income Tax Act, 1961 — Sec. 36(1)(iii), 40, 43,32 -Assessee as well as the Revenue seek to assail the correctness of the judgment rendered by the Income Tax Appellate Tribunal and in terms of which the two cross appeals of parties have come to be decided — Other deductions-Amounts not deductible-Definitions of certain terms relevant to income from profits and gains of business or profession-Depreciation-Scope of the remand would necessarily entail the AO not only examining the aspects pertaining to a common pool of funds as framed by the Tribunal but also whether the cell sites had been actually brought into use-Appeal disposed.
Held: (Paras- 4,10,12,17,27,67,68, 73,74,82,85)
Result: Appeal disposed.
Indian Penal Code, 1860 —Sec.120B,121A & 122 Criminal conspiracy— Conspiracy to commit offences punishable by section 121—Collecting arms, etc., with intention of waging war against the Government of India-Sections 18,18B & 39, 15—Unlawful Activities (Prevention) Act, 1967 — Punishment for conspiracy etc.— Punishment for recruiting of any person or persons for terrorist act.- Offence relating to support given to a terrorist organisation — Terrorist act-Section 144, 439 of Cr.P.C, 1973—-Power to issue order in urgent cases of nuisance or apprehended danger— Special powers of High Court or Court of Session regarding bail- NIA Act, 2008- Court is not inclined to grant bail to the Appellant at this juncture-Appeal dismissed- Applications disposed.
Held: (Paras- 8,9,10,15,21,29,34,38,46, 49,56,58,62,69,72)
Result: Appeal dismissed.
Code of Criminal Procedure, 1973 —Sec. 482, 156, 197 —Saving of inherent powers of High Court— Police Officer's power to investigate cognisable case- Prosecution of Judges and public servants-Section 376,509, 167,193,201,203, 120B, 464 IPC, 1860- Rape-Word, gesture or act intended to insult the modesty of a woman—Public servant framing an incorrect document with intent to cause injury-Punishment for false evidence- Causing disappearance of evidence of offence, or giving false information to screen offender- Giving false information respecting an offence committed-Criminal Conspiracy—Making a false document-Deepak Gaba & Ors. v. State of Uttar Pradesh & Anr., (2023) 3 SCC 423-Om Prakash Yadav v Niranjan Kumar Upadhyay and Others, 2024 SCC OnLine SC 3726—Impugned judgment does not suffer from any illegality-No merit in these petitions-Petitions dismissed.Held; (Paras- 6,10,12,19,20,23,28,29,32)
Result: Petitions dismissed
Code of Criminal Procedure, 1973—Sec. 378(3), 313 —Appeal in case of acquittal— Power to examine the accused-Section 364,341,324,506,34, 339,376 IPC, 1860- Kidnapping or abducting in order to murder—Punishment for wrongful restraint—Voluntarily causing hurt by dangerous weapons or means.- Punishment for criminal intimidation-Acts done by several persons in furtherance of common intention-Wrongful restrain-Rap define-Radha Mohan Singh @ Lal Saheb & Ors. vs. State of U.P. (2006 IAD (SC) 417)-Appeal disposed.
Held: (Paras- 7,10,12,18,19,24,39,5,49, 56,62,78,82,85)
Result: Appeal disposed.
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