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Bombay High Court – Income Tax – Remission of Matter to Dispute Resolution Panel (DRP) – Costs Imposed on Petitioner. Failure to inform the Assessing Officer of pending objections before the Dispute Resolution Panel led to the setting aside of the assessment order with costs imposed....

The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence would not set a precedent for future cases without...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored....

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within this definition. b. Premises employing more than ...

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Supreme Court Rules on Custody of US Citizen with Intellectual Disability: Repatriation to US Deemed in Best Interest. Court Emphasizes Best Interests of Child Over Parental Disputes, Upholds Guardianship Order...

Best Interests of the Child: The Court emphasized that the welfare and best interests of the child are paramount in custody disputes, especially when the child has intellectual disabilities. (Para 24...

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Supreme Court of India Cancels Bail of Two Accused in Dowry Death Case. Apex Court Emphasizes the Need for Stricter Judicial Scrutiny in Cases Involving Alleged Dowry Deaths — Calls for Expeditious Trial...

The Court underscored the need for heightened judicial vigilance in cases of dowry deaths and the importance of considering the broader societal impact when granting bail in such matters. The judgment...

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Supreme Court Quashed Criminal Proceedings Citing Consensual Relationship — No Element of Deceit or Misconception of Fact...

Long-Standing Consensual Relationship Cannot Be Construed as Rape Based on Alleged False Promise of Marriage — Prosecution Held as Gross Abuse of Law Consensual physical relations over a prolon...

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Ex-Parte Decree – Condonation of Delay – Equitable Jurisdiction – Reinstatement of Trial Court’s Order...

The Supreme Court allowed the appeal and set aside the High Court’s order, thereby restoring the Trial Court’s decision rejecting the application for condonation of delay. The Court held ...

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Supreme Court Acquitted Appellant Due to Lack of Conclusive Evidence Regarding Handwriting on Postal Cover — Convictions Set Aside. Insufficient Proof of Disputed Document — Prosecution’s Failure to Exhibit Primary Evidence Led to Acquittal ...

Failure to produce the original postal cover as primary evidence rendered the expert report inadmissible — Prosecution’s inability to prove the existence of the disputed document resulted ...

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Landmark Judgment Reinforces Equality and Reasonable Accommodation for Persons with Disabilities in Judicial Appointments...

Supreme Court Upholds Rights of Visually Impaired Candidates in Judicial Services, Strikes Down Discriminatory Rules Reasonable Accommodation: The principle of reasonable accommodation, as enshrined...

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Partition and Separate Possession Dispute: Ancestral vs. Self-Acquired Property – High Court Upholds Joint Family Property Status...

High Court Clarifies Partition Rights in Joint Family Property, Rejects Prior Partition Claims Presumption of Joint Family Property: The Court held that in the absence of evidence of partition by met...

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Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002...

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fell under clause (x) of the Explanation to Section...