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Supreme Court Clarifies Legal Insanity Defence Under Section 84 IPC and Burden of Proof Under Section 105 Evidence Act. The court held that insanity must be legal, not medical, to exempt from criminal liability, with the accused bearing the burden of proof on a preponderance of probabilities standard.

The judgment involved an appeal where the appellant raised the plea of insanity under Section 84 of the Indian Penal Code, 1860, seeking reversal of a...

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Supreme Court Allows Appeals in SARFAESI Auction Case, Reinstating DRT Order and Sale. High Court's Writ Jurisdiction Improper When Statutory Remedy Available; Auction Deposit Complied with Rules and Property Not Exempt as Agricultural Land Under Section 31(i) SARFAESI Act.

The dispute arose from securitisation proceedings initiated by Indian Bank against M/s. Raus Constructions Private Ltd. after loan default. The bank c...

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Supreme Court Dismisses Convicts' Appeals on Premature Release Under Goa Prisons Rules, 2006 Due to Parole Period Exclusion. Period of Parole Counted as Remission Under Rule 335 and Excluded from Actual Imprisonment for Calculating 14-Year Requirement for Premature Release.

The dispute arose from convicts undergoing life imprisonment who applied for premature release under the Goa Prisons Rules, 2006, claiming they had co...

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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...