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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Quashes Charges Under SC/ST Act for Lack of Caste-Based Insult and Public View Requirement. Allegations of Land Dispute Do Not Attract Section 3(1)(r) of SC/ST Act as Insult Not on Account of Caste and Incident Occurred Inside Building Not in Public View.

The appellant, Hitesh Verma, challenged the order of the High Court of Uttarakhand dismissing his petition under Section 482 of the Code of Criminal P...

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Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that AGR dues are final and no fresh disputes can be raised, and directed examination of whether insolvency proceedings under IBC are a subterfuge.

The Supreme Court was hearing applications in the ongoing AGR dues matter, where the Union of India sought extension of time for payment. The Court ha...

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Supreme Court Dismisses Advocate's Petition Alleging Registry Discrimination in Listing Cases. Petition Under Article 32 Found Unmaintainable Due to Careless Conduct and Lack of Evidence, with Court Upholding Registry's Functioning During COVID-19 Pandemic.

The petitioner, an advocate practicing in the Supreme Court, filed a writ petition under Article 32 of the Constitution of India against officers of t...