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Supreme Court Upholds Pre-emptive Purchase Order Under Income Tax Act for Undervalued Property. Appropriate Authority's Valuation Based on Comparable Sales Upheld as Reasonable.

The Supreme Court dismissed appeals by prospective buyers (Krishna Kumar Rawat & Ors.) and partly allowed the appeal by the Union of India against a H...

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Supreme Court Dismisses Appeal in Succession Dispute, Holding Probate Not Required for Will Made in Delhi by Hindu. Section 213 of Indian Succession Act, 1925 does not mandate probate for wills by Hindus outside Bengal, Madras, and Bombay territories.

The present appeal arose from a dispute over the estate of Zorawar Singh, who executed a Will dated June 16, 1985 and a codicil dated October 21, 1995...

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Supreme Court Allows Appeals in Wind Power Tariff Dispute — Commissioning Date Determines Applicable Tariff. Actual Injection of Power into Grid is the Criterion for Commissioning Under Electricity Act, 2003.

The Supreme Court of India heard appeals from the Madhya Pradesh Power Management Company Ltd. and another against a High Court judgment that directed...

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Supreme Court Allows Appeal Against Unconditional Stay of Arbitral Award in Favour of State Government. Order XXVII Rule 8A CPC Does Not Mandate Unconditional Stay; Court Must Impose Conditions Under Section 36(3) of Arbitration and Conciliation Act, 1996.

The case arises from a dispute between PAM Developments Private Ltd. (appellant) and the State of West Bengal (respondent) concerning a tender for roa...

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Supreme Court Upholds Dismissal of CRPF Head Constable for Negligent Handling of Weapon Causing Death of Colleague. Acquittal in Criminal Case Does Not Vitiate Disciplinary Proceeding Based on Preponderance of Probabilities.

The first respondent, Sitaram Mishra, was a Head Constable in the CRPF. On 18 February 1998, while cleaning his loaded 9 MM carbine in the barracks wi...

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Supreme Court Allows Pensioners' Association Appeal in Pension Revision Case — Classification Based on Date of Retirement Held Arbitrary. All Pensioners Form One Class Entitled to Uniform Revised Pension Under Article 14.

The case pertains to a challenge by the All Manipur Pensioners Association against the State of Manipur's office memorandum dated 21.4.1999, which rev...

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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...