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Supreme Court upheld the summoning of additional accused post-trial conclusion, emphasizing the High Court’s revisional powers and the necessity of fresh trials to ensure justice.

Criminal Procedure Code, 1973 — Section 319 — Summoning of Additional Accused Post-Trial Conclusion Held Valid — Reiteration of Revi...

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Supreme Court Dismisses Transfer Petition in Cheque Dishonour Case, Upholds Jurisdiction Under Section 142 of the Negotiable Instruments Act, 1881

Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...

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Supreme Court Restores Recount of Votes in Gram Pradhan Election Dispute. Upholding the Sanctity of Electoral Process – Recount Ordered for Disputed Polling Booths

(a) Electoral integrity and fairness are paramount to democratic principles (Para 14). (b) Discrepancy in vote count and missing election documents j...

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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

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Arbitration Petition Dismissed: No Binding Amendment to Development Agreement Established. Court Holds No Consensus Ad Idem on Essential Terms of Amendment – Section 37 of the Arbitration and Conciliation Act, 1996 Invoked

Binding Amendment Requires Consensus on Essential Terms: – For a binding amendment to a development agreement, the parties must reach consensus ad...

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Supreme Court Clarified the Scope of Interim Moratorium under Section 96 of the Insolvency and Bankruptcy Code, 2016 – Held That Regulatory Penalties Imposed by the Consumer Protection Act, 1986, Are Not Covered

Invoking Insolvency Proceedings Cannot stay execution of Penalty Orders for Consumer Protection Law Violations – The Apex Court Upheld the NCDRC’s...

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Regularization of Contractual Employees — Interpretation of Initial Constitution under Sports Authority of India (SAI) Executive Cadre (Grade A) Staff Recruitment Rules, 2022 — Rejection of Recall Application

The Court emphasized that once a concession was made by a party’s counsel and recorded by the court, the party could not later challenge the ord...

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Bombay High Court — Section 11 of the Arbitration and Conciliation Act, 1996 — Whether a limited liability partnership (LLP) not being a signatory to the LLP Agreement can still be made a party to arbitration proceedings arising out of the agreement.

a) An LLP, though not a signatory, is inherently connected to the LLP Agreement and its arbitration clause. b) The LLP’s operations and the partners...

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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 fel...