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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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Supreme Court Allows Appeal in Property Dispute — High Court Erred in Reversing First Appellate Court's Refusal of Possession Without Framing Substantial Question of Law. Second Appeal Under Section 100 CPC Cannot Be Entertained Without Formulating a Substantial Question of Law.

The case involves a property dispute between Nazir Mohamed (appellant) and J. Kamala (respondent) over a building and premises in Aduthurai, Tamil Nad...

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Supreme Court Dismisses Appeals in Company Law Dispute Over Maintainability of Oppression and Mismanagement Petition. Nomination Under Section 72 of Companies Act, 2013 Vests Rights in Nominee, Excluding Legal Heirs from Claiming Shares for Petition Maintainability Under Sections 241 and 242.

The dispute arose from a family tussle following the death of Mr. Abhey Kumar Oswal, who held significant shares in Oswal Agro Mills Ltd. and Oswal Gr...

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Supreme Court Dismisses Appeals of Candidates Seeking Appointment from Expired Ranked List. No Right to Appointment Arises After Ranked List Expiry, Even for Vacancies Reported Later.

The Supreme Court dismissed a batch of civil appeals filed by candidates empanelled in the first Ranked List (RLI) dated 11.9.2013 for the post of Sub...

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Supreme Court Upholds Default Bail Under Section 167(2) CrPC Despite Subsequent Filing of Chargesheet. Indefeasible Right Accrues on Expiry of Statutory Period and Filing of Bail Application Before Chargesheet.

The appellant, M. Ravindran, was arrested and remanded to judicial custody on 04.08.2018 for offences under the NDPS Act. Under Section 36A(4) of the ...

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Supreme Court Dismisses First Wife's Appeal for Family Pension Due to Settlement Deed and Nomination in Favor of Second Wife. Family Pension Entitlement Under Sikkim Services (Pension) Rules, 1990 Is Conditional on Nomination, Not Automatic for Multiple Wives.

The appellants, the first wife and her two children of the deceased Ram Chandra Nirola, challenged the denial of a succession certificate and family p...

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Supreme Court Allows Appeal in Land Acquisition Dispute Due to Failure to Follow Statutory Procedure and Prove Compensation Payment. State Cannot Retain Land Without Valid Acquisition Under Sikkim Land (Requisition and Acquisition) Act, 1977.

The case involves a dispute over 7.07 acres of land in East Sikkim that was allegedly acquired by the Agriculture Department of the Government of Sikk...

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Supreme Court Reduces Disqualification Period for Delayed Submission of Election Expenses Under Maharashtra Village Panchayats Act — Proportionality of Penalty Considered

The Supreme Court considered appeals against disqualification of elected members of Gram Panchayats under Section 14B of the Maharashtra Village Panch...