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Supreme Court Dismisses Department's Appeal in Permanent Establishment Tax Dispute Under India-Korea DTAA. Court Upholds ITAT's Finding of Permanent Establishment but Remands Profit Attribution for Fresh Assessment Due to Insufficient Material.

The dispute arose from the taxability of income attributable to a permanent establishment set up in India by Samsung Heavy Industries Co. Ltd., a Sout...

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Supreme Court Acquits Accused in Murder Case Based on Weak Circumstantial Evidence — Last Seen Theory Found Unreliable and Uncorroborated. Conviction Set Aside as Chain of Circumstances Incomplete, Benefit of Doubt Given to Accused.

The Supreme Court allowed the appeal of Sunita, who was convicted for the murder of Sushila. The case was based entirely on circumstantial evidence, p...

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Supreme Court Acquits Accused in Dowry Death Case Due to Unreliable Witnesses and Contradictions. Presumption Under Section 113B of Evidence Act Not Triggered as Prosecution Failed to Prove 'Soon Before' Cruelty.

The case pertains to the death of Ishwari Devi, who died by burning herself on 05.06.1991, within 1.5 years of her marriage. The appellants, her husba...

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Supreme Court Dismisses Appeals of Police Constables Challenging Promotion Selection Process. Earlier Orders Barred Any Further Grievances in the Same Selection.

The case involves appeals by Lance Nayak Raj Bahadur and others, who are Scheduled Caste constables/head constables in the Uttar Pradesh Police, chall...

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Supreme Court Allows Appeal in Partition Suit, Restores Concurrent Findings of Courts Below. High Court Exceeded Jurisdiction Under Section 100 CPC by Reappreciating Evidence on Legal Necessity and Antecedent Debt.

The present appeal arises from a partition suit filed by the original plaintiff, Rengan Ambalam, seeking a 1/3rd share in joint family properties, par...

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Supreme Court Remands FEMA Case to High Court for Fresh Consideration Due to Failure to Examine Material Evidence. High Court's Assumption That No Evidence Was Filed Was Contrary to Record, Requiring Remand Under Section 8 and Section 42 of FEMA, 1999.

The Supreme Court dealt with appeals arising from a High Court judgment that had allowed appeals by the Union of India and dismissed a writ petition b...