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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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Supreme Court Partly Allows Appeal in Specific Performance Suit – High Court’s Order Setting Aside Ex-Parte Decree Without Proper Jurisdiction Held Unsustainable

Revisional Jurisdiction – Delay Condonation – Restoration of Suit – Independent Legal Remedies The Court held that the remedies of condoning th...

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Supreme Court Sets Aside High Court’s Order of Compensation for Alleged Wrongful Confinement

Compensation for Alleged Wrongful Detention — Scope of High Court’s Jurisdiction Under Section 439 of the Code of Criminal Procedure, 1973 (CrPC) ...

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Retrospective Effect of Unconstitutional Provisions – Arbitral Tribunal Directed to Reconsider Solatium – Judicial Discretion Under Section 34(4) of Arbitration and Conciliation Act, 1996 Upheld

National Highways Act, 1956 – Section 3(J) Declared Unconstitutional – Arbitral Award Remitted for Solatium Consideration – Writ Petition Dismis...

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Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...

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Supreme Court of India Grants Pensionary Benefits to Appellant After 25-Year-Long Litigation. Court Condemns Failure of Departmental Inquiry and Upholds Employee’s Right to Pension

Constitution of India, 1950 (COI) — Article 226 — High Court's Power of Judicial Review — High Court’s dismissal of writ petition and review a...

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Jurisdictional Overreach by ITAT – Income Classification Dispute – Real Income Theory – Remand for Limited Adjudication

ITAT’s Jurisdiction Under Section 254(2) of the Income Tax Act, 1961 – Set Aside for Exceeding Mandate – Remanded for Limited Adjudication The ...

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Executing Court failed to exercise jurisdiction under Section 51 of the Code of Civil Procedure, 1908 – High Court quashed the impugned order and remanded the matter for proper execution of the decree.

The Executing Court has a duty to exercise jurisdiction under Section 51 CPC to determine all questions relating to decree execution, including the id...

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Executing Court failed to exercise jurisdiction under Section 51 of the Code of Civil Procedure, 1908 – High Court quashed the impugned order and remanded the matter for proper execution of the decree.

The Executing Court has a duty to exercise jurisdiction under Section 51 CPC to determine all questions relating to decree execution, including the id...

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Bombay High Court Set Aside the Debt Recovery Appellate Tribunal’s (DRAT) Order — Directs DRAT to Decide Appeals on Merits. Revisiting the Scope of Appellate Authority and Jurisdiction — Emphasis on Avoiding Routine Remands — Upholding Judicial Efficiency and Finality of Decisions

The DRAT, as an appellate authority, has the duty to decide all issues based on the material available on record. Routine and unjustified remands del...