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Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

Supreme Court

Supreme Court Reverses High Court's Decision in Property Title Dispute Due to Lack of Evidence on Power of Attorney. Concurrent Findings of Lower Courts Restored as Plaintiffs Failed to Prove Title and Compliance with Registration Act for Foreign-Executed Document.

13 Jan 2023

The dispute originated from a civil suit filed by the original plaintiffs seeking declaration of title and recovery of possession over a property, all...

Supreme Court

Supreme Court Allows Complainant in Insurance Claim Dispute by Reinstating State Commission Award - Reinstatement Value Payable Over Depreciated Value Under Fire Insurance Policy. Interpretation of Clause 9 of Section 2 of Standard Fire and Special Perils Policy Requires Payment of Reinstatement Value When Insurance Company Unable to Reinstate, as Assessed by Surveyor, Resolving Ambiguity in Favor of Insured.

13 Jan 2023

The dispute arose from a fire insurance claim under a Standard Fire and Special Perils Policy obtained by the complainant, with a sum insured initiall...

Supreme Court

Supreme Court Allows Government Appeal in Land Acquisition Case Due to Lack of Locus Standi. High Court's declaration of acquisition lapse under Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is set aside as subsequent purchasers cannot challenge acquisition proceedings.

13 Jan 2023

The Supreme Court of India heard an appeal by the Government of NCT of Delhi against a judgment and order dated 17.07.2017 passed by the High Court of...

Supreme Court

Supreme Court Upholds State in Irrigation Restoration Charges Dispute Due to Estoppel and Contractual Obligation. The court held that a party who signs a contract and issues an undertaking accepting a consideration is estopped from later challenging it, based on principles of estoppel under the Indian Contract Act, 1872.

13 Jan 2023

The dispute arose between the State of Maharashtra and a power company over the levy of irrigation restoration charges for diverting water from agricu...

Supreme Court

Supreme Court Allows State's Appeal in Land Acquisition Case Due to Lack of Locus Standi of Subsequent Purchasers. Acquisition Does Not Lapse Under Section 24(2) of RFCTLARR Act, 2013 as Subsequent Purchasers Cannot Claim Compensation or Challenge Proceedings After Section 4 Notification.

13 Jan 2023

The dispute arose from a land acquisition case where the State of Haryana appealed against a High Court judgment that declared the acquisition lapsed ...

Supreme Court

Supreme Court Considers Validity of Special Road Tax Provisions in Himachal Pradesh Motor Vehicles Taxation Act on Reference to Larger Bench. The Court Examines Whether Levy Under Section 3-A(3) Constitutes a Tax or Penalty and Falls Within State Legislative Competence Under Entries 56 and 57 of List II of the Seventh Schedule.

13 Jan 2023

The dispute arose from a challenge by public transport operators to the constitutional validity of certain provisions of the Himachal Pradesh Motor Ve...

Supreme Court

Supreme Court Partially Allows State Appeal in Death Penalty Commutation Case While Setting Aside High Court's Improper Observations. High Court's Comments Questioning Supreme Court Proceedings and Investigation Were Unwarranted and Against Judicial Discipline Under Principles of Judicial Propriety, While Commutation to Life Imprisonment After Considering Aggravating and Mitigating Factors Under Section 302 IPC Was Upheld.

13 Jan 2023

The State appealed against the High Court's judgment commuting a death sentence to life imprisonment and making certain observations about the investi...

Supreme Court

Supreme Court Acquits Accused in Murder Case Due to Insufficient Circumstantial Evidence and Procedural Lapses. Conviction Overturned as Prosecution Failed to Establish Complete Chain of Circumstances and Comply with Section 27 of the Indian Evidence Act, 1872 in Recovery of Deceased's Body.

12 Jan 2023

The appeal arose from a murder case where the appellant, Boby (accused No. 3), was convicted by the trial court and High Court for offences including ...

Supreme Court

Supreme Court Upholds Conviction of Accused in Murder Case Based on Dying Declaration and Corroborative Evidence. The court affirmed the life imprisonment under sections 302, 148, and 149 of the Jammu and Kashmir State Ranbir Penal Code, 1932, finding the dying declaration reliable and the right of private defence not applicable due to the nature of injuries.

12 Jan 2023

The appeal challenged the judgment and order dated 5th June 2009 by the Division Bench of the High Court of Jammu and Kashmir at Jammu, which dismisse...

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