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Supreme Court Dismisses Petition Challenging Open Ballot Rule for Rajya Sabha Elections - Upholds Constitutionality of Rule 39-AA of Conduct of Election Rules, 1961 and Proviso to Section 33 of Representation of the People Act, 1951 Based on Proportional Representation and Party Discipline Principles.

The Supreme Court of India, in a judgment delivered by Dr Dhananjaya Y Chandrachud, CJI, dismissed a petition filed under Article 32 of the Constituti...

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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...