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Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA. Deduction Under Section 80-IA of Income Tax Act, 1961 is Allowed Against Gross Total Income, Not Restricted to Business Income Only, Based on Interpretation of Sections 80AB and 80-IA(5).

28 Apr 2021

The dispute arose from the assessment year 2002-03 involving the Commissioner of Income Tax as appellant and M/s. Reliance Energy Ltd. as respondent. ...

Supreme Court

Supreme Court Upholds Conviction of Accused in SC & ST Act and IPC Rape Case Involving Blind Scheduled Caste Victim. The Court affirmed that the offence under Section 3(2)(v) of the Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 was committed 'on the ground' of caste due to the victim's vulnerability from blindness and Scheduled Caste status, and the rape under Section 376(1) of the Indian Penal Code, 1860 was proven beyond reasonable doubt.

27 Apr 2021

The appeal arose from a judgment of the High Court of Andhra Pradesh dated 3 August 2019, which affirmed the conviction of the appellant for offences ...

Supreme Court

Supreme Court Allows Appeal in GST Provisional Attachment Case, Reversing High Court's Dismissal on Maintainability Grounds. The High Court Erred in Dismissing Writ Petition Solely Due to Alternative Remedy Under Section 107 of the Himachal Pradesh Goods and Services Tax Act, 2017, Without Examining Merits of Provisional Attachment Orders Under Section 83.

20 Apr 2021

The appeal arose from a judgment dated 1 January 2021 by the High Court of Himachal Pradesh, which dismissed a writ petition under Article 226 of the ...

Supreme Court

Supreme Court Issues Guidelines in Suo Motu Proceeding to Standardize Criminal Trial Practices. The Court directed uniform rules for documentation and evidence presentation, and modified draft rules to ensure disclosure of exculpatory materials to accused under Sections 207/208 of the Code of Criminal Procedure, 1973.

20 Apr 2021

The Supreme Court of India initiated a suo motu writ proceeding under Article 32 of the Constitution to address widespread inadequacies and deficienci...

Supreme Court

Supreme Court Activates Dormant Constitutional Provision for Appointment of Ad Hoc Judges to Address High Court Backlog. The Court held that Article 224A of the Constitution of India can be utilized to appoint retired High Court judges as ad hoc judges to tackle over 57 lakh pending cases and 40% vacancies, emphasizing dynamic interpretation and consent requirements.

20 Apr 2021

The Supreme Court of India, in a public interest litigation filed by Lok Prahari, addressed the critical issue of backlog in High Courts, with over 57...

Supreme Court

Supreme Court Examines Delay in Cases Under Section 138 of Negotiable Instruments Act, 1881 and Directs Measures for Expedited Trials. The Court addressed procedural issues including mechanical conversion of summary trials to summons trials and mandatory inquiry under Section 202 of Code of Criminal Procedure, 1973, forming a committee to recommend solutions for backlog reduction.

16 Apr 2021

The Supreme Court of India, in a suo motu writ petition, addressed the significant backlog and delays in the disposal of cases filed under Section 138...

Supreme Court

Supreme Court Grants Bail to Accused in Unlawful Activities (Prevention) Act Case Due to Lack of Prima Facie Evidence for Terror Funding. Payment of Extortion Money Under Duress for Business Operations Does Not Constitute Terror Funding Under Section 17 of Unlawful Activities (Prevention) Act, 1967.

9 Apr 2021

The dispute arose from a criminal appeal concerning bail denial to an accused charged with multiple offences, including under the Unlawful Activities ...

Supreme Court

Supreme Court Allows Appeal in Arbitration Petition Under Section 11 of Arbitration and Conciliation Act, 1996 - Family MoU Binding on Shareholders. The court held that a family Memorandum of Understanding containing an arbitration clause constitutes a valid arbitration agreement, enforceable under Section 11 of the Arbitration and Conciliation Act, 1996, and binding on heirs and successors.

6 Apr 2021

The appeal arose from the dismissal of a petition under Section 11 of the Arbitration and Conciliation Act, 1996, filed before the High Court of Delhi...

Supreme Court

Supreme Court Dismisses Appeal in Wakf Property Tenancy Dispute, Upholding High Court's Eviction Order. The Court affirmed that tenancy rights in joint Hindu family property cannot be surrendered by the Karta without consent of coparceners, making subsequent lease to appellant illegal under Hindu law principles.

5 Apr 2021

The dispute arose from a tenancy in premises owned by the Bihar State Sunni Wakf Board. The plaintiff filed a suit for declaration as a tenant, claimi...

Supreme Court

Supreme Court Upholds NCLT Order Dismissing Insolvency Petition and Directs Arbitration in Share Conversion Dispute - Dispute over conversion formula for preference shares under share subscription agreements held arbitrable, with no default established under Section 7 of Insolvency and Bankruptcy Code, 2016, due to ongoing negotiations and arbitration clause enforcement.

26 Mar 2021

The dispute originated from share subscription and shareholders' agreements dated 2007-2008 and supplemental agreements dated 2013-2017, where Kotak I...

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