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Income Tax Act, 1961 — Section 260A — Bombay High Court Dismissed Appeals by Refrigerated Distributors Pvt Ltd Challenging Additions on Bogus Purchases — No Substantial Question of Law Involved

Assessment Years 2007-08 to 2012-13 — Appellant Assessee Failed to Prove Purchases — Tribunal’s Reduction of Addition from 25% to 10% of Gross P...

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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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Dishonour of Cheques — Security Deposit — Refund Conditional Upon Vacant Possession — Conviction Under Section 138 of the Negotiable Instruments Act, 1881 Set Aside

The refund of security deposit was contingent on the respondent handing over vacant possession of the flat. The appellant was entitled to deduct unpa...

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Supreme Court Rules on Custody of US Citizen with Intellectual Disability: Repatriation to US Deemed in Best Interest. Court Emphasizes Best Interests of Child Over Parental Disputes, Upholds Guardianship Order

Best Interests of the Child: The Court emphasized that the welfare and best interests of the child are paramount in custody disputes, especially when...

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Supreme Court Acquitted Appellant Due to Lack of Conclusive Evidence Regarding Handwriting on Postal Cover — Convictions Set Aside. Insufficient Proof of Disputed Document — Prosecution’s Failure to Exhibit Primary Evidence Led to Acquittal

Failure to produce the original postal cover as primary evidence rendered the expert report inadmissible — Prosecution’s inability to prov...

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Ex-Parte Decree – Condonation of Delay – Equitable Jurisdiction – Reinstatement of Trial Court’s Order

The Supreme Court allowed the appeal and set aside the High Court’s order, thereby restoring the Trial Court’s decision rejecting the appl...

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Supreme Court of India Cancels Bail of Two Accused in Dowry Death Case. Apex Court Emphasizes the Need for Stricter Judicial Scrutiny in Cases Involving Alleged Dowry Deaths — Calls for Expeditious Trial

The Court underscored the need for heightened judicial vigilance in cases of dowry deaths and the importance of considering the broader societal impac...

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Supreme Court Modifies High Court’s Order on Compensation, Affirms Full Liability on Bus Driver. Rash and Negligent Driving of the Offending Vehicle Held Sole Cause of Accident – Tribunal’s View Restored

High Court’s assessment of contributory negligence at 25% on the deceased was set aside. Tribunal’s finding of 100% negligence on the part of the...

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Supreme Court Refused Quashing of FIR but Granted Anticipatory Bail to the Appellant – Allegations of Misuse of Official Position and Criminal Breach of Trust under Indian Penal Code, 1860 (IPC)

The Court emphasized the need for thorough investigation into the allegations of misuse of powers under the Bombay Land Revenue Code, 1879 – Appella...