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Supreme Court Allows Appeals and Remands Tax Settlement Case to Settlement Commission for Fresh Determination on Waiver of Interest. High Court's Modification of Settlement Commission Order Set Aside for Lack of Jurisdiction.

The appeals arose from a dispute between Kakadia Builders Pvt. Ltd. and its promoter director (appellants/assessees) and the Income Tax Officer and Re...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Quashes Summoning of Appellants Under Section 319 CrPC in Dowry Death Case — Dying Declaration Only Named One Accused, General Allegations Insufficient. No Prima Facie Case for Section 302 IPC or Dowry Offences Against Appellants.

The Supreme Court allowed the appeals against the order of the High Court of Judicature at Allahabad which had affirmed the trial court's order summon...

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Supreme Court Upholds Acquittal in TADA Case Due to Invalid Sanction — Prior Sanction Under Section 20A(2) TADA Must Show Application of Mind. The Designated Court's finding of non-application of mind in sanction order was upheld, and the prosecution could not proceed under TADA.

The State of Gujarat appealed against the acquittal of three respondents by the Designated Judge, Jamnagar, in Special TADA Case Nos.3/1994, 3/1997, a...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Supreme Court Allows Appeals in Urban Land Ceiling Case — Upholds Vesting of Land in State and Rejects Ownership Claim. The Court held that the plaintiffs failed to prove their title and that the suit was barred by res judicata and limitation.

The case involves a dispute over land bearing No.73, Canal Circular Road, Calcutta, which was part of a larger parcel of land. The plaintiffs, claimin...

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Supreme Court Upholds Death Sentence for Rape and Murder of Minor Girl in POCSO Case. Conviction under Sections 302, 376(2)(f), 377, 363, 364, 367, 201 IPC and POCSO Act affirmed based on DNA evidence and circumstantial evidence.

The case pertains to the kidnapping, rape, unnatural sex, and murder of a 5-year-old girl by her neighbor, the appellant Dattatraya @ Datta Ambo Rokad...