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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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Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...

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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...

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Bombay High Court Quashes Order Condoning Delay of Over 9 Years in Seeking Recall of Withdrawal of Suit

High Court Observed – Application for Condonation of Delay Lacked Bona Fide and Sufficiency of Cause (Para 25) The High Court quashed and set aside...

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Supreme Court Addresses Misconduct by Advocates-on-Record and Senior Advocates; Calls for Reforms in Senior Advocate Designation Process

Court Emphasizes Ethical Standards, Accountability, and the Need for Robust Guidelines to Uphold Integrity in the Legal Profession The court recalle...

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Supreme Court Upholds Demand Notices for Recovery of Rebate on Electricity Tariff. Promissory Estoppel Yields to Public Interest – Rebate Withdrawal Validated

The Supreme Court dismissed the appeals, holding that: The appellants were not entitled to the rebate under the notification dated 30.09.1991, as the...

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Supreme Court Holds HUDCO in Breach of Contractual Obligations, Orders Refund of Forfeited Amount to Tomorrowland Limited. Forum Shopping and Unclean Hands Doctrine Bar Interest on Refund – Appeal Partly Allowed

The Supreme Court partly allowed the appeal, holding that HUDCO was in breach of its contractual obligations and ordered a refund of the principal amo...