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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Grants Interim Protection to Journalist in Multiple FIR Case Based on News Broadcasts. Court Transfers One FIR for Investigation, Stays Other Proceedings, and Emphasizes Balance Between Freedom of Speech and Criminal Process Under Article 19(1)(a) and Article 32 of the Constitution.

The dispute arose from two news broadcasts by the petitioner, a journalist and editor-in-chief of Republic TV and R Bharat, on 16 April 2020 and 21 Ap...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Supreme Court Allows State Appeal, Holds Trustee of Deemed University as Public Servant Under PC Act. Interpretation of 'University' in Section 2(c)(xi) of Prevention of Corruption Act, 1988 includes Deemed Universities.

The Supreme Court allowed the appeal filed by the State of Gujarat against the judgment of the Gujarat High Court which had discharged the respondent,...

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Supreme Court Upholds Consumer Forum's Order in Favor of Construction Worker in Welfare Scheme Dispute. Token Contribution Under BOCW Act Constitutes Consideration, Making Worker a 'Consumer' Under Consumer Protection Act, 1986.

The Supreme Court of India adjudicated an appeal concerning whether a construction worker registered under the Building and Other Construction Workers...

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Supreme Court Allows Union of India's Appeal in Deputation Allowance Dispute for NDRF Personnel. The Court held that personnel of Central Para Military Forces sent to NDRF were not on deputation and are entitled to deputation allowance only from 14.01.2013, not from the date of joining.

The case involves a dispute over deputation allowance for personnel of the Central Industrial Security Force (CISF) who were sent to the National Disa...