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Supreme Court Allows Appeal in Gift Tax Case — Clarifies Allotment of Shares Does Not Constitute Gift. Citing the distinction between allotment and transfer, the court ruled that the company was not liable for gift tax under the Gift-tax Act, 1958....

The Supreme Court addressed a civil appeal concerning the applicability of gift tax on the allotment of rights shares and issuance of bonus shares by Khoday Distilleries Ltd. The appeal arose from a j...

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Supreme Court Acquits Accused in Multiple Murder Cases Due to Insufficient Evidence. The prosecution failed to prove its case beyond reasonable doubt, leading to the restoration of acquittals by the trial court....

The case involved multiple criminal appeals arising from a common judgment of conviction by the High Court, which reversed earlier acquittals by the trial court. The appellants, including Asif Mamu an...

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Supreme Court Allows Appellant in Murder Case to Reduce Conviction to Culpable Homicide. Incident Arising from Sudden Quarrel Justified Application of Exception 4 of Section 300 IPC....

The case involved an appeal against the conviction of the appellant for murder under Section 302 of the Indian Penal Code, 1860. The appellant was sentenced to life imprisonment and a fine by the Prin...

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Supreme Court Allows Appeal in Tax Assessment Case — Clarifies Taxable Income Definition. The court found that the High Court erred in treating student fees as taxable income without proper assessment....

The case involved a challenge to a tax demand made by the Tax Assessing Officer of the Zila Panchayat against a school for the assessment years 1998-1999, 1999-2000, and 2000-2001. The appellant, Vive...

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Supreme Court Allows Appeal in Monopolies and Restrictive Trade Practices Case — Agent Not Liable for Principal's Acts. The court held that an agent cannot be held liable for the acts of a disclosed principal unless there is a contract to the contrary, which was not present in this case....

The case involved an appeal against the order of the Monopolies Restrictive Trade Practices Commission, which dismissed the application filed by the appellant, Prem Nath Motors Ltd. The background of ...

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Supreme Court Sets Aside High Court Judgment on Insurance Liability in Accident Case Due to Misinterpretation of Policy Coverage. Insurer Not Liable for Death of Gratuitous Passenger Under Act Policy as per Motor Vehicles Act, 1988, Section 147....

The case involved a civil appeal concerning the liability of an insurance company following a vehicular accident that resulted in the death of a pillion rider, Ramulu. The accident occurred on 8.10.19...

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Supreme Court Allows Appeals in Land Acquisition Dispute — High Court's Order Set Aside. The High Court's reliance on oral statements without proper evidence led to a flawed decision regarding land ownership and acquisition under the Land Acquisition Act, 1894....

The dispute arose from a writ petition filed by the first respondent claiming ownership of land allegedly used by the appellant without acquisition or compensation. The first respondent, a trustee of ...

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Supreme Court Upholds Death Sentence for Rape and Murder of Minor — Grave Crime Demands Maximum Punishment. Culpability Established Through Circumstantial Evidence and Last Seen Theory....

The case involved the appellant, who was convicted for the rape and murder of a nine-year-old girl. The trial court sentenced him to death for murder under Section 302 and ten years of rigorous impris...

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Supreme Court Convicts Respondent in IPC Case After High Court Acquittal — Original Charges Upheld. The High Court's reasoning was found to be perverse, leading to reinstatement of conviction under Section 394 IPC....

The case involved an appeal by the State of U.P. against the acquittal of the respondent, Ilyas, by the Allahabad High Court. The trial court had convicted Ilyas and another individual, Multan, under ...

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Supreme Court Modifies Conviction in IPC Case — Alters Charge from Murder to Culpable Homicide. The court found that the assaults were made in the course of a sudden quarrel, leading to the application of Exception 4 to Section 300 IPC....

The case involved an appeal against the conviction of the appellants for murder under the Indian Penal Code, 1860. The appellants were convicted for offences under Sections 148, 302 read with Section ...