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Supreme Court Dismisses Appeals as Infructuous Following Constitution Bench Ruling. Appeals rendered unnecessary due to a similar question being resolved by the Constitution Bench, leading to dismissal....

The case involved multiple civil appeals filed by the Union of India and others against K. Gurudasan and others. During the pendency of these appeals, the Supreme Court noted that a similar question h...

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Supreme Court Dismisses Appeal in Central Excise Duty Case Due to Lack of Deliberate Mis-declaration. Extended Limitation Period Not Applicable as Processors Not Required to Verify Manufacturer Declarations Under Section 11A of Central Excise Act, 1944....

The dispute arose between the Commissioner of Central Excise, Mumbai and Lajya Dyeing & Bleaching Works, a job worker engaged in processing fabrics under the Central Excise Tariff Act, 1985. The asses...

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Supreme Court Allows Assessee in Income Tax Appeal Due to Clarification on Deductions. Court Clarifies that Section 40(b) Operates as a Limitation on Deductions Under Sections 30 to 38 of the Income Tax Act, 1961....

The case involved a series of civil appeals filed by the assessee against judgments of the Punjab and Haryana High Court, which upheld the disallowance of interest claimed under Section 36(1)(iii) of ...

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Supreme Court Remits Partition Suit for Fresh Consideration of Will Due to Non-Production of Original Document. Court Emphasizes Need for Proper Examination of Testamentary Evidence in Succession Matters....

The dispute arose from a partition suit concerning the estate of N. Saya Goud, who executed a Will on 02.01.1956. The appellants, unsuccessful defendants in the trial court and High Court, contested t...

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Supreme Court Dismisses Appeal in Murder Case Due to Credible Child Witness Testimony. Conviction Upheld Based on Reliable Evidence and Circumstantial Links Under IPC Sections 302 and 201....

The case involved an appeal against the conviction of the appellants for the murder of Baban Misal, with the incident occurring between July 9 and July 10, 1998. The appellants, including the deceased...

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Supreme Court Allows Assessee in Income Tax Deduction Case Clarifying Legal Position on Deductions. Court held that Section 40(b) operates as a limitation to deductions under Sections 30 to 38 of the Income Tax Act, 1961....

The case involved a series of civil appeals filed by the assessee against judgments of the Punjab and Haryana High Court regarding disallowance of interest claimed under Section 36(1)(iii) of the Inco...

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Supreme Court Remits Partition Suit for Fresh Consideration of Will Due to Incomplete Evidence. Original Will Not Produced, Necessitating Re-examination of Claims Under Indian Succession Act, 1925....

The dispute arose from a partition suit concerning the estate of N. Saya Goud, who executed a Will on 02.01.1956, bequeathing his properties to his wife and daughter-in-law. After his death, various f...

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Supreme Court Dismisses Appeal in Murder Conviction Case Due to Credible Child Witness Testimony. Conviction upheld as child witness was found competent and reliable under Section 118 of the Indian Evidence Act, 1872....

The case involved an appeal against the conviction of the appellants for the murder of Baban Misal, with allegations that they buried the body in agricultural land. The prosecution claimed that the de...

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Supreme Court Dismisses Appeal for Specific Performance in Property Dispute — Agreement Found Not Genuine. The court upheld the High Court's finding that the agreement was not valid due to doubts about its authenticity and execution....

The dispute arose from a suit for specific performance filed by the plaintiff regarding an agreement to sell property. The plaintiff alleged that the first defendant agreed to sell the property for Rs...

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Supreme Court Upholds Seniority Determination for Civil Service Officers — Clarifies Rules on Direct Recruits and Promotees. The court emphasized that seniority must be determined based on continuous officiation as per the Armed Forces Headquarters Civil Service Rules, 1968....

The dispute arose regarding the determination of seniority between Direct Recruits (DRs) and Departmental Promotees (DPs) in the Armed Forces Headquarters Civil Services. The AFHQ/ISOs SOs (DP) Associ...