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Supreme Court Dismisses Special Leave Petition Regarding Land Use Charges. The court found that the provisions of Section 173-A of the Rajasthan Municipal Act, 1959 did not apply as the property was not allotted or sold by the Municipal Corporation or State Government....

The dispute arose from a special leave petition filed by the State of Rajasthan against a decision of the Rajasthan High Court regarding the application of Section 173-A of the Rajasthan Municipal Act...

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Supreme Court Allows Appeal in Specific Performance Case — Remits Matter for Fresh Consideration. The High Court erred in interpreting the agreement and the readiness of the plaintiff to perform his part of the contract....

The dispute arose from a suit for specific performance of a contract concerning the sale of land between the appellant and Respondent No. 1. The appellant was aggrieved by the High Court's dismissal o...

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Supreme Court Sets Aside High Court Order on Attachment Before Judgment Due to Lack of Prima Facie Case. High Court Erroneously Granted Relief Without Sufficient Evidence of Intent to Defeat Potential Decree Under Order 38 Rule 5 of CPC....

The dispute arose from a civil suit filed by the respondent against the appellants for recovery of Rs. 99,200 towards material supplied. The plaintiff sought an order under Order 38 Rule 5 of the Code...

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Supreme Court Allows Assessee in Income Tax Appeal — Clarifies Deduction of Indirect Costs. The court held that the principle of attribution applies to section 80HHC(3)(b) and that indirect costs attributable to export profits must be considered for deduction....

The case involved a batch of civil appeals filed by the assessee, Hero Exports, concerning assessment years 1994-95 to 1997-98. The primary issue was whether the Assessing Officer (A.O.) and the Commi...

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Supreme Court Alters Conviction in IPC Case — Reduces Sentence from Life Imprisonment to Ten Years. The court found that the evidence supported a conviction for culpable homicide not amounting to murder under Section 304 IPC instead of murder under Section 302 IPC....

The case involved an appeal against the conviction of D. Sailu (Accused No. 1) for murder under Section 302 of the Indian Penal Code, 1860 (IPC). The incident occurred on 24.11.1999, following a quarr...

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Supreme Court Dismisses Appeal in Insurance Dispute — Upholds Repudiation of Policy Due to Non-Disclosure. The court affirmed that the insured's failure to disclose a significant medical history constituted grounds for repudiation under Section 45 of the Insurance Act, 1938....

The case involved an appeal concerning the repudiation of an insurance policy by the Life Insurance Corporation of India due to non-disclosure of material facts by the insured. The insured, Chackochan...

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Supreme Court Upholds National Maternity Benefit Scheme Amidst Controversy Over Janani Suraksha Yojana. The court directed the continuation of the NMBS and mandated cash assistance for BPL pregnant women while addressing fund utilization issues....

The case involved a writ petition filed by the People's Union for Civil Liberties against the Union of India concerning the National Maternity Benefit Scheme (NMBS) and the introduction of the Janani ...

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Supreme Court Dismisses Appeal Regarding Property Rights Under Hindu Succession Act — Clarifies Ownership Principles. The court upheld that property possessed by a female Hindu is her absolute property under Section 14(1) of the Hindu Succession Act, 1956....

The case involved a dispute over property rights under the Hindu Succession Act, 1956, specifically concerning the ownership of land allotted to Sundrabai as part of a consent decree. The original sui...

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Supreme Court Upholds Accounting Standard 22 in Taxation Context — Clarifies Relationship Between Accounting and Taxable Income....

The case involved a challenge by M/s. J.K. Industries Ltd. against Accounting Standard 22 (AS 22), which pertains to accounting for taxes on income, particularly regarding deferred taxation. The compa...

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Supreme Court Dismisses State's Appeal Against Anticipatory Bail Order. The court upheld the High Court's anticipatory bail order while clarifying conditions for cooperation with investigations....

The Supreme Court of India addressed two appeals concerning anticipatory bail and contempt of court. The first appeal, filed by the State of Punjab, challenged an order from the Punjab & Haryana High ...