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Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company....

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tribunal's decision that the assessment order for Ass...

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Supreme Court Dismisses Challenge to Prospective Withdrawal of Tax Deduction Benefit Under Section 35AC(7) of Income Tax Act. Charitable Trust Lacks Locus Standi to Challenge Amendment Affecting Donors' Deductions....

The appellant, a charitable trust registered under the Bombay Public Trust Act, 1950, established a heart hospital in Ahmedabad. On 27.09.2014, it applied under Section 35AC of the Income Tax Act, 196...

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Supreme Court Upholds Conviction for Murder Based on Circumstantial Evidence and Recovery of Dead Body Pursuant to Disclosure Statement. Section 106 of Indian Evidence Act, 1872 applied to hold accused liable for facts within their special knowledge....

The appeals arise from a common judgment of the Sikkim High Court maintaining the conviction and sentence of the appellants for the murder of Netai Mohanta. The prosecution case was that the deceased,...

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Supreme Court Upholds Conviction for Abetment of Suicide in Case of Continuous Taunting and Harassment of Unmarried Girl. Accused's Conviction Under Section 306 IPC Read with Section 34 IPC Sustained as Their Conduct Constituted Abetment by Instigation and Intentional Insult....

The case pertains to an appeal by special leave against the judgment of the Punjab and Haryana High Court, which upheld the conviction of the appellants under Section 306 read with Section 34 IPC but ...

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Supreme Court Allows State Bank of India's Appeal Against Direction for Repeated Hearing to Delinquent Employee. The Court held that once a delinquent employee refuses to avail the opportunity of hearing, he cannot be granted another opportunity on the ground of justice....

The case pertains to a disciplinary proceeding against Atindra Nath Bhattacharyya, a Chief Manager of State Bank of India, who was charge-sheeted with 16 charges of irregularities in credit and local ...

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Supreme Court Allows Appeals in Wind Power Tariff Dispute — Commissioning Date Determines Applicable Tariff. Actual Injection of Power into Grid is the Criterion for Commissioning Under Electricity Act, 2003....

The Supreme Court of India heard appeals from the Madhya Pradesh Power Management Company Ltd. and another against a High Court judgment that directed them to enter into a Power Purchase Agreement (PP...

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Supreme Court Allows Appeal in Arbitration Jurisdiction Dispute — Venue Designation as Bhubaneswar Constitutes Exclusive Seat for Supervisory Court. Madras High Court Erred in Assuming Jurisdiction Under Section 11(6) of Arbitration and Conciliation Act, 1996 Despite Parties' Agreement Fixing Bhubaneswar as Venue/Seat....

The appeal arose from a dispute between Aappellant and Respondent concerning a contract for sale of iron ore pellets. The agreement contained an arbitration clause (Clause 18) stating that arbitration...

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Supreme Court Allows Appeal Against High Court's Decision on Teacher Selection Eligibility. The Court found that the Respondent's Certificate Course did not meet the educational standards required for the teaching position under the applicable rules....

The dispute arose from the cancellation of the Respondent No.1's selection for the post of Assistant Teacher in Arabic at Jiaruddintola High School, West Bengal, based on his educational qualification...

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Supreme Court Allows Appeal in Arbitration Case Due to Arbitrator's Failure to Disclose Conflict of Interest. Arbitrator's prior role as counsel for a party in another case raised justifiable doubts about impartiality under Section 12 of the Arbitration and Conciliation Act, 1996....

The case arises from a dispute between Vinod Bhaiyalal Jain and others (appellants) and Wadhwani Parmeshwari Cold Storage Pvt. Ltd. (respondent) regarding damage to stored agricultural goods. The resp...