Supreme Court

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Supreme Court Upholds Conviction in Food Adulteration Case, Dismissing Appeal on Maintainability and Evidence. The Complaint Filed by Food Inspector on Behalf of Municipal Board Was Held Valid Under Section 20 of the Prevention of Food Adulteration Act, and the Public Analyst's Report Was Deemed Sufficient Basis for Conviction....

The case arose from a prosecution under the Prevention of Food Adulteration Act, 1954 against Dhian Singh, the proprietor of Khalsa Tea Stall in Saharanpur, who was accused of selling adulterated colo...

Supreme Court

Supreme Court Upholds Inclusion of Gifted Fixed Deposit Receipts in Estate of Deceased Under Section 10 of Estate Duty Act, 1953. Donor Retained Control by Renewing Receipts in Joint Names, Thus Not Excluding Herself from Benefit, Rendering Amount Liable to Estate Duty....

Purnabai, the deceased, held three fixed deposit receipts with the State Bank of Bikaner on April 1, 1953. She intended to gift the amounts to her grandson Suryakant, a minor. The receipts were renewe...

Supreme Court

Supreme Court Dismisses Assessee's Appeal: Profit from Share Sales Held as Trading Income, Not Capital Gain. Purchase and Quick Resale of Shares with Borrowed Funds and Debiting Interest as Revenue Expenditure Indicated a Well-Planned Scheme to Earn Profits under the Income Tax Act, 1922....

The assessee firm, Juggilal Kamlapat, Kanpur, was engaged in promoting companies and financing sister concerns of the J.K. Group. During the assessment year 1946-47, it purchased and sold shares of th...

Supreme Court

Supreme Court Dismisses Accused's Appeal in Murder Case Due to Inadmissible Defence Evidence and Strong Eyewitness Testimony. High Court's Conviction Under Section 304 IPC for Causing Death by Shooting Upheld as Entry in Chaukidar's Hath Chitha Not Proved to be Made by Public Servant in Discharge of Duty, Hence Not Admissible Under Section 35 of Indian Evidence Act, 1872....

The case involved a criminal appeal by special leave against a judgment of the Patna High Court convicting the appellant under Section 304 of the Indian Penal Code, 1860. The appellant, Ram Prasad Sha...

Supreme Court

Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision....

The case involved a challenge to the Kerala Luxury Tax on Tobacco (Validation) Act, 1964, enacted after the Supreme Court invalidated earlier rules for levying licence fees on tobacco dealers. The res...

Supreme Court

Supreme Court Holds Detention Illegal Under Jammu and Kashmir Preventive Detention Act, 1964 for Non-communication of Grounds Within Ten Days; Belated Provocation Order Does Not Cure Illegality. In Separate Detention, Endorsement on Order by Jail Superintendent Sufficient to Prove Service Without Separate Affidavit....

The Supreme Court heard a joint writ petition under Article 32 of the Constitution filed by two detenues, Arshad Ahmad and Fazal Hussain, challenging their detention under the Jammu and Kashmir Preven...

Supreme Court

Supreme Court Acquits Appellant in Abetment of Miscarriage Case Under Section 314/109 IPC Due to Defective Charge. Appellant Charged with Abetting Acquitted Principal Offender but Convicted for Abetting Deceased Without Notice, Violating Principles of Natural Justice....

The Supreme Court heard a criminal appeal by special leave against the conviction of the appellant under Sections 314 and 109 of the Indian Penal Code, 1860, for abetment of miscarriage. The prosecuti...

Supreme Court

Supreme Court Upholds Disallowance of Bad Debt Claim in Income Tax Case Due to Debt Not Incurred in Assessee's Business. Debt Claimed Under Section 10(2)(xi) of Income Tax Act, 1922 Fails as Tribunal Found it Neither Related to Money-Lending Nor Other Business....

The appeal before the Supreme Court arose from income‑tax proceedings concerning the disallowance of a bad debt claim by the assessee, a registered partnership firm carrying on business in drugs, ch...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Tax Recovery, Holds Notification Empowering Tahsildar as Tax Recovery Officer Cannot Have Retrospective Effect; Attachments Invalid. Executive Notification under Section 2(44) of Income-tax Act, 1961 Cannot Operate Retrospectively to Validate Pre-issuance Acts, as Delegated Legislation Lacks Retrospective Force Absent Express Statutory Authorization....

The dispute arose out of recovery proceedings under the Income-tax Act, 1961. The assessee, M.C. Ponnoose, had income-tax arrears, and his shares were attached by a Taluka Tahsildar. The Tahsildar act...

Supreme Court

Supreme Court Dismisses Revenue Appeal: Capital Gains Excluded from Dividend Under Section 2(6A) of Income-tax Act, 1922. Assessee's Share of Dividend Derived from Capital Gains Held Not Taxable as Dividend Due to Express Exclusion in the Proviso to Explanation to Section 2(6A)(a)....

The case involved assessment year 1949-50 where respondent shareholders received dividends from a company and claimed that the portion distributed out of capital gains was exempt from tax under the In...

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Supreme Court

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Supreme Court Upholds Inclusion of Gifted Fixed Deposit Receipts in Estate of Deceased Under Section 10 of Estate Duty Act, 1953. Donor Retained Control by Renewing Receipts in Joint Names, Thus Not Excluding Herself from Benefit, Rendering Amount Liable to Estate Duty....

Supreme Court Dismisses Assessee's Appeal: Profit from Share Sales Held as Trading Income, Not Capital Gain. Purchase and Quick Resale of Shares with Borrowed Funds and Debiting Interest as Revenue Expenditure Indicated a Well-Planned Scheme to Earn Profits under the Income Tax Act, 1922....

Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision....

Supreme Court Acquits Appellant in Abetment of Miscarriage Case Under Section 314/109 IPC Due to Defective Charge. Appellant Charged with Abetting Acquitted Principal Offender but Convicted for Abetting Deceased Without Notice, Violating Principles of Natural Justice....

Supreme Court Upholds Disallowance of Bad Debt Claim in Income Tax Case Due to Debt Not Incurred in Assessee's Business. Debt Claimed Under Section 10(2)(xi) of Income Tax Act, 1922 Fails as Tribunal Found it Neither Related to Money-Lending Nor Other Business....

Supreme Court Dismisses Revenue Appeal: Capital Gains Excluded from Dividend Under Section 2(6A) of Income-tax Act, 1922. Assessee's Share of Dividend Derived from Capital Gains Held Not Taxable as Dividend Due to Express Exclusion in the Proviso to Explanation to Section 2(6A)(a)....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause Notice fo...

Supreme Court Allows Criminal Appeal Against Acquittal in Dowry Harassment Death Case, Res...

Supreme Court Restores Criminal Appeal Against Acquittal After High Court Dismissed It as ...

Supreme Court Upholds Election Petitioner in Representation of People Act, 1951 Matter on ...

Supreme Court Quashes Domestic Violence Proceedings Against Husband Based on Prior Settlem...