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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Quashes Charges Under SC/ST Act for Lack of Caste-Based Insult and Public View Requirement. Allegations of Land Dispute Do Not Attract Section 3(1)(r) of SC/ST Act as Insult Not on Account of Caste and Incident Occurred Inside Building Not in Public View.

The appellant, Hitesh Verma, challenged the order of the High Court of Uttarakhand dismissing his petition under Section 482 of the Code of Criminal P...

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Supreme Court Upholds Conviction for Attempt to Murder in Communal Riots Case — Sentence Enhanced to Seven Years. The Court affirmed that identification by injured eyewitness and recovery of weapons on appellant's confession were sufficient to prove guilt under Section 307 read with Section 114 IPC.

The Supreme Court dismissed the appeal of Mustak @ Kanio Ahmed Shaikh against the judgment of the Gujarat High Court, which had affirmed his convictio...

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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

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Supreme Court Enforces Foreign Award in Two-Tier Arbitration — Holds ICC Award Enforceable Despite Prior Indian Award. Two-Tier Arbitration Clause Valid Under Indian Law; Natural Justice Opportunity Afforded to Respondent.

The dispute arose from a contract between Centrotrade Minerals and Metals Inc., a US corporation, and Hindustan Copper Ltd. (HCL) for the sale of copp...

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Supreme Court Upholds Life Imprisonment for Appellant in Murder and Robbery Case Based on Circumstantial Evidence. Recovery of Stolen Property and Weapon from Accused, Coupled with Conspiracy Evidence, Completed Chain of Circumstances.

The appellant, Sonu @ Sunil, along with four others, was tried for the murder of Bharosilal and robbery of gold and silver jewellery and two mobile ph...