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Madras High Court Allows Appeals of Shareholders in Capital Receipt Case — One Million Euros Received from Vedior NV Held Exempt as Capital Receipt. Compensation for Loss of Right of First Refusal and Non-Compete Agreement Treated as Capital Receipt Not Chargeable to Tax Under Income Tax Act, 1961.

The case involves two appeals by shareholders (K. Pandiarajan and R. Hemalatha) against the order of the Income Tax Appellate Tribunal (ITAT) which up...

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Madras High Court Dismisses Writ Petition Challenging Coercive Action for Unauthorised Construction. Petitioners Directed to Submit Explanation and Authorities to Decide on Merits Within Four Weeks.

The writ petition was filed under Article 226 of the Constitution of India by two petitioners against the Commissioner of Tambaram City Municipal Corp...

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Supreme Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, P. Somaraju, was an Assistant Commissioner of Labour in Hyderabad. The complainant, S. Venkat Reddy (PW-1), a licensed labour contracto...

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Supreme Court Reverses High Court Order in Tender Dispute Involving Foreign Sovereign Funding. High Court Erred in Interfering with Technical Bid Rejection Under Article 226 as Project Funded by Japanese Loan with Non-Negotiable Terms Under Memorandum of Understanding.

The dispute arose from a tender process for the Mumbai-Ahmedabad High Speed Rail Project, where the National High Speed Rail Corporation Limited (NHSR...

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Supreme Court Allows Steel Plant Operation Under Pollution Board Supervision Pending Environmental Clearance Compliance. The Court held that the High Court erred in discontinuing interim orders allowing operation under Board supervision, balancing environmental protection with livelihood concerns.

The case involves Electrosteel Steels Limited, which owns a 1.5 MTPA integrated steel plant in Bokaro, Jharkhand, employing 3,000 regular and 7,000 co...

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Bombay High Court Dismisses Sons' Appeal in Gond Tribal Inheritance Dispute. Daughters of deceased Gond father held entitled to equal share in intestate property under Hindu Succession Act, 1956, as alleged customary exclusion of daughters was not proved.

The case involves a dispute between brothers and sisters belonging to the Gond tribe over the inheritance of their deceased father Bapurao Kodape's pr...

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Bombay High Court Quashes FIR and Chargesheet in Environment Protection Act Case Due to Lack of Sanction and Cognizance Error. The court held that the Magistrate failed to apply mind and sanction was not validly obtained, rendering the proceedings an abuse of process.

The applicants filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of FIR No.3 of 2012 registered ...

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Bombay High Court Dismisses Probate Suit for Non-Prosecution and Failure to Prove Will Execution. Plaintiff failed to examine attesting witnesses or produce evidence to prove due execution of Will under Section 63 of Indian Succession Act, 1925 and Section 68 of Indian Evidence Act, 1872.

The plaintiff, Romeo Anacleto D'Souza, filed a testamentary petition seeking probate of the Will dated 26th May 1986 of his mother, Mrs Ermina Pinto D...