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Supreme Court Allows Assessee's Appeal, Holding Royalty Payment for Mining Lease is Revenue Expenditure. Yearly royalty of Rs. 96,000 under mining arrangement with Government deductible under Income-tax Act as it relates to raw material obtained, not capital outlay.

This appeal arose from income tax assessment proceedings for the years 1954-55 to 1956-57. The appellant, a registered firm manufacturing lime from li...

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Supreme Court Tags Civil Appeals and Transfer Cases on Inter Se Seniority Between Direct Recruit and Promotees in Income Tax Department. Core Question is Whether Seniority of Direct Recruits Should be Based on Date of Appointment or Date of Vacancy.

The Supreme Court of India heard a batch of civil appeals and transfer cases concerning the inter se seniority dispute between direct recruits and pro...

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High Court of Bombay Nagpur Bench Hears Second Appeal on Tenancy Dispute Involving Partnership Firm. Whether Agreement with Individual Partner Creates Tenancy with Unregistered Firm Determined.

The case arose from a suit for possession of a shop, originally filed by the appellant (landlord) against the respondents, claiming that the suit shop...

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High Court of Bombay Issues Suo Motu Directions to State to Ensure Proper Care for Mentally Deficient Children in Homes. State’s Failure to Implement Juvenile Justice Act Provisions Prompted Mandatory Directions for Streamlined Recognition, Management Committees, and Mental Health Care.

This suo motu Public Interest Litigation was initiated by the High Court of Judicature at Bombay on the basis of a newspaper report dated 24 August 20...

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Bombay High Court Sets Aside Visa Cancellation and OCI Rejection of German National Married to Indian, Directs Fresh Consideration with Fair Hearing. Fair procedure and natural justice must precede visa cancellation; mere matrimonial discord does not render a subsisting marriage a marriage of convenience.

The writ petition arose from the cancellation of visas and rejection of an Overseas Citizen of India (OCI) registration by the Foreigners' Regional Re...

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Karnataka High Court Considers Appeal Against Trial Court Decree Holding Sale Deed Not Binding — Power of Attorney Authority Central Issue. Trial Court Decree Under Section 96 CPC Challenged on Grounds of Valid Agency and Sale Agreement.

The High Court of Karnataka, Dharwad Bench, heard a regular first appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment a...

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High Court of Karnataka Dharwad Bench Hears Writ Petition Challenging Rescission of Appointment of Additional District Government Pleader Within 24 Hours. The Court Examines Whether the Impugned Notification Violates Constitutional Prohibition Against Arbitrariness in Context of Pleasure Doctrine.

The case concerns the abrupt withdrawal of an appointment as Additional District Government Pleader at the newly established XI Additional District an...