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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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High Court of Karnataka Enhances Compensation for Death in Motor Accident - Negligence of KSRTC Bus Driver Established. The court applied multiplier 16, added 50% future prospects, and awarded Rs. 24,84,000/- with 6% interest under Motor Vehicles Act, 1988.

The case involves two appeals arising from a motor accident claim petition. The claimants, Smt. Sumathi B.S. (wife), Kum. P. Deepika @ Chandana (minor...

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Madras High Court Enhances Compensation for Injured Claimants in Motor Accident Case, Upholds Negligence Finding Against Insurer. Compensation for father and son enhanced based on medical expenses, loss of earning capacity, and future medical expenses under Motor Vehicles Act, 1988.

The case arises from a motor accident that occurred on June 30, 2018, at about 21:30 hours, when a father and son duo were riding their TVS XL Motorcy...

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Supreme Court directs the Central Implementation Committee to prepare guidelines for imposition of environmental compensation under Solid Waste Management Rules, 2026; reaffirms polluter pays principle and strict liability in environmental matters.

The Supreme Court, in the course of a civil appeal, addressed the institutionalisation of solid waste management in India. The matter arose from the n...

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Madras High Court Partially Allows Insurance Appeal and Dismisses Claimant Cross-Objection in Motor Accident Compensation Case — Compensation Reduced from Rs. 1,01,00,000 to Rs. 87,00,000. Future Prospects and Multiplier Upheld, but Calculation Error in Loss of Earning Capacity Corrected.

The case arises from a motor accident that occurred on January 31, 2017, when the claimant, Dhakshinamoorthy, was riding a motorcycle and was hit by a...

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Bombay High Court Hears Insurance Appeals Challenging Tribunal Awards on Multiplier and Future Prospects; Decision Not Provided in Excerpt.

The Bombay High Court heard three first appeals filed by insurance companies challenging awards passed by Motor Accident Claims Tribunals. In First Ap...

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Bombay High Court Upholds Compensation Award in Motor Accident Case — Insurance Company Liable for Negligent Parking of Vehicle. Truck parked without indication on highway causing accident; insurer held jointly liable with owner for compensation under Motor Vehicles Act, 1988.

The case arises from a motor accident that occurred on 13th March 2009, when the respondent no.1, a minor aged 10 years, was traveling in a Tata Magic...

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Bombay High Court Dismisses Petition Challenging Order to Deposit Water Charges Arrears Under Order XV-A CPC in Landlord-Tenant Dispute. Consent Terms and Lease Deed Interpretation Confirm Tenant's Liability for Water Charges Despite Claim of Lessor's Responsibility.

The petitioners, Nikhilesh Keshrichand Jhaveri and others, challenged the judgment and order dated 12 July 2021 passed by the Appellate Bench of Small...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Addition on Transport Creditors Upheld. Assessee's claim for transport creditors allowed as ITAT found no justification for addition under Section 260A of Income Tax Act, 1961.

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 27.11.2...