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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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Supreme Court Dismisses Appeal Against Refusal to Quash Summons in Cheque Dishonour Case — Factual Defences Cannot Be Adjudicated Under Section 482 CrPC. Legal Presumption Under Section 139 of Negotiable Instruments Act, 1881 Favours Complainant at Pre-Trial Stage.

The appellant, Rathish Babu Unnikrishnan, was the accused in a criminal complaint filed by Satish Gupta (respondent no. 2) under Section 138 of the Ne...

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Supreme Court Dismisses Appeal of Lease Claimants in Slum Rehabilitation Dispute — Welfare Legislation Overrides Equitable Rights. High Court's Order Setting Aside HPC Decision and Allowing Redevelopment Upheld as Slum Act Takes Precedence Over Prospective Lessees' Claims.

The Supreme Court dismissed the appeal arising from a slum rehabilitation dispute in Mumbai. The appellants, legal representatives of Lullu Vas, claim...

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Supreme Court Allows Accused's Appeal for Cloned Copy of Memory Card in Rape Case — Right to Fair Trial Prevails Over Victim's Privacy. Electronic Record Held to be 'Document' Under Evidence Act and IPC, Entitling Accused to Copy Under Section 207 CrPC.

The appellant, P. Gopalkrishnan @ Dileep, was arrayed as accused No. 8 in a case registered under various sections of the Indian Penal Code, 1860 and ...

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Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...

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Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

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Bombay High Court Dismisses Petition Challenging Arbitrator's Order Terminating Proceedings Under Section 32(2)(c) of Arbitration and Conciliation Act, 1996. Arbitrator's Decision to Terminate Proceedings as Unnecessary and Impossible Upheld as Within Jurisdiction.

The Arbitration Petition was filed by Sheil Properties Private Limited (Petitioner) under Section 14 of the Arbitration and Conciliation Act, 1996, ch...

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Bombay High Court Dismisses Writ Petition Challenging Land Acquisition for Road Widening Under Maharashtra Highways Act, 1955. Petitioners' Challenge to Section 6(1) Notification Fails Due to Delay, Laches, and Existence of Alternative Remedy.

The petitioners, who are residents and agriculturists of Mahalunge, Taluka-Mulshi, District Pune, filed a writ petition under Article 226 of the Const...