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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Acquits Accused in Murder Case Due to Insufficient Evidence and Unreliable Confession. Conviction under Section 302 read with Section 34 of Indian Penal Code, 1860, set aside as prosecution failed to prove guilt beyond reasonable doubt based on confession and circumstantial evidence.

The Supreme Court of India heard criminal appeals filed by four appellants challenging their conviction for murder under Section 302 read with Section...

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Supreme Court Upholds Death Penalty for Accused in Rape and Murder Case Based on Circumstantial Evidence. Conviction under Sections 302 and 376 IPC sustained as witness testimonies were trustworthy and chain of circumstances was complete, applying last seen theory and Section 106 Evidence Act.

The Supreme Court of India heard a criminal appeal by an accused convicted under Sections 302 and 376 of the Indian Penal Code, 1860, for the rape and...

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Supreme Court Dismisses Appeal in Benami Property Dispute Under Benami Transaction (Prohibition) Act, 1988. Plaintiffs Failed to Prove Property Was Held for Benefit of Hindu Undivided Family Coparceners Under Section 4(3)(a), Making Suit Barred Under Section 4(1).

The dispute originated from a civil suit filed by Laxmi Prasad, his wife, and two daughters against his two sons and subsequent purchasers, seeking de...

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Supreme Court Allows Municipal Committee's Appeal in Land Auction Case Due to Lack of Confirmation. Highest Bidder Acquires No Enforceable Right to Sale Deed Without Confirmation by Deputy Commissioner Under Haryana Municipalities Management of Municipal Properties and State Properties Rules, 1976.

The dispute arose from a civil suit for mandatory injunction filed by the respondent-plaintiff against the Municipal Committee, Barwala, seeking execu...