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Bombay High Court Quashes Detention Order Under MPDA Act for Non-Application of Mind and Reliance on Extraneous Material. Preventive Detention Order Set Aside as Detaining Authority Failed to Properly Consider Relevant Material and Included Cases Where Petitioner Was Acquitted or Granted Bail.

The petitioner, Mohammad Sidhik Mohammad Kausar, challenged a detention order dated 30.09.2024 passed by the District Magistrate, Jalna under Section ...

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Supreme Court Allows Appeals in SAFEMA Forfeiture Case — Notice to Convict Not Mandatory When Property Held by Relatives. The Court held that proceedings against relatives under Section 6 of SAFEMA are independent and do not require prior notice to the convict.

The Supreme Court of India heard appeals against a Madras High Court judgment that had set aside forfeiture orders under the Smugglers and Foreign Exc...

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Supreme Court Upholds Dismissal of CISF Officer for Corruption and Fabrication of Evidence. Disciplinary Proceedings Valid Despite Minor Procedural Irregularities.

The appellant, Pravin Kumar, was a Sub-Inspector in the Central Industrial Security Force (CISF) posted at the Bharat Petroleum Corporation Ltd (BPCL)...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Upholds Validity of Pre-deposit Condition Under Punjab VAT Act. Condition of 25% Pre-deposit for First Appeal Held Not Unconstitutional, but Appellate Authority Has Inherent Power to Grant Interim Relief.

The Supreme Court considered a batch of appeals challenging the judgment of the Punjab and Haryana High Court which upheld the validity of Section 62(...