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Supreme Court Upholds Pre-emptive Purchase Order Under Income Tax Act for Undervalued Property. Appropriate Authority's Valuation Based on Comparable Sales Upheld as Reasonable.

The Supreme Court dismissed appeals by prospective buyers (Krishna Kumar Rawat & Ors.) and partly allowed the appeal by the Union of India against a H...

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Supreme Court Dismisses Appeal in Succession Dispute, Holding Probate Not Required for Will Made in Delhi by Hindu. Section 213 of Indian Succession Act, 1925 does not mandate probate for wills by Hindus outside Bengal, Madras, and Bombay territories.

The present appeal arose from a dispute over the estate of Zorawar Singh, who executed a Will dated June 16, 1985 and a codicil dated October 21, 1995...

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Supreme Court Allows State's Appeal in Teacher Promotion Case — C&V Teachers Not Entitled to TGT Quota for Headmaster Post. Rule 9(5) of Haryana School Education (Group C) State Cadre Service Rules, 2012 only gives notional conversion to TGT cadre, not eligibility for promotion against TGT quota.

The State of Haryana appealed against a Division Bench order of the Punjab and Haryana High Court which had allowed writ petitions filed by Sandeep Si...

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Supreme Court Dismisses Appeal Against Rejection of Plaint Rejection Application in Testamentary Case Under Section 228 of Indian Succession Act — Limitation Not Applicable to First Petition for Letters of Administration in India Despite Prior Foreign Probate

The Supreme Court dismissed an appeal against the High Court's refusal to reject a plaint under Order VII Rule 11 CPC in a testamentary case. The disp...

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Supreme Court Allows Appeal in Benami Transaction Suit — Father-Son Relationship Constitutes Fiduciary Capacity Under Section 4(3)(b) of Benami Transactions (Prohibition) Act, 1988. Plaint cannot be rejected under Order VII Rule 11 CPC when exception is pleaded.

The Supreme Court allowed the appeal against the rejection of the plaint by the trial court and the High Court. The appellant, Pawan Kumar, filed a su...

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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Supreme Court Dismisses Union of India's Appeal in Pay Fixation Dispute Under CCS (Revised Pay) Rules, 2008. Rule 11 Applies When Employee Opts for Revised Pay from Date of ACP Upgradation, Not Rule 7.

The case involves a dispute over the correct rule for pay fixation under the Central Civil Services (Revised Pay) Rules, 2008. The respondent, Raj Kum...

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Supreme Court Allows Appeal in Pension Interest Case — No Interest on Delayed DCRG and CVP When Judicial Proceedings Were Pending at Retirement. Rule 4 of Central Civil Services (Commutation of Pension) Rules, 1981 disentitles commutation during pendency of judicial proceedings.

The case pertains to an appeal by the Chief General Manager, Gujarat Telecom Circle, Bharat Sanchar Nigam Ltd. and others against the judgment of the ...