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High Court Dismisses Revenue's Appeal in TDS Limitation Case Upholding Quarterly Computation. Limitation Period Under Section 201(3) of Income Tax Act, 1961 Runs Separately for Each Quarter from End of Financial Year in Which TDS Return Filed, Not Cumulatively Annually.

The appeal arose from an order of the Income Tax Appellate Tribunal, Pune dated 12 March 2018 concerning proceedings under Section 201(1) of the Incom...

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Section 6 Specific Relief Act – Proof of Possession Mandatory.

This case arose from a dispute over possession of a dispensary premises in Mumbai between family members. The plaintiffs claimed that they were in set...

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Lease vs Licence Explained: Supreme Court Restores 99-Year Lease in 2026 Judgment

In a significant 2026 ruling, the Supreme Court held that a registered 99-year lease creates a valid leasehold interest and cannot be cancelled unilat...

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Supreme Court Quashes Criminal Proceedings Against Respondents Under Drugs and Cosmetics Act Due to Lack of Mandatory Enquiry Under Section 202 CrPC -- Misbranding Allegations Fail on Jurisdictional Grounds

The Supreme Court addressed criminal appeals arising from a complaint under the Drugs and Cosmetics Act, 1940, alleging misbranding of a vaccine by th...

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High Court Quashes Stamp Duty Demand and Order in Writ Petition by Petitioner Against State of Maharashtra Under Maharashtra Stamp Act, 1958 Due to Time-Barred Proceedings and Erroneous Computation

The Petitioner, challenged Demand Notices and an Order by the Collector of Stamps and CCRA under the Maharashtra Stamp Act, 1958, alleging a deficit i...

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High Court Dismisses ESI Corporation's Appeal, Upholds ESI Court's Quashing of Damages Order Under Section 85-B of ESI Act Due to Time Bar Under Section 77(1A) Proviso.

The High Court dismissed the appeal by the Employees' State Insurance Corporation, which challenged the ESI Court's order quashing a damages order und...

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Supreme Court decline to Quashes Criminal Proceedings Against Appellant for Alleged Violations Under Drugs and Cosmetics Act, 1940

The Supreme Court quashed criminal proceedings against Appellant and its officials for alleged violations under the Drugs and Cosmetics Act, 1940, rel...

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Supreme Court Dismisses Third-Party Claim in Execution Proceedings -- Appellant Fails to Remove Property Attachment for Arbitral Award Recovery -- Mother of Company Director Cannot Defeat Creditor's Rights as Post-Award Purchaser

The Supreme Court upheld the attachment of property in execution of an arbitral award, rejecting the third-party claim by Appellant who had purchased ...