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Supreme Court Dismisses Defendant's Appeal Against Amendment of Plaint in Specific Performance Suit. High Court's Liberal Approach to Allowing Amendment for Enhancing Damages After 31 Years Upheld, with Issue of Limitation Kept Open for Trial Under Code of Civil Procedure, 1908.

The Supreme Court of India adjudicated a civil appeal arising from a special leave petition, where the appellant, Life Insurance Corporation of India,...

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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...