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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Dismisses Appeal in Property Title Dispute — Res Judicata Not Applicable as Earlier Suit Was Only for Injunction, Not Title. Former Students' Suit in Representative Capacity for Declaration of Government Ownership Maintainable Despite Earlier Injunction Decree.

The dispute pertains to a suit property bearing Sy.No.81 of Tumkur, originally belonging to Syed Md. Bokhari and Lankey. Due to non-payment of arrears...

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Supreme Court Hears Batch of Writ Petitions Challenging Constitutional Validity of Criminal Defamation Laws. The Petitioners Contend that Sections 499 and 500 IPC and Section 199 CrPC Violate Fundamental Right to Freedom of Speech and Expression Under Article 19(1)(a) of the Constitution of India.

The Supreme Court heard a batch of writ petitions filed under Article 32 of the Constitution, with Subramanian Swamy as the lead petitioner, challengi...

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Bombay High Court Acquits Accused in Gang Rape Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction under Section 376(g) IPC and SC/ST Act Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The case involves three appeals against the judgment and order of the Additional Sessions Judge, Ambajogai, in Sessions Case No.50/2012. The appellant...

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Supreme Court Dismisses Appeals in Murder Case Due to Unreliable Evidence and Procedural Issues. Prosecution Failed to Prove Guilt Beyond Reasonable Doubt Under Section 302 Indian Penal Code, 1860, Amid Pathway Dispute and Inconsistent Eyewitness Testimony.

The Supreme Court of India dealt with multiple criminal appeals arising from a common occurrence involving a pathway dispute between the prime accused...

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High Court of Bombay at Goa Hears Criminal Appeal Against Conviction for Murder Under Section 302 IPC. Appellant Challenges Circumstantial Evidence, Arguing Insufficient Proof of Guilt.

The case involves a criminal appeal before the High Court of Bombay at Goa arising from the conviction of the appellant, Santana Antonio Eugenio, for ...

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Supreme Court Dismisses Review Petition in Rafale Deal Case Due to Reliance on Unauthorizedly Removed Secret Documents. Court Holds That Documents Marked Secret Under Official Secrets Act Cannot Be Used to Support Review Petition Without Authorization.

The Supreme Court dealt with a preliminary objection regarding the maintainability of a review petition filed by Yashwant Sinha and others in connecti...

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Supreme Court Upholds Withdrawal of Inter-Commissionerate Transfers for Inspectors Under Recruitment Rules 2016. Recruitment Rules Made Under Article 309 of the Constitution Prevail Over Executive Instructions, and ICTs Are Not Permissible as They Violate Separate Cadre Identity Under Rule 5.

The dispute arose from a batch of civil appeals filed by Inspectors of the Central Excise and Land Customs or Goods and Services Tax Administration, w...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...