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Supreme Court Hears Civil Appeals Concerning Applicability of Interest on Delayed Payments Act to Prior Contracts. The appeals arise from a common question of law regarding the retrospective application of the Interest on Delayed Payment to Small Scale and Ancillary Industrial Undertakings Act, 1993.

The appeals before the Supreme Court arose from a common question of law regarding the applicability of the Interest on Delayed Payment to Small Scale...

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Supreme Court Directs Implementation of NHRC Guidelines to Prevent Unnatural Deaths and Suicides in Prisons. Custodial Deaths Require Strict Compliance with NHRC Reporting Protocols on Post-Mortem Videography and Immediate Notification.

The judgment arose from a public interest litigation initiated by a letter from former Chief Justice R.C. Lahoti highlighting four issues in Indian pr...

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Gujarat High Court Allows Discharge of Accused in CBI Disproportionate Assets Case for Lack of Prima Facie Evidence of Abetment. Cousin of Main Accused Cannot Be Charged Under Section 109 IPC Without Specific Allegations of Instigation or Conspiracy.

The High Court of Gujarat at Ahmedabad, presided over by Justice Hasmukh D. Suthar, allowed a criminal revision application filed by Ajeetkumar S/o Ra...

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Supreme Court Dismisses Challenge to Enforcement of Foreign Award on Grounds of Arbitrator Bias — Upholds High Court Order. Alleged Conflict of Interest of Presiding Arbitrator Not Sufficient to Refuse Enforcement Under Section 48(2)(b) of Arbitration and Conciliation Act, 1996.

The Supreme Court dismissed appeals challenging the enforcement of a foreign arbitral award. The dispute arose from a Share Subscription Agreement bet...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Notice under Section 148 of Income Tax Act, 1961 for reassessment of derivative transaction loss set aside as Assessing Officer had already examined the issue during original assessment.

The petitioner, Shrikant Phulchand Bhakkad (HUF), through its Karta, filed a writ petition under Article 226 of the Constitution of India challenging ...

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High Court of Karnataka Allows Writ Petition Against Rejection of Karasamadhana Scheme Application for Waiver of Interest Under Karnataka Tax on Entry of Goods Act, 1979. The court quashed the orders rejecting the application for waiver of 90% interest arrears and directed reconsideration.

The petitioner, M/s. Raichur Power Corporation Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India challenging four sep...

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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Bombay High Court Dismisses MSRTC Petition Challenging Industrial Court Order Quashing Recovery Notices for Excess Wages Paid to Employees. Recovery of wages paid under mistake of law held impermissible without prior notice and opportunity of hearing.

The Maharashtra State Road Transport Corporation (MSRTC) filed a writ petition challenging an order dated 30/09/2005 passed by the Industrial Court, L...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, Talati & Panthaky Associated Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging a notice date...

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Supreme Court Directs Clarification on Unnatural Deaths in Prisons in PIL on Prison Conditions; Custodial Violence and Dignity Under Article 21 Reiterated. Classification of Prison Deaths by NCRB as Natural or Unnatural Found Ambiguous and Requires Explanation.

The Supreme Court, in a public interest litigation regarding inhuman conditions in 1382 prisons, addressed the issue of unnatural deaths of prisoners....