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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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High Court of Judicature at Bombay Dismisses Criminal Appeals, Upholds Conviction of Six Accused for Murder under Sections 302, 120B, 149 IPC. Electronic Evidence from CCTV Footage, Despite Defective Section 65B Certificate, Considered Alongside Other Evidence to Confirm Guilt.

This judgment decides six criminal appeals against the conviction and life imprisonment of the accused for the murder of Jitendra Marotrao Gawande at ...

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Supreme Court Examines Condonation of Delay by Karnataka Housing Board under Limitation Act. High Court's Order Condoning 3966-Day Delay in Filing Second Appeal is Scrutinized on Grounds of State Lethargy and Sufficient Cause.

The appeal before the Supreme Court arose from a judgment of the High Court of Karnataka condoning a delay of 3966 days in filing a second appeal by t...