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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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Bombay High Court Acquits Appellant in Murder Case Due to Inconsistent Evidence and Doubtful Identification. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Rakesh @ Bhaiya Shambhuprasad Gupta, was convicted by the learned Additional Sessions Judge, Nashik, in Sessions Case No.206 of 2012 fo...

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Supreme Court Allows Union of India's Appeals in National Highways Act Land Acquisition Cases — Section 3J Not Violative of Article 14. The Court held that the non-grant of solatium and interest under the National Highways Act, 1956 is not discriminatory and the Act is a complete code.

The Supreme Court, in a batch of appeals filed by the Union of India, considered the validity of the non-grant of solatium and interest under the Nati...

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High Court of Karnataka Adjudicates Death Sentence Confirmation and Appeals against Conviction in 2000 Church Bomb Blast. Accused were convicted under Sections 120-B, 121-A, 124-A, 153-A IPC by Trial Court for conspiracy and bomb blast at St. Peter and Paul Church, Bangalore.

The High Court of Karnataka at Bengaluru heard together a criminal reference for confirmation of death sentence and two criminal appeals arising from ...

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Bombay High Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Failure to Prove Unlawful Assembly. Conviction under Section 302 read with Sections 148 and 149 IPC set aside as prosecution failed to establish common object and individual overt acts.

The case arises from a conviction under Section 302 read with Sections 148 and 149 of the Indian Penal Code, 1860 (IPC) by the Additional Sessions Jud...

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Karnataka High Court Upholds Compensation Determination Under Indian Telegraph Act for Land Diminution Due to Transmission Tower Erection. District Court's Award of Compensation for Diminution in Land Value Upheld in Revision Petitions Under Section 115 of CPC.

The matter arose from a batch of miscellaneous petitions filed by landowners under Section 16(3) of the Indian Telegraph Act, 1885, seeking compensati...