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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Supreme Court Upholds High Court's Quashing of State Order Transferring Idol Theft Cases to CBI. Court holds that transfer of investigation without consulting the investigating officer and without court's approval was improper.

The State of Tamil Nadu appealed against the Madras High Court's judgment dated 30.11.2018, which quashed the State Government's order dated 01.08.201...

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Supreme Court Allows Landlord's Appeal in Eviction Case — Concurrent Findings of Lower Courts Restored. Relationship of Landlord and Tenant Established Through Circumstantial Evidence and Tenant's Failure to Prove Adverse Possession.

The dispute pertains to two shop rooms in Berhampur, Orissa, originally owned by Smt. Ashalata Devi. The plaintiff claimed to be her adopted son and i...

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Supreme Court Issues Notice to Advocate-on-Record and Senior Advocate for Suppression of Facts in Criminal Appeal. Court Considers Need for Code of Conduct for Advocates-on-Record and Reconsideration of Indira Jaising Decisions.

The Supreme Court was hearing a criminal appeal arising from a Special Leave Petition filed by a convict who had been sentenced to 30 years imprisonme...