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Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

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Arbitration Petition Dismissed: No Binding Amendment to Development Agreement Established. Court Holds No Consensus Ad Idem on Essential Terms of Amendment – Section 37 of the Arbitration and Conciliation Act, 1996 Invoked

Binding Amendment Requires Consensus on Essential Terms: – For a binding amendment to a development agreement, the parties must reach consensus ad...

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Denial of Approval for Open Distance Learning and Online Programmes Quashed Due to Violation of Natural Justice

Violation of Natural Justice – UGC failed to provide an opportunity for hearing, which was mandatory despite its administrative nature. (Para 17, 21...

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Supreme Court Partly Allows Appeal in Specific Performance Suit – High Court’s Order Setting Aside Ex-Parte Decree Without Proper Jurisdiction Held Unsustainable

Revisional Jurisdiction – Delay Condonation – Restoration of Suit – Independent Legal Remedies The Court held that the remedies of condoning th...

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Regularization of Contractual Employees — Interpretation of Initial Constitution under Sports Authority of India (SAI) Executive Cadre (Grade A) Staff Recruitment Rules, 2022 — Rejection of Recall Application

The Court emphasized that once a concession was made by a party’s counsel and recorded by the court, the party could not later challenge the ord...

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Supreme Court Rules on Custody of US Citizen with Intellectual Disability: Repatriation to US Deemed in Best Interest. Court Emphasizes Best Interests of Child Over Parental Disputes, Upholds Guardianship Order

Best Interests of the Child: The Court emphasized that the welfare and best interests of the child are paramount in custody disputes, especially when...

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Supreme Court Reinstates Terminated Women Judicial Officers, Emphasizes Gender Sensitivity in Judiciary. Court Sets Aside Termination Orders, Reinstates Sarita Choudhary and Aditi Kumar Sharma with Consequential Benefits

The Supreme Court set aside the termination orders, holding that the terminations were punitive, arbitrary, and astigmatic. Petitioners were reinstate...

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Supreme Court of India Ruled on the Definition of ‘Consumer’ Under the Consumer Protection Act, 1986 in Loan Transactions

The Apex Court Held That a Borrower of a Project Loan Does Not Qualify as a ‘Consumer’ When the Loan is Availed for Commercial Purposes The Supre...

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Regularization of Services, Industrial Court’s Order for Regularization of Badli Workers – Tribunal’s Affirmation – Challenge Before High Court

Constitution of India, 1950 – Article 226 – Power of High Court in Service Matters: The High Court held that in the exercise of jurisdiction under...

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Supreme Court of India Dismissed Appeal Against Impleadment of Legal Heir in Suit for Declaration and Recovery of Possession.

All Necessary Parties Must Be Heard to Reach the Truth in Legal Disputes — Supreme Court Emphasized Comprehensive Representation in Property Litigat...