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Supreme Court of India Held Appellants Guilty of Contempt for Disobedience of Undertaking Regarding Alienation of Suit Property

Disobedience of an injunction order remains punishable even if the underlying suit is later dismissed (Samee Khan v. Bindu Khan). A lawyer’...

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Supreme Court Dismissed Appeals of Convicts – Life Imprisonment Confirmed. Conviction Under Sections 148 and 302 Read with Section 149 of the Indian Penal Code, 1860 – Accused’s Plea of Alibi Rejected

Consistent and corroborated eyewitness testimonies established the guilt of the accused beyond reasonable doubt. Plea of alibi must be conclusive...

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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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Dishonour of Cheques — Security Deposit — Refund Conditional Upon Vacant Possession — Conviction Under Section 138 of the Negotiable Instruments Act, 1881 Set Aside

The refund of security deposit was contingent on the respondent handing over vacant possession of the flat. The appellant was entitled to deduct unpa...

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Supreme Court Clarified the Scope of Interim Moratorium under Section 96 of the Insolvency and Bankruptcy Code, 2016 – Held That Regulatory Penalties Imposed by the Consumer Protection Act, 1986, Are Not Covered

Invoking Insolvency Proceedings Cannot stay execution of Penalty Orders for Consumer Protection Law Violations – The Apex Court Upheld the NCDRC’s...

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Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

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Supreme Court Quashed Criminal Proceedings Citing Consensual Relationship — No Element of Deceit or Misconception of Fact

Long-Standing Consensual Relationship Cannot Be Construed as Rape Based on Alleged False Promise of Marriage — Prosecution Held as Gross Abuse o...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Supreme Court Modifies High Court’s Order on Compensation, Affirms Full Liability on Bus Driver. Rash and Negligent Driving of the Offending Vehicle Held Sole Cause of Accident – Tribunal’s View Restored

High Court’s assessment of contributory negligence at 25% on the deceased was set aside. Tribunal’s finding of 100% negligence on the part of the...

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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...