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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Quashes Bail Order in Murder and Conspiracy Case Due to Non-Application of Mind by High Court. Bail Grant Under Sections 302 and 120B IPC Set Aside for Failure to Consider Seriousness of Offence, Prior Dismissal of Quashing Petition, and Lack of Role Analysis in Parity with Co-Accused.

The appeal arose from a bail order dated 25.03.2022 by the High Court of Judicature at Allahabad in Criminal Misc. Bail Application No. 4095 of 2022, ...

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Supreme Court Quashes Bail Order in Murder and Conspiracy Case Due to Non-Application of Judicial Mind. The High Court's bail grant was set aside for failing to consider offence gravity, charge sheet material, previous proceedings, and proper parity analysis under Sections 302 and 120B IPC.

The Supreme Court of India heard a criminal appeal filed by the original complainant (now represented by the State) challenging the bail granted by th...

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Supreme Court Acquits Accused in Murder Case Due to Insufficient Evidence and Unreliable Confession. Conviction under Section 302 read with Section 34 of Indian Penal Code, 1860, set aside as prosecution failed to prove guilt beyond reasonable doubt based on confession and circumstantial evidence.

The Supreme Court of India heard criminal appeals filed by four appellants challenging their conviction for murder under Section 302 read with Section...

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Supreme Court Quashes Bail Order in Murder Case Due to Non-Application of Mind by High Court. Bail granted without considering seriousness of crime, role of accused, and other relevant factors under Code of Criminal Procedure, 1973, violating principles of reasoned judicial orders.

The dispute arose from a criminal appeal challenging the High Court's bail order in a murder case. The appellant, who lost two sons in the incident, f...

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Supreme Court Allows Appeal in Motor Vehicle Accident Claim, Restoring Compensation Based on Income Tax Returns. Income Tax Returns and Audit Reports Held Reliable Evidence for Determining Loss of Income Under Section 168 of Motor Vehicles Act, 1988, Overturning High Court's Use of Notional Income.

The Supreme Court heard a civil appeal arising from a motor vehicle accident claim. The deceased, a businessman aged above 31 years, died in a collisi...

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Supreme Court Dismisses Appeal in Limitation Dispute Over Alternative Plot Allotment. Concurrent Findings on Time-Barred Declaratory Suit Upheld Under Article 136 of Constitution, Applying Limitation Act 1963 Provisions to Determine Starting Point of Limitation.

The appeal arose from a civil suit filed by the appellants seeking declaratory reliefs regarding ownership of an alternative residential plot allotted...