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Supreme Court Quashes Criminal Proceedings in SC/ST Act Case Due to Lack of Public View Element. Caste-Based Insult Allegation Fails as Incident Occurred in Private Setting, Not in Public View Under Section 3(1)(x) of SC & ST (Prevention of Atrocities) Act, 1989.

The appellant, Ramesh Chandra Vaishya, filed an appeal by special leave against the judgment of the Allahabad High Court dismissing his application un...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Act Case Upholding Revisional Jurisdiction. Commissioner Validly Set Aside Assessment Order as Payment to Shareholders Was Not 'Cost of Improvement' Under Capital Gains Computation Under Sections 48 and 263 of Income Tax Act, 1961.

The dispute arose from an income tax assessment concerning the sale of a property named 'Paville House' by the respondent assessee, a company engaged ...

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Supreme Court Allows Appeals by DISCOMs and Generating Companies in Electricity Tariff Dispute — Change in Law Compensation for Coal Shortfall Must Be Computed Based on Actual GCV and SHR as per PPAs.

The judgment involves two civil appeals concerning the determination of compensatory tariff for Change in Law events under long-term Power Purchase Ag...

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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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Supreme Court Upholds Convictions and Reverses Acquittals in Political Rivalry Murder Case — Witness Testimony and Recoveries Sufficient to Sustain Convictions Under Sections 302, 148, 460 IPC and Section 3 Explosives Substances Act.

The case arises from a political rivalry between CPI(M) and NDF members. On 17.07.2002, an altercation occurred between the deceased (CPI(M)) and A-3 ...

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Supreme Court Allows Appeal of Judicial Officer Discharged During Probation and Quashes Discharge Order. Discharge Based on Bail Order and Pending Inquiry Without Hearing Violates Natural Justice and Is Arbitrary Under Rajasthan Judicial Services Rules, 2010 and Article 233 of Constitution of India.

The dispute involved a judicial officer appointed as an Additional District Judge in 2013 under the Rajasthan Judicial Services Rules, 2010, who was d...

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Supreme Court Dismisses Appeal Against High Court Order Upholding Settlement Commission's Order in Income Tax Settlement Case. Settlement Commission's Order Passed Pursuant to High Court's Interim Direction Held Valid Despite Statutory Time Limit Under Section 245HA of Income Tax Act, 1961.

The appellants, partners of a business, were subjected to a search under Section 132 of the Income Tax Act, 1961. Notices under Section 153A were issu...