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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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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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Motor Vehicle Accident – Compensation – Liability of Minor Driver. Supreme Court absolved the minor of driving liability and upheld enhanced compensation for the claimants while setting aside the recovery direction against the vehicle’s owner.

Constitution of India, 1950 – Article 136 – Reappreciation of Evidence – Scope of interference by Supreme Court – Findings of the lower courts...

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Caste Validity Certificate – Rejection of Tribe Claim – Blood Relatives' Validity – Unsustainable Invalidation

Constitution of India, 1950 (COI) – Article 226 – Writ Petition challenging rejection of Scheduled Tribe claim – Petitioners belonging to ‘Kol...

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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...

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Supreme Court Allowed Eviction Suit – Bona Fide Need of Landlord Duly Established – High Court and First Appellate Court Orders Set Aside.

Eviction of Tenant on Grounds of Bona Fide Need – Premises Required for Installation of Ultrasound Machine for Landlord’s Unemployed Sons The Sup...

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Supreme Court Reinstates Conviction in Wife’s Murder Case, Overturns High Court’s Acquittal. Tagline Child Witness’s Testimony Deemed Reliable; Circumstantial Evidence and Accused’s Silence Under Section 106 of Evidence Act Seal Conviction

Child Witness : Competency, Tutoring, Corroboration-The Supreme Court held that the testimony of a child witness is admissible if the child is c...

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Supreme Court of India Dismissed Appeal – Conviction under Ranbir Penal Code and Prevention of Corruption Act Upheld. Forgery, Cheating, and Corruption Charges Proven – Conviction and Sentence Affirmed

Acts and Sections: Constitution of India (COI) – Not directly involved but constitutional principles of fair trial considered Code of Crim...

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Bar on Testamentary Disposition of Tenanted Land – Protection of Possession under Section 53A of the Transfer of Property Act – Appreciation of Oral and Documentary Evidence – Injunction and Declaration of Title – Relevance of Admissions in Evidence

Statutory Bar under Section 43 Upheld – Held that testamentary disposition of tenanted land was barred, and the Will relied upon by the defendants w...

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Motor Vehicles Act, 1988 – Compensation Enhanced by Supreme Court for Amputation Injury – Functional Disability Fixed at 90% – Age Determined as 22 Years – Compensation Increased to Rs.28,93,494/- from Rs.10,10,004/- by High Court and Rs.6,70,000/- by MACT

Constitution of India, 1950 (COI) – Article 136 – Special Leave Petition filed challenging the compensation awarded by MACT and modified by High C...