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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Dismisses Appeals of Candidates Seeking Appointment from Expired Ranked List. No Right to Appointment Arises After Ranked List Expiry, Even for Vacancies Reported Later.

The Supreme Court dismissed a batch of civil appeals filed by candidates empanelled in the first Ranked List (RLI) dated 11.9.2013 for the post of Sub...

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Supreme Court Allows Appeal of State of Andhra Pradesh in VAT Classification Dispute. Medical Oxygen IP and Nitrous Oxide IP Held Taxable as Drugs Under Entry 88 of Andhra Pradesh VAT Act at Lower Rate.

The Supreme Court dismissed the appeals filed by the State of Andhra Pradesh challenging the classification of Medical Oxygen IP and Nitrous Oxide IP ...

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Supreme Court Quashes Cognizance in Bihar Excise Case — Private Vehicle Not a Public Place Under Section 53(a) of Bihar Excise (Amendment) Act, 2016. Consumption of liquor in a private vehicle does not constitute an offence under Section 53(a) as the vehicle is not a 'public place' under the Act.

The appellants, all Rotarians, were travelling from Giridih, Jharkhand to Patna, Bihar in a private vehicle to attend a Rotary Club meeting on 25.06.2...

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Supreme Court Dismisses Lessee's Claim for Damages in Wild Life Sanctuary Case — No Right to Compensation Without Acquisition. Notification Under Section 18 of Wild Life (Protection) Act, 1972 Does Not Confer Right to Damages for Loss of Use.

The Supreme Court dismissed the appeal filed by M/s Natesan Agencies (Plantations), a partnership firm, against the judgment of the Madras High Court ...

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Supreme Court Dismisses Appeal of Candidate Denied District Judge Post Due to Pending Criminal Case. Acquittal After Selection Process Does Not Entitle Automatic Appointment; Employer Has Right to Assess Suitability Based on Character and Conduct.

The appellant, Anil Bhardwaj, applied for the post of District Judge (Entry Level) in the Madhya Pradesh Higher Judicial Service pursuant to an advert...

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Supreme Court Upholds Pharmacy Council of India's Exclusive Jurisdiction Over Pharmacy Education, Overriding AICTE. The Pharmacy Act, 1948 is a complete code, and the word 'pharmacy' in Section 2(g) of the AICTE Act must be read down to exclude AICTE's regulatory power.

The Supreme Court adjudicated a batch of cases concerning the regulatory authority over pharmacy education in India. The dispute arose when the Pharma...