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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Allows Appeal in Property Dispute Over Family Settlement Memorandum Registration. Court holds that memorandum recording pre-existing family arrangement does not require registration under Indian Registration Act, 1908, and parties acting upon it are estopped from resiling.

The appeal arose from a judgment of the High Court of Punjab and Haryana at Chandigarh in a second appeal, which reversed the first appellate court's ...

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Supreme Court Affirms Interim Maintenance for Wife and Son in Matrimonial Dispute. Court Frames Guidelines on Maintenance Under Section 125 Cr.P.C. and Other Enactments to Ensure Uniformity and Consistency.

The case arises from an application for interim maintenance filed by the wife and minor son under Section 125 Cr.P.C. The wife left the matrimonial ho...

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Supreme Court Rejects Recusal Plea in Land Acquisition Reference. Judge Who Decided Smaller Bench Can Sit in Larger Bench to Reconsider Same Issue as Bias Plea Based on Extrajudicial Factors.

This order arises from a reference to a five-judge Constitution Bench of the Supreme Court of India concerning the interpretation of Section 24 of the...

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Bombay High Court Acquits Appellant in POCSO Case Due to Unproven Age — Benefit of Doubt Given as Prosecution Failed to Establish Minority of Prosecutrix Beyond Reasonable Doubt Under Sections 4, 6 of POCSO Act and Sections 363, 376 IPC.

The appellant, Ashik Ramjan Ansari, was convicted by the Special Judge at Greater Bombay in POCSO Special Case No.203 of 2016 for offences under Secti...

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Karnataka High Court Dismisses Second Appeals in Partition Suit; Upholds Concurrent Findings That Properties Are Joint Family and Partition Deed Not Binding. Defendants Failed to Prove Self-Acquired Nature of Lands, and Partition Deed Invalid as Mother's Consent Not Obtained for Minors' Shares.

The dispute arose from a suit for partition filed by the widow and children of late Praveen Deshpande against his parents and brothers seeking one-six...

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High Court Sanctions Scheme of Amalgamation Between Transferor and Transferee Companies Despite Intervenor Objection. Non-Disclosure of Pre and Post Capital Structure in Explanatory Statement Did Not Invalidate Scheme When Shareholders Had Sufficient Information Under Section 393 of Companies Act, 1956.

The transferor company, Chemidye Manufacturing Company Pvt. Ltd., and the transferee company, Thirumalai Chemicals Ltd., both engaged in similar chemi...

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Supreme Court Upholds Death Sentence for Brutal Rape and Murder of Two-Year-Old Child. Circumstantial Evidence and Medical Testimony Confirm Guilt Under Sections 302, 363, 376, 377 IPC.

The case involves the brutal kidnapping, rape, unnatural offence, and murder of a two-year-old girl by the appellant, Ravi S/o Ashok Ghumare, in Jalna...