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Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

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Supreme Court Dismisses Appeal in Customs Classification Dispute Over All-in-One Desktop Computers. Goods Classified as Portable Under Tariff Item 8471 30 10 Based on Weight and Transportability, Affecting Duty Valuation Under Central Excise Act, 1944.

The Supreme Court of India addressed an appeal concerning the classification of Automatic Data Processing Machines, specifically All-in-One Integrated...

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Supreme Court Clarifies Legal Insanity Defence Under Section 84 IPC and Burden of Proof Under Section 105 Evidence Act. The court held that insanity must be legal, not medical, to exempt from criminal liability, with the accused bearing the burden of proof on a preponderance of probabilities standard.

The judgment involved an appeal where the appellant raised the plea of insanity under Section 84 of the Indian Penal Code, 1860, seeking reversal of a...

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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 Upholds Death Penalty for Accused in Rape and Murder Case Based on Circumstantial Evidence. Conviction under Sections 302 and 376 IPC sustained as witness testimonies were trustworthy and chain of circumstances was complete, applying last seen theory and Section 106 Evidence Act.

The Supreme Court of India heard a criminal appeal by an accused convicted under Sections 302 and 376 of the Indian Penal Code, 1860, for the rape and...