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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...

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Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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WRIT PETITION NO. 4574 OF 2026

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Supreme Court Considers Applications to Modify Stray Dog Relocation Directions. The Court Analyzed the Applicability of Animal Birth Control Rules, 2023 to Institutional Areas and the Scope of Article 142.

The Supreme Court, in a suo motu writ petition, addressed the escalating menace of stray animals, particularly dogs, in institutional areas such as sc...

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Bombay High Court Dismisses Writ Petitions Challenging Draft Development Plan and Extension Under Maharashtra Regional and Town Planning Act, 1966. General Body Resolution Modifying Draft Plan Upheld as Legislative Function; Ex Post Facto Extension Held Permissible.

This judgment arose from writ petitions filed before the Aurangabad Bench of the Bombay High Court challenging the notification dated 4 February 2016 ...

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Bombay High Court Considers Petition Challenging Draft Development Plan Publication and Extension Under Maharashtra Regional and Town Planning Act, 1966. Petitioners Allege Irregularities in Municipal Corporation's Substitution of Plan and Ex Post Facto Extension Under Section 26.

The matter pertains to a writ petition before the Bombay High Court, Aurangabad Bench, challenging the notification dated 04.02.2016 published under S...

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Bombay High Court Restrains Developers from Constructing Additional Buildings in Multi-Building Scheme Without Flat Owners' Consent Under MOFA. Disclosure of Potential Additional Construction Held Insufficient Where Specific Representations Were Made About FSI Utilisation and Layout.

The dispute centered on a 230-acre development known as the Powai Area Development Scheme (PADS), in which several cooperative housing societies of co...

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Supreme Court Lays Down Pan-India Guidelines Against Demolition of Properties of Accused Without Due Process. Executive Cannot Use Demolition as Punishment for Crime; Right to Shelter Protected Under Article 21.

This batch of writ petitions under Article 32 of the Constitution of India raised a grievance that residential and commercial properties of persons ac...