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Bombay High Court Grants Anticipatory Bail to Accused in Fatal Hit-and-Run Case Due to Lack of Prima Facie Evidence of Knowledge Under Section 304 IPC. The court held that the blood alcohol level was within permissible limits under Section 185 MV Act and that custodial interrogation was not required.

The applicant, a female MBA graduate and businesswoman, sought anticipatory bail under Section 438 CrPC in connection with a fatal hit-and-run acciden...

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Bombay High Court Dismisses Revision Against Rejection of Plaint Rejection Application in Partition Suit. Court Holds That Plaint Cannot Be Rejected Under Order VII Rule 11 CPC When Averments Disclose a Cause of Action, Even If Ancestral Character of Property Is Disputed.

The case involves a civil revision application filed by Mohan Hirachand Shah (defendant no.1) against an order of the Civil Judge, Senior Division, Al...

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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 Will Dispute, Restoring Trial Court Decree for Possession. Registered Will Upheld as Validly Proved Under Indian Succession Act and Indian Evidence Act, While Unregistered Will Found Forged Based on Suspicious Circumstances.

The dispute centered on the validity of two wills concerning a residential property originally owned by Ms. Jessie Jayalakshmi. The appellant, claimin...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...