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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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Supreme Court Allows Appeal Against High Court Direction to Consider Candidature of General Category Candidate Under Disabled Quota — Candidate Failed to Claim Disability Status in Application

The case involves an appeal by the Rajasthan High Court, Jodhpur and another against the order of the High Court of Judicature for Rajasthan at Jodhpu...

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Supreme Court Upholds Life Imprisonment for Murder Based on Eyewitness Testimony Despite Minor Contradictions. Common Intention Under Section 34 IPC Applied to Accused Who Caught Hold of Deceased, Facilitating Fatal Shot.

The case involves appeals by Balvir Singh, Bhav Singh, and Harnam Singh against the judgment of the Madhya Pradesh High Court affirming their convicti...

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High Court of Karnataka Dismisses Appeal in Execution Proceedings — Upholds Rejection of Application to Set Aside Auction Sale Under Order 21 Rule 90 CPC. Judgment-Debtor Failed to Prove Material Irregularity or Substantial Injury from Alleged Inadequacy of Price.

The case arises from execution proceedings in Ex. No. 73/2004 pending before the Civil Judge (Sr. Dn.), Chickmagalur. The appellants, who are the lega...