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Supreme Court Modifies Conviction from Murder to Culpable Homicide in Sudden Fight Case. The appellant's conviction under Section 302 IPC was altered to Section 304 Part II IPC as the incident arose from a sudden quarrel without premeditation and the appellant did not take undue advantage.

The appellant Nandlal and the deceased Lakhichand were relatives. A dispute over a common wall led to frequent quarrels. On 16.05.2006, an exchange of...

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Supreme Court Allows Revenue's Appeals in Income Tax Case on Disallowance of Excess Cane Price Paid by Cooperative Society. Excess Payment Over Statutory Price Under Sugarcane (Control) Order, 1966 Held Not Deductible as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

The case involves a batch of appeals by the Commissioner of Income Tax, Bombay against the assessee, Tasgaon Taluka Sahakari Sikhar Karkhana Limited, ...

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Supreme Court Allows Appeal Against High Court's Mandamus for Compassionate Appointment After 21-Year Delay. Claim for Compassionate Appointment Rejected as Stale Due to Inordinate Delay.

The Supreme Court allowed the appeal filed by the Government of India against the judgment of the Madras High Court, which had directed the grant of c...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Allows State's Appeal in Pension Entitlement Case - Resignation Forfeits Past Service Under Punjab Civil Services Rules. Rule 7.5(1) of Punjab Civil Services Rules disentitles a resigning employee to pension as past service stands forfeited.

The respondent, Gurbaran Singh, was appointed as a pharmacist by the Director Health Services, Punjab on 05.09.1975 on a regular basis. During his ten...