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Supreme Court Examines Constitutionality of Prohibitory Orders Under Section 144 CrPC Restricting Public Assembly. Judgment Clarifies That Reasonable Restrictions on Speech and Assembly Must Be Just, Fair and Reasonable Under Articles 19 and 21.

The Supreme Court initiated a suo motu criminal writ petition regarding the incident at Ramlila Maidan on 4-5 June 2011, involving the imposition of p...

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Supreme Court Clarifies Deduction of Broken Period Interest for Banks Treating Securities as Stock-in-TradeDeduction Allowed as Revenue Expenditure for Banks Holding Securities as Stock-in-Trade

The Supreme Court addressed the treatment of broken period interest for tax purposes. The issue centered on whether broken period interest could be de...

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Bombay High Court Upholds Eviction of Tenant for Using Commercial Shop for Residential Purposes Under Section 13(1)(a) of Bombay Rent Act. Change of User from Business to Residence Constitutes Acts Contrary to Section 108(o) of Transfer of Property Act, Even Without Physical Damage.

The case involves a dispute between the original plaintiff-respondent, Prabhakar Shravan Shinde, the owner of two shops in Kalyan, and the original de...

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Bombay High Court Allows Wife's Interim Maintenance Application in Family Court Appeal, Dismisses Husband's Stay Application. Maintenance under Section 125 CrPC is a continuing right and wife's employment does not automatically disentitle maintenance if her income is insufficient.

The case involves two interim applications in a Family Court Appeal. The wife, Purvi Mukesh Gada, filed an application (IA/16733/2023) seeking interim...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...