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Supreme Court Allows Appeal Against Arrest Under PML Act — Validity of Arrest Under Section 19 PML Act Must Be Examined by Trial Court at Remand Stage

The Supreme Court heard an appeal by Arvind Kejriwal challenging his arrest by the Directorate of Enforcement (DoE) under Section 19 of the Prevention...

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"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Supreme Court Allows Assessee's Appeal in Income-tax Act Registration Matter. Cancellation of Firm's Registration Under Rule 6B is Appealable Under Section 30(1) of Income-tax Act, 1922.

The dispute concerned the appealability of an order cancelling the renewal of a firm's registration under the Income-tax Act, 1922. The assessee, Sir ...

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Supreme Court Upholds Right of Co-Occupant to Redeem Mortgage Despite Registered Occupant's Surrender of Occupancy. Surrender Under Section 74 of Bombay Land Revenue Code, 1879 Does Not Affect Non-Surrendering Occupant's Interest Without Authority.

The suit involved redemption of some occupancy lands originally owned and mortgaged by two brothers, S and A, with the khata standing in the name of S...

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Supreme Court Dismisses Revenue Appeal in Income Tax Case; Arrear Dividends on Shares Held Not Taxable as Income. Purchase of Shares Cum-Dividend Implied Price Included Dividend Amount, Which Was Not Income of the Purchaser but Capital Receipt Under Income-tax Act, 1922.

The case involved a tax dispute regarding the treatment of arrear dividends received by the respondent, India Discount Co. Ltd., a dealer in shares an...