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Supreme Court Allows Revenue's Appeals in Transfer Pricing Cases, Remands to High Courts for Fresh Consideration. The Court Holds That High Court Can Examine Whether Tribunal Followed Guidelines Under Chapter X of Income Tax Act While Determining Arm's Length Price.

The Supreme Court considered a batch of civil appeals, primarily by the Revenue, against judgments of various High Courts, particularly the Karnataka ...

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Supreme Court Remands Tax Appeal to High Court for Speaking Order in Principal Commissioner of Income Tax v. M/s. Bajaj Herbals Pvt. Ltd. High Court's non-speaking dismissal of revenue's appeal under Section 260A of Income Tax Act, 1961 set aside for lack of reasoning.

The case involves an appeal by the Principal Commissioner of Income Tax against an order of the Gujarat High Court dismissing the Revenue's tax appeal...

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Supreme Court Allows Wife's Appeal in Divorce Case: Filing of False Criminal Complaint Does Not Automatically Constitute Mental Cruelty Under Hindu Marriage Act. High Court's Reversal of Concurrent Findings in Second Appeal Set Aside for Exceeding Jurisdiction Under Section 100 CPC.

The Supreme Court allowed the appeals filed by the wife, Mangayakarasi, against the judgment of the Madras High Court which had dissolved her marriage...

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Supreme Court Allows Appeal in Adverse Possession Case, Restores Appellate Court's Decree. Permissive possession cannot be converted into adverse possession without hostile animus; High Court erred in reversing concurrent finding of fact.

The dispute concerns a property originally owned by Banta, who died on 02.07.1992. Banta had two children: Jit Ram (son) and Sibo (daughter). Sibo fil...

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Supreme Court Upholds High Court's Reversal in Gift Deed Case: Presumption of Acceptance Arises from Recital of Possession Delivery. Gift to a deity is validly accepted by trustees; unilateral cancellation by donor is void.

The appeal arose from a suit filed by the respondents (family members of the donor and members of the Kizhakke Veethil Tarwad) seeking a declaration t...

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Supreme Court Allows Appeal in Property Dispute, Restores Concurrent Findings of Courts Below. High Court Erred in Shifting Burden of Proof Without Pleadings on Pardanasheen Status.

The Supreme Court allowed the appeal against the High Court's judgment which had set aside concurrent findings of the trial court and first appellate ...

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Supreme Court Remands Second Appeal for Non-Compliance with Section 100 CPC - Substantial Questions of Law Must Be Framed Before Hearing. High Court's Failure to Frame Questions Before Hearing Vitiated the Proceeding, Matter Remitted for Fresh Adjudication.

The Supreme Court dealt with a civil appeal arising from a second appeal under Section 100 of the Code of Civil Procedure, 1908. The second appeal was...

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Supreme Court Remands Mining Lease Dispute to High Court for Fresh Adjudication on Substantial Questions of Law. Concurrent Findings of Fact Not Immune from Challenge in Second Appeal if Based on No Evidence or Misreading of Evidence.

The Supreme Court of India heard three civil appeals filed by the State of Rajasthan and its authorities against the judgment of the Rajasthan High Co...

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Supreme Court Dismisses Appeal in Gift Deed Dispute — Construction of Document of Title Raises Question of Law Under Section 41 of Punjab Court Act. High Court Correctly Held That Entire Land Was Gifted Based on Authenticated Translation and Conduct of Parties.

The dispute concerns half of the land measuring 3 Biswas and 11 Bighas out of Khasra No. 1252 in Dholewal, Ludhiana. Chaman Lal (the original appellan...