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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Supreme Court Dismisses Appeal in Electricity Act Case Over Unapproved Power Purchase Agreement. Appellant's Claim for Compensation Due to Gas Shortage Rejected as No Provision in PPA or Tariff Regulations and Fuel Risk Lies with Independent Power Producer Under Electricity Act, 2003.

The appeal was filed under Section 125 of the Electricity Act, 2003, challenging the Appellate Tribunal for Electricity's judgment that dismissed the ...

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Supreme Court Dismisses Appeals by Work Charged Employees on Pension Calculation Under 2013 Rules. Rule 5(v) of Work Charged Establishment Revised Service Conditions (Repealing) Rules, 2013 Limits Counting of Work Charged Service to Shortfall in Qualifying Period for Pension, Not Entire Service Period.

The dispute arose from appeals by work charged employees whose services were regularized under the Work Charged Establishment Revised Service Conditio...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Supreme Court Restores Tribunal's Compensation Award in Motor Accident Claim Case - High Court's Reduction of Functional Disability Percentage Without Cross-Appeal by Insurance Company Deemed Unjustified Under Order XLI Rule 33 of Code of Civil Procedure, 1908.

The dispute arose from a motor accident claim where the appellant, injured in a road traffic accident, sought compensation. The appellant, a 32-year-o...

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Supreme Court Commutes Death Sentence to Life Imprisonment for Mentally Ill Accused in Rape and Murder Case — Non-Compliance with Section 235(2) CrPC and Supervening Mental Illness Considered

The Supreme Court of India heard a review petition filed by an accused (referred to as 'Accused X') against his conviction and death sentence for the ...

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Bombay High Court at Goa Upholds Compensation for Housewife's Permanent Disability in Motor Accident Case. Notional Income of Housewife Assessed at ₹4,000 per Month for Computing Compensation Under Motor Vehicles Act, 1988.

The case arises from a motor accident that occurred on 25 August 2009, when a vehicle bearing registration No. GA 07/C-0989, driven by Rajendra Datta ...