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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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High Court Frames Charges Against Accused for Filing Frivolous Litigations; Supreme Court Dispenses with Trial in Contempt Case. Forum Shopping and Abuse of Process Held to Amount to Criminal Contempt Under Section 2(c) of Contempt of Courts Act, 1971.

The criminal contempt petition was filed by Hasham Investment and Trading Company Private Limited, Wipro Limited, and Azim Hasham Premji (complainants...

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Supreme Court Allows Appeal in Kerala Cricket Association Bye-laws Matter, Quashes Harsh Rejection and Blacklisting. High Court Erred in Rejecting Writ Petition on Grounds of Unclean Hands When Appellant Had Plausible Case of Non-Transparency in Ombudsman Proceedings.

The appeal arose from a writ petition challenging the order of the Ombudsman cum Ethics Officer of the Kerala Cricket Association (KCA) dismissing an ...

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Supreme Court Dismisses SLPs of Convicts in Bank Fraud Case — Upholds Conviction for Cheating and Criminal Conspiracy. Fraudulent entries in bank accounts without any instrument constituted cheating under Sections 120-B and 420 IPC.

The Supreme Court dismissed two Special Leave Petitions filed by T.R. Vijayaraman and B. Kanagarajan, who were convicted for cheating and criminal con...

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Supreme Court Cancels Bail Granted to Accused in Double Murder Case Due to Non-Application of Mind by High Court — Emphasizes Need for Detailed Reasoning in Bail Orders Under Section 439 CrPC

The present appeals arise from four orders of the Allahabad High Court granting regular bail to Waseem, Nazim, Aslam, and Abubakar, accused in a doubl...

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Supreme Court Allows Urban Improvement Trust's Appeals in Land Acquisition Case — Acquisition Proceedings Upheld Despite Delay and Compensation Disputes. Notification under Section 52(1) of Rajasthan Urban Improvement Act, 1959 Valid; Compensation Determined and Paid Lawfully.

The Supreme Court allowed the appeals filed by the Urban Improvement Trust against the judgment of the Rajasthan High Court which had quashed the land...