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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Supreme Court Dismisses Death-Row Convict's Challenge to Rejection of Mercy Petition in Nirbhaya Gang Rape Case. President's Power Under Article 72 is Constitutional Duty Subject to Limited Judicial Review; No Grounds for Interference Established.

The petitioner, Vinay Sharma, a death-row convict in the Nirbhaya gang rape case, filed a writ petition under Article 32 of the Constitution challengi...

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High Court of Judicature at Bombay Hears Confirmation Case and Appeal in Death Sentence for Child Sexual Assault and Murder. Accused Convicted Under Sections 302, 376, 377 of IPC and POCSO Act for Brutal Assault of Minor Girl.

The confirmation case and criminal appeal arise from the conviction and death sentence awarded to the accused by the Special Judge (POCSO), Thane, in ...

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Bombay High Court Examines Appeal Against Divorce Decree on Ground of Desertion; Maintenance for Minor Child Remains in Dispute. The Family Court’s Finding of Desertion Under Section 13(1)(i-b) is Challenged, Alongside Adequacy of Maintenance.

This appeal arose from the judgment and decree of the Family Court No. 2, Bandra, dissolving the marriage solemnized on 14 May 1992 between the appell...

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Bombay High Court Allows Husband's Appeal for Nullity of Marriage Under Section 11 of Hindu Marriage Act, 1955 Due to Wife's Subsisting Marriage. Wife's Appeal for Maintenance Dismissed as Marriage Void Ab Initio.

The case involves two cross-appeals arising from a judgment of the Family Court, Aurangabad, in Petition No. B-1/2010. The husband, Dheeraj Patil, fil...

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Bombay High Court Allows Revision Against Eviction Decree in Bonafide Requirement Case — Landlord's Failure to Lead Personal Evidence Proves Fatal. Constituted Attorney's Evidence Held Insufficient to Prove Bonafide Requirement Under Section 115 CPC.

The case involves a civil revision application filed by the defendants (tenants) against the judgment and decree of the appellate court confirming the...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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Supreme Court Dismisses Appeal in Bank Account Suit — Plaint Rejected as Barred by Limitation Under Article 113 of Limitation Act, 1963. Exchange of Correspondence Cannot Extend Limitation Once Right to Sue Accrues.

The appellant, Shakti Bhog Food Industries Ltd., filed a civil suit in 2005 against the Central Bank of India and another respondent seeking a decree ...

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Supreme Court Dismisses Appeal in Execution of Foreign Decree Case, Holding Limitation Period of 12 Years Runs from Date of Foreign Decree. Bank of Baroda's Execution Petition Filed 14 Years After London Decree Held Time-Barred Under Article 136 of Limitation Act, 1963.

The case involves a dispute between Bank of Baroda (appellant) and Kotak Mahindra Bank Ltd. (respondent, successor of Vysya Bank) regarding the limita...