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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Resolves Conflict in Citizenship Rules for Assam NRC: Harmonious Construction of Sub-para (2) of Paragraph 3 and Paragraph 8 of Schedule to Citizenship Rules, 2003. Court Declines to Create Appellate Forum Under Article 142, Leaves it to Parliament and Executive.

The Supreme Court of India heard a batch of civil appeals arising from Special Leave Petitions challenging the preparation of the National Register of...

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Supreme Court Dismisses Appeal by Condominium Association for Lack of Locus Standi Under Consumer Protection Act. Statutory Body Formed Under Karnataka Apartment Ownership Act, 1972 Is Not a Voluntary Consumer Association or Consumer Under Section 12 of the Consumer Protection Act, 1986.

The appellant, Sobha Hibiscus Condominium, is a statutory body formed under the Karnataka Apartment Ownership Act, 1972, comprising owners of apartmen...

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Supreme Court Sets Aside Bail Granted by High Court in Murder Case Due to Non-Application of Mind. The High Court failed to consider prima facie evidence of 27 injuries and eye-witness statement under Section 439 CrPC, rendering the bail order illegal.

The case arises from a judgment of the Rajasthan High Court granting bail to the first respondent, Rajesh Kumar @ Polia, and four other accused person...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case for Notified Person Under Special Court Act. Interest under Sections 234A, 234B, and 234C of Income Tax Act, 1961 not chargeable due to assets being vested in Custodian.

The case involves an appeal by the Commissioner of Income Tax against the decision of the Income Tax Appellate Tribunal which held that the assessee, ...

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Bombay High Court Dismisses Minority Institutions' Plea for 100% Management Quota in Professional Courses. Management quota for minority unaided professional institutions fixed at 50% upheld as reasonable under Article 30(1) of the Constitution.

The case involved three minority unaided professional institutions offering courses in Architecture, Pharmacy, and Management Sciences, established an...

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Bombay High Court Dismisses Petition Seeking Concurrency of Sentences in Multiple Convictions for Theft and Forgery. Court holds that Section 427(1) CrPC does not mandate concurrency for distinct transactions and that the trial court's discretion to order consecutive sentences was justified.

The petitioner, Abidkhan @ Salman Mukhtar Khan Pathan, was convicted in three separate criminal cases (C.C. Nos.664/PW/2011, 665/PW/2011, and 666/PW/2...

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Bombay High Court Dismisses Revision Applications Challenging Conviction Under Electricity Act for Theft of Energy — Held That Theft of Electricity is a Continuing Offence and Limitation Under Section 468 CrPC Does Not Apply.

The judgment pertains to a batch of criminal revision applications filed by Kailaskumar Bhawarlal Jain challenging his conviction under Section 39 of ...