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Supreme Court Allows State's Appeal in Motor Vehicle Registration Fee Dispute — Rule 55A of MP Motor Vehicles Rules Valid. State can charge separate fee for reserved registration numbers under Section 41(6) of Motor Vehicles Act, 1988.

The Supreme Court allowed the appeal filed by the State of Madhya Pradesh against the High Court judgment that had quashed Rule 55A of the Madhya Prad...

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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 Upholds Referral to Arbitration Despite Fraud Allegations in Development Agreement Dispute. Arbitration Clause Survives Challenge When Fraud Relates to Inducement Not Affecting Contractual Terms.

The appeal arose from a civil suit filed by Deccan Paper Mills Co. Ltd. (appellant) against Regency Mahavir Properties and others (respondents) seekin...

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Supreme Court Dismisses Union of India's Appeal in Land Acquisition Compensation Case — Lease Not Fraudulent. High Court's finding that lease was validly granted by Gaon Sabha with due approval upheld; no fraud established to vitiate earlier decree.

The Union of India and another appealed against the High Court of Delhi's judgment dated 21.05.2007, which allowed the respondents' appeals and set as...

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Supreme Court Acquits Appellant in NDPS Case Due to Lack of Conscious Possession and Flawed Investigation. Conviction for cannabis recovery quashed as prosecution failed to prove ownership and possession beyond reasonable doubt under Sections 8C, 20(b)(ii)(c), 35, 54 of NDPS Act.

The appellant, Gangadhar alias Gangaram, was convicted under Section 8C read with Section 20(b)(ii)(c) of the Narcotic Drugs and Psychotropic Substanc...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Allows Appeal by Dependents in Motor Accident Compensation Case — High Court's Factually Erroneous Findings Set Aside. Income Tax Return Filed Before Death Must Be Considered; Future Prospects and Conventional Heads Awarded as Per Pranay Sethi.

The present civil appeal was filed by the dependents of Harish Singh Arya, who died at age 35 in a motor vehicle accident on 18.06.2007. The deceased ...

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Supreme Court Monitors Relief for Migrant Labourers During COVID-19 Lockdown — Directions Issued for Identification, Registration, and Transportation. Constitutional Duty of State to Protect Migrant Workers Under Article 21 Upheld.

The Supreme Court of India, exercising its suo motu writ jurisdiction, took cognizance of the problems and miseries faced by migrant labourers during ...