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Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

Supreme Court

Supreme Court Allows Revenue's Appeal in Share Capital/Premium Case — Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investors Under Section 68 of Income Tax Act. The onus under Section 68 is on the assessee to establish the identity, creditworthiness, and genuineness of transactions; mere production of documents is insufficient when investor companies are non-existent or unresponsive.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

Supreme Court

Supreme Court Allows Bank's Appeal in Disciplinary Matter: Non-Supply of Inquiry Report Before 1990 Not Fatal; Disagreement Reasons Must Be Communicated. The Court restored punishments of reversion and removal from service imposed on a bank employee for gross negligence and fraud.

1 Jan 2019

The Supreme Court dealt with two appeals by the State Bank of India against a common High Court order that set aside disciplinary punishments imposed ...

Supreme Court

Supreme Court Upholds NCLAT Decision on Mandatory 75% Voting Share for Resolution Plan Approval Under I&B Code. Financial Creditors' Rejection of Resolution Plan for Kamineni Steel & Power India Pvt. Ltd. and Innoventive Industries Ltd. Leads to Liquidation as Plan Did Not Garner Required Majority.

6 Sep 2018

The Supreme Court of India heard appeals arising from a common judgment of the National Company Law Appellate Tribunal (NCLAT) dated 6 September 2018,...

Supreme Court

Supreme Court Upholds Conviction of Mother in Murder Case Under Section 302 IPC Based on Circumstantial Evidence and Last Seen Theory. The Court affirmed the life imprisonment sentence, finding that the prosecution established a complete chain of circumstances and the appellant failed to explain the child's death, rejecting the alibi defense.

9 Mar 2010

The appeal by special leave was directed against the judgment and order of the High Court of Judicature at Madras, which dismissed the appeal against ...

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