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Bombay High Court Declared Reassessment Notice Under Section 148 Of The Income-Tax Act, 1961 As Without Jurisdiction – Held That Search-Based Proceedings Should Have Been Initiated Under Section 153C

Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...

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Apportionment Dispute in Compensation—Land Acquisition Officer (LAO) Lacked Jurisdiction—Dispute to be Referred to Civil Court

Maharashtra Highways Act, 1955—Section 19C(4)—Apportionment dispute in compensation for acquired land—LAO had no authority to decide—Matter to...

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Supreme Court Clarified Permanent Alimony Covers All Maintenance Claims – No Further Dues Payable. Miscellaneous Application Seeking Additional Maintenance Rejected – Rs. 50 Lakh Permanent Alimony Held as Full and Final Settlement

The Supreme Court dismissed the Miscellaneous Application, holding that all disputes, including maintenance, were finally settled by its previous judg...

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Interest on Compensation – Employee’s Compensation Act, 1923 – Statutory Mandate of 12% Interest on Delay – Insurer’s Liability for Payment – Supreme Court Clarifies Position

Employee’s Compensation Act, 1923 – Section 4A(3) – Interest at 12% per annum held to be mandatory on delay in payment of compensation – Insur...

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Supreme Court Upholds High Court’s Decision – Rule 21(8) of Punjab VAT Rules Cannot Be Applied Retrospectively Without Statutory Sanction

The Supreme Court dismissed the appeal, upholding the High Court’s decision. Held that Rule 21(8) of the Punjab VAT Rules could not be applied r...

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Forfeiture of Gratuity – No Conviction Required for Moral Turpitude – Supreme Court Clarifies Legal Position. Termination for misconduct constituting an offence involving moral turpitude permits forfeiture of gratuity even without a criminal conviction.

Conviction Not Necessary for Forfeiture – The Supreme Court overruled the earlier interpretation in C.G. Ajay Babu (2018), holding that Section 4(6)...

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Civil Suit for Declaration of Title and Possession — Res Judicata, Limitation, and Representative Suit Discussed — Supreme Court Set Aside High Court’s Decree and Dismissed the Suit.

A suit filed in a representative capacity cannot override the conclusive effect of a decree already attained finality, and res judicata shall bar any ...

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Review Jurisdiction, Suppression of Evidence, and Award of Back Wages. Supreme Court Upholds Review Jurisdiction, Condemns Suppression of Evidence, and Modifies Back Wages Award.

The Supreme Court held that MSRTC was guilty of suggestio falsi and suppresio veri by not disclosing its pleadings before the MACT to the Labour Co...

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Supreme Court Upholds Demand Notices for Recovery of Rebate on Electricity Tariff. Promissory Estoppel Yields to Public Interest – Rebate Withdrawal Validated

The Supreme Court dismissed the appeals, holding that: The appellants were not entitled to the rebate under the notification dated 30.09.1991, as the...