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Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

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Bombay High Court Dismisses Acquiring Body's Writ Petition Challenging Section 28-A Award as Not Maintainable Due to Alternative Remedy. Acquiring Body Cannot Seek Reference Under Section 28-A(3) of Land Acquisition Act, 1894, as It Is Not a 'Person Interested' and Is Barred by Section 50(2).

The Bombay High Court dealt with three writ petitions filed by the Maharashtra Krishna Valley Development Corporation Limited, the acquiring body for ...

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Supreme Court Dismisses Appeal Challenging Sanction and Cognizance in UAPA Case — No Infirmity Found in Sanction Order or Cognizance Order. Court upholds validity of suo-motu sanction under Section 45(2) of UAPA and cognizance order under Section 120B IPC read with UAPA and CLA Act.

The Supreme Court dismissed the appeal filed by Fuleshwar Gope challenging the judgment of the Jharkhand High Court which refused to quash the sanctio...

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Supreme Court Clarifies Deduction of Broken Period Interest for Banks Treating Securities as Stock-in-TradeDeduction Allowed as Revenue Expenditure for Banks Holding Securities as Stock-in-Trade

The Supreme Court addressed the treatment of broken period interest for tax purposes. The issue centered on whether broken period interest could be de...

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Supreme Court Restores Conviction for Aggravated Penetrative Sexual Assault Under POCSO Act Despite Victim's Consent and Cohabitation. Consent of a Minor Is Irrelevant for Offences Under the POCSO Act and Section 376 IPC, and the High Court Exceeded Its Jurisdiction by Acquitting Based on Such Consent.

The Supreme Court of India dealt with a suo motu writ petition and a criminal appeal arising from a judgment of the Calcutta High Court. The backgroun...