Supreme Court refers the issue of Commissioner’s power to extend assessment time to a larger bench: Commissioner of Sales Tax Odisha vs. Essel Mining LEGAL ISSUE: Whether the Commissioner of Sales Tax can extend the time for an Assessing Authority to complete an audit assessment after the initial six-month period has expired. CASE TYPE: Tax […]
Supreme Court Upholds Trial Court Decision in Land Dispute: State of Telangana vs. B. Rangaswamy (2022) LEGAL ISSUE: Dispute over land ownership and identity based on survey numbers. CASE TYPE: Civil Land Dispute Case Name: The Principal Secretary, Revenue Department, State of Telangana & Anr. vs. B. Rangaswamy (Dead) By Lrs. & Ors. [Judgment Date]:
Supreme Court Clarifies Mandatory Nature of Declaration for Section 10B Exemption: Principal Commissioner of Income Tax-III vs. M/s Wipro Limited (2022) LEGAL ISSUE: Whether the declaration under Section 10B(8) of the Income Tax Act, 1961, must be furnished before the due date of filing the original return of income to claim exemption. CASE TYPE: Income
Supreme Court Acquits Accused in Murder Case Due to Lack of Evidence: Shishpal vs. State (2022) LEGAL ISSUE: Whether the prosecution proved the guilt of the accused beyond reasonable doubt in a murder case based on circumstantial evidence and the principle of common intention. CASE TYPE: Criminal Law Case Name: Shishpal @ Shishu vs. The
Supreme Court overturns acquittal in double murder case: Malti Sahu vs. Rahul (2022) INSC 640 LEGAL ISSUE: Whether the High Court erred in acquitting the accused based on circumstantial evidence in a double murder case. CASE TYPE: Criminal Law Case Name: Malti Sahu vs. Rahul & Anr. Judgment Date: 11 July 2022 Date of the
Supreme Court overturns conviction in murder case: Ravi Sharma vs. State (2022) INSC 594 LEGAL ISSUE: Whether the High Court was right in overturning the acquittal by the trial court based on circumstantial evidence and motive. CASE TYPE: Criminal Law Case Name: Ravi Sharma vs. State (Government of NCT of Delhi) & Anr. Judgment Date:
Supreme Court Holds Perry Kansagra Guilty of Contempt for Violating Undertakings and Defying Court Orders in Child Custody Case LEGAL ISSUE: Contempt of Court for violating undertakings and defying court orders. CASE TYPE: Contempt Jurisdiction Case Name: IN RE: PERRY KANSAGRA [Judgment Date]: 11 July 2022 Date of the Judgment: 11 July 2022 Citation: Suo-Motu
Supreme Court on Maintenance Charges and Delay Compensation in Real Estate: Utpal Trehan vs DLF Home Developers Ltd. (2022) LEGAL ISSUE: Whether a builder can collect maintenance charges from a flat buyer before handing over possession and the extent of delay compensation. CASE TYPE: Consumer Law/Real Estate. Case Name: Utpal Trehan vs DLF Home Developers
Supreme Court Clarifies “Person Interested” in KIAD Act Land Acquisition: Gregory Patrao vs. MRPL (2022) LEGAL ISSUE: Whether a post-acquisition allottee of land is a “person interested” in land acquisition proceedings under the Karnataka Industrial Areas Development Act, 1966 (KIAD Act). CASE TYPE: Land Acquisition Law Case Name: Gregory Patrao and Ors. vs. Mangalore Refinery
Supreme Court Clarifies Land Compensation Under National Highways Act: NHAI vs. Nagaraju (2022) LEGAL ISSUE: Determination of fair compensation for land acquisition under the National Highways Act, 1956 (NH Act) and the applicability of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (RFCTLARR Act, 2013). CASE TYPE: Land
Supreme Court Clarifies Bail Procedures and Upholds Personal Liberty: Satender Kumar Antil vs. CBI (2022) LEGAL ISSUE: Clarification of bail procedures and the interpretation of personal liberty in criminal cases. CASE TYPE: Criminal Law, Bail Case Name: Satender Kumar Antil vs. Central Bureau of Investigation & Anr. [Judgment Date]: 11 July 2022 Date of the
Supreme Court Upholds Bail in NDPS Case: State of West Bengal vs. Rakesh Singh LEGAL ISSUE: Whether the High Court was correct in granting bail to an accused under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act), particularly when the accused was charged under Section 27A of the NDPS Act. CASE TYPE: Criminal
