Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships LEGAL ISSUE: Whether industrial townships, excluded from municipal areas, qualify as “local areas” for entry tax under Entry 52 of List II of the Seventh Schedule of the Constitution. CASE TYPE: Tax Law (Entry Tax) Case Name: M/s. OCL INDIA LTD. vs. STATE […]
Supreme Court Upholds Conviction in Mass Murder Case: Ashok Kumar Singh Chandel vs. State of U.P. (2022) LEGAL ISSUE: Criminal Appeal against conviction for murder and unlawful assembly. CASE TYPE: Criminal Law. Case Name: Ashok Kumar Singh Chandel vs. State of U.P. [Judgment Date]: 04 November 2022 Introduction Date of the Judgment: 04 November 2022
Supreme Court Upholds TDS on LTC for Foreign Travel: State Bank of India vs. Assistant Commissioner of Income Tax (2022) LEGAL ISSUE: Whether Leave Travel Concession (LTC) availed by employees, involving a foreign leg in the travel itinerary, is exempt from tax under Section 10(5) of the Income Tax Act, 1961, and whether the employer
Supreme Court Commutes Death Sentence Due to Solitary Confinement and Delay: B.A. Umesh vs. Union of India (2022) LEGAL ISSUE: Whether prolonged solitary confinement and delays in processing a mercy petition can be grounds for commuting a death sentence to life imprisonment. CASE TYPE: Criminal. Case Name: B.A. Umesh vs. Union of India & Ors.
Supreme Court Clarifies Land Acquisition Compensation and Rehabilitation in Mahanadi Coalfields Case LEGAL ISSUE: Determination of compensation and rehabilitation for land acquired under the Coal Bearing Areas (Acquisition and Development) Act, 1957. CASE TYPE: Land Acquisition, Rehabilitation and Resettlement. Case Name: Mahanadi Coal Fields Ltd. & Anr. vs. Mathias Oram & Ors. Judgment Date: 3
Supreme Court Clarifies Assessment Procedures for Charitable Trusts: Assistant Commissioner of Income Tax vs. Ahmedabad Urban Development Authority (2022) LEGAL ISSUE: Clarification on the application of the Supreme Court’s judgment regarding Section 2(15) of the Income Tax Act, 1961, concerning charitable trusts and general public utility. CASE TYPE: Income Tax Law Case Name: Assistant Commissioner
Supreme Court Modifies Sentence in POCSO Case: Mohd. Firoz vs. State of Madhya Pradesh (2022) LEGAL ISSUE: Modification of sentence in cases involving offences under the Indian Penal Code (IPC) and the Protection of Children from Sexual Offences Act (POCSO). CASE TYPE: Criminal Law, POCSO Act Case Name: Mohd. Firoz vs. State of Madhya Pradesh
Supreme Court modifies sentence in POCSO case: Mohd. Firoz vs. State of Madhya Pradesh (2022) Date of the Judgment: 21 October 2022 Citation: Review Petition (Criminal) No. 282 of 2022 in Criminal Appeal No. 612 of 2019 Judges: Uday Umesh Lalit, CJI, S. Ravindra Bhat, J., Bela M. Trivedi, J. Can a court modify a
Supreme Court Clarifies “Charitable Purpose” under Section 2(15) of Income Tax Act, 1961 Date of the Judgment: 19 October 2022 Citation: (2022) INSC 900 Judges: Uday Umesh Lalit, CJI, S. Ravindra Bhat, J, Pamidighantam Sri Narasimha, J. Can organizations involved in activities that generate revenue, such as trade or business, still be considered charities for
Supreme Court Clarifies “Solely for Educational Purposes” Under Income Tax Act LEGAL ISSUE: Interpretation of “solely for educational purposes” for tax exemption under Section 10(23C) of the Income Tax Act, 1961. CASE TYPE: Income Tax, Charitable Trusts, Educational Institutions Case Name: M/s New Noble Educational Society vs. The Chief Commissioner of Income Tax Judgment Date:
Supreme Court Upholds Cooperative Society’s Right to Redevelop Property: Bengal Secretariat Cooperative Land Mortgage Bank vs. Aloke Kumar (2022) LEGAL ISSUE: Whether a cooperative society can engage a third-party developer for property redevelopment. CASE TYPE: Cooperative Law, Property Law Case Name: The Bengal Secretariat Cooperative Land Mortgage Bank and Housing Society Ltd. vs. Sri Aloke
Supreme Court Upholds Cooperative Society’s Right to Redevelop Property: Bengal Secretariat Cooperative Land Mortgage Bank vs. Sri Aloke Kumar (2022) Date of the Judgment: October 13, 2022 Citation: (2022) INSC 1234 Judges: Uday Umesh Lalit, CJI, S. Ravindra Bhat, J., J.B. Pardiwala, J. Can a single member of a cooperative society stall a redevelopment project
