Civil Law – Declaration and Injunction – Allegation of Fraudulent Decree – Appeal against dismissal of suit for declaration and permanent injunction filed by legal heirs of Rugha Ram dismissed – Plaintiffs claimed that Rugha Ram, being of weak mental health, was defrauded into a mutual oral exchange of land for a house – Courts below held no evidence was adduced to pr...
Taxation Law - Section 9(1)(vii), Explanation 2; Section 147, Section 144C, Section 260A of the Income Tax Act, 1961 - DTAA Interpretation – ‘Make Available’ Condition – No Transfer of Technical Knowledge – Non-Taxability under Article 13 – The Court held that receipts from GIPL for providing access to an e-invoicing platform do not qualify as Fees for Technical...
Election Petition – Rejection under Order 7 Rule 11 CPC – Non-Compliance of Mandatory Provisions – Bombay High Court dismissed the election petition filed under Section 81 of the Representation of the People Act, 1951, challenging the election of the returned candidate on various grounds including EVM irregularities and corrupt practices – Held: Petition was defective for n...
Criminal Law – Rape - Section 376(3), 342, 504 of the IPC - Section 3, 4(2) of the POCSO Act – Appeal Against Conviction – Acquittal - False Rape Allegation – Discrepant Testimony – Medico-Legal Contradictions – Conviction Set Aside – The appellant was convicted for offences under Section 376(3) IPC and Section 3/4(2) POCSO Act on charges of raping his min...
Civil law – Declaration of Title and Possession – Failure to Prove Title – Appeal Dismissed – The appellant-plaintiff sought declaration of title over the ‘B’ schedule property and consequential relief of possession and injunction – Plaintiff failed to establish title by not producing foundational documents, including the prior sale deeds, and failed...
Service Law – Criminal Case During Selection – Rule 12.18 of Punjab Police Rules – Rejection of Appointment Set Aside – The petitioner, who was discharged from a criminal case and had disclosed the FIR in the verification form, was denied appointment to the post of Constable – Held: Clause (c) of Rule 12.18(3) was applicable as the police had found the petitioner inno...
Matrimonial Law – Divorce - Section 13(1)(ia) of the Hindu Marriage Act – Divorce on Grounds of Cruelty – Appeal Dismissed – Decree Affirmed – The appellant-wife challenged the decree of divorce granted to the respondent-husband under Section 13(1)(ia) of the Hindu Marriage Act – Respondent had alleged physical abuse, defamatory complaints to employer and mental...
Land Acquisition – Non-consideration of Highest Sale Exemplar – Compensation Enhanced - The appellants, farmers whose land was acquired in the 1990s for industrial development, challenged the High Court’s refusal to enhance compensation – The Supreme Court found that both the Reference Court and High Court erroneously overlooked the highest exemplar sale deed dated 31/03/19...
Civil Revision – Police Assistance to Implement Interim Injunction – Section 151 CPC – Application Allowed - The petitioner challenged the trial court’s order granting police help to enforce an interim injunction where the possession of the disputed property was contested – The High Court held that police assistance cannot be granted mechanically under Section 151 wit...
Taxation Law - Capital Gains – Exemption under Section 54 of the Income Tax Act – Investment in Multiple Units – Exemption Allowed – The appellant sold a flat in Mumbai and invested ₹1.08 crore in seven residential units in Pune – Tribunal restricted exemption to one unit – Held: Under the unamended Section 54, the phrase “a residential house” can ...