Income Tax – Section 68 – Unsecured Loan – Identity – Creditworthiness – Genuineness – Loan of ₹10 crore received through banking channels from Shashi Foods confirmed by lender in statement during survey and in reply to notice u/s 133(6) – AO doubted creditworthiness based on enquiries into lender’s creditors and allegation of bogus purchases &ndas...
Revenue Recovery – Challenge to Auction Sale – Delay – Writ Not Maintainable – Appellant failed to invoke statutory remedies under Sections 37-A and 38 of the Tamil Nadu Revenue Recovery Act, 1864 within 30 days – Auction held on 29.07.2005 and confirmed on 23.07.2008 – Payments made during writ proceedings cannot substitute compliance with statutory procedure &...
Sales Tax – Set-off – Interpretation of Rule 41D(3)(a) of Bombay Sales Tax Rules – Apportionment on Furnace Oil – Assessee claimed full set-off on purchase of furnace oil used in manufacture of goods, some of which were transferred to branches outside State – Tribunal applied pro-rata reduction of 6% under Rule 41D(3)(a) for such branch transfers – Revenue suppo...
Municipal Employment – Daily Wage Workers – Regularization – Employer-Employee Relationship – Perennial Duties – Labour Contract Society Plea Unsupported – 28 Years of Continuous Service – Application of SC Judgment in Shripal v. Nagar Nigam, Ghaziabad – Award Granting SSR Wages and Regularization Upheld – Writ Appeal Dismissed [Paras 7–1...
Constitutional Law – Disqualification under Tenth Schedule – Speaker’s decision – Judicial Review – Defection Established – Respondent No. 2, elected on BJP ticket, publicly associated with AITC through press conference on June 11, 2021 – Disqualification petition filed by petitioner on June 17, 2021 – Speaker rejected petition citing absence of &quo...
Specific Performance – Existence and Validity of Contract – Absence of boundaries in agreement, partial alienation by defendant, and plaintiff’s failure to plead/claim relief under Section 12(2) – Trial Court erred in decreeing specific performance – Appeal allowed – Suit dismissed [Paras 29–39].
Specific Performance – Proof of Agreement...
Food Safety – FSSA vs IPC – Overriding effect of Section 89 FSSA – Police cannot register FIR for food adulteration offences – Prosecution must follow Section 42 mechanism – Ingredients of IPC offences (Ss. 420, 270, 272, 273, 308) not made out – FIR and subsequent proceedings quashed [Paras 2–5, 7, 8, 10].
Food Safety Law – Special Stat...
Contempt of Court – Civil Contempt – Interim Stay Order – Wilful Disobedience – Despite being served with the High Court’s stay order dated 07.10.2025 restraining action on the cancellation of the No Objection Certificate (NOC), the respondent-contemnor initiated fresh proceedings under Section 34 of the Disaster Management Act and issued an order dated 24.10.2025 for...
Income Tax – Reassessment – Mandatory Service of Notice – Jurisdictional Error – Notices under Sections 148 and 142(1) issued on obsolete e-mail despite assessee updating communication details – Held: Service of notice under Section 148 is a condition precedent and must be effected strictly as per Section 282 read with Rule 127 – Absence of valid service renders...
Eviction – Unregistered Lease Agreement – Section 107 TPA – Clause Barred Eviction – Lease dated 11.07.1990 contained clause barring landlord from initiating eviction proceedings – Trial and revisional courts held the lease inadmissible as it was unregistered – Held: Clause 3 implied lease in perpetuity exceeding one year – Required registration under Sect...