Granting Bail Does Not Shield Foreign Nationals from Executive Action on Visa Violations: Delhi High Court Contempt Jurisdiction Cannot Be Misused to Resolve Substantive Disputes or Replace Execution Mechanisms: P&H High Court Eviction Proceedings Must Follow Principles of Natural Justice: Telangana High Court Quashes Eviction Order under Senior Citizens Act Limitation Law | Sufficient Cause Cannot Be Liberally Interpreted If Negligence or Inaction Is Apparent: Gujarat High Court Mere Pendency of Lease Renewal Requests Does Not Constitute Bona Fide Dispute: Calcutta High Court Upholds Eviction Proceedings Under Public Premises Act CGST | Declaratory Nature of Safari Retreats Ruling Mandates Reassessment of Input Tax Credit Claims: Kerala High Court Changing Rules of the Game Mid-Way Violates Articles 14 and 16 of the Constitution: Rajasthan High Court Disapproval of a Relationship Does Not Constitute Abetment of Suicide Without Direct Instigation or Mens Rea: Supreme Court Limitation Period Under Section 166(3) of the Motor Vehicle Act Cannot Defeat Victim’s Right to Compensation: Gujarat High Court Maintenance To Wife Cannot Be a Precondition for Bail: Supreme Court Clarifies Scope of Section 438 CrPC Court Cannot Rewrite Contract When Vendor Lacks Ownership of the Property: Calcutta High Court Dismisses Appeal for Specific Performance Royalty Can Be Levied on Minor Minerals Like Brick Earth, Irrespective of Land Ownership: Supreme Court Bail in Heinous Crimes Must Be Granted with Adequate Reasons and Judicial Scrutiny: Supreme Court Judicial Review in Disciplinary Cases Is Limited to Fairness, Not Reappreciation of Evidence: Supreme Court

"CIVIL" Digest

Motor Vehicles Act – Compensation Enhancement – Appeal against the High Court’s decision on compensation for the death of a housewife aged 25 years in a vehicular accident – Supreme Court held that the High Court erred in assessing the income of the deceased and in not considering future prospects – Income of the deceased should be considered at Rs. 7500 per month, wi...

Land Acquisition – Lapse of Proceedings – Compensation – The appellants challenged the High Court's decision declaring the acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-payment of compensation – Supreme Court noted that the High Court relied on the Pune Municipal Corporation case, which was later overruled by the Constitution Bench in Ind...

Land Acquisition – Market Value and Development Charges – The appeals pertain to the acquisition of land for the rehabilitation of displaced persons from villages submerged due to the Sardar Sarovar Dam – The Reference Court and High Court assessed the market value based on exemplars of smaller plots and applied deductions for development charges – Supreme Court held that m...

Income Tax – Capital Gains – Revaluation of Assets – The respondent, a partnership firm, revalued its assets and credited the revalued amount to the partners' capital accounts – The Assessing Officer (AO) considered this a transfer of capital assets and made additions towards short-term capital gains under Section 45(4) of the Income Tax Act – Supreme Court held t...

Municipal Corporations – Standing Committee – Tenure and Continuance – High Court dismissed the writ petition asserting that the Standing Committee does not continue after the term of the Corporation expires – Supreme Court upheld the High Court's decision – The Standing Committee cannot function beyond the tenure of the Corporation as per the Maharashtra Municipa...

Municipal Taxation – General Tax Exemption – Appellant sought exemption from general tax for properties used for public worship or charitable purposes under Section 132(1)(b) of the Gujarat Provincial Municipal Corporations Act, 1949 – Supreme Court held that exemption under Section 132(1)(b) applies only when tax is computed based on annual rateable value under Sections 129-133,...

Motor Vehicle Accident – Compensation – Enhancement – The appellant sustained serious injuries in a motor vehicle accident leading to lifelong disabilities – Tribunal dismissed the claim on technical grounds – High Court awarded Rs. 13,34,000/- – Appellant sought enhancement – Supreme Court considered severity of injuries, disabilities, and future needs &n...

Pension Scheme – Applicability and Retrospective Implementation – Appeals by the State of Uttar Pradesh against High Court's decision to grant revised pay structure and pensionary benefits to employees of the Uttar Pradesh Avas Evam Vikas Parishad (Board) as per a new pension scheme brought into force from January 1, 1996 – Supreme Court upheld the High Court's decision, ...

Income Tax – Withholding Tax Certificate – Interpretation of Section 197 of the Income Tax Act, 1961 – The Delhi High Court examined whether the denial of a Nil withholding tax certificate to SFDC Ireland Limited by the Commissioner of Income Tax was justified. The petitioner, a resident of Ireland, argued that the payments received from SFDC India for the sale of standardized, n...

Taxation – Rebate of Duty – Limitation Period – Appellant filed claims for rebate of duty paid on exported goods beyond the period prescribed under Section 11B of the Central Excise Act – Supreme Court held that the limitation period of one year under Section 11B is applicable to rebate claims under Rule 18 of the Central Excise Rules – The parent statute’s prov...