News Bombay High Court holds insurance claim amounts received for death of horses by Poonawalla Estate Stud and Agricultural Farm to be capital receipts, not taxable as business profits, reiterating “heads of income under the Act are mutually exclusive” while quashing tax demands RawlawJuly 11, 20255 min read
News Kerala High Court quashes Perinthalmanna Municipality’s property tax demands for non-compliance with statutory publication requirements under Kerala Municipality Act and Rules, reaffirms “no levy or collection of tax save by authority of law” while directing reassessment within six months RawlawJuly 11, 20254 min read
News Bombay High Court sets aside finding of frustration of contract, holding non-performance due to labour strike and price rise does not constitute force majeure, directs cooperative federation to pay damages to buyer for breach of shellac supply agreement with export obligation RawlawJuly 11, 20255 min read
News Calcutta High Court holds supply of power by captive power plants to manufacturing units should be valued at the rate charged by state electricity boards to industrial consumers for computing Section 80-IA deduction, rejecting revenue’s challenge and reaffirming “market value under Section 80-IA means open market rate to consumer” RawlawJuly 11, 20255 min read
News Chhattisgarh High Court Dismisses State’s Appeal Against Acquittal in Child Trafficking Case, Emphasises “Acquittals Cannot Be Overturned Unless Impossible or Perverse” RawlawJuly 11, 20256 min read
News Calcutta High Court sets aside Kolkata Municipal Corporation’s property tax demand against auction purchaser, holding no liability for pre-purchase arrears without notice and directs immediate mutation of property in buyer’s name despite municipality’s objections on unpaid prior dues RawlawJuly 11, 20255 min read
News Patna High Court upholds conviction under attempt to murder charges but reduces sentence to period undergone considering prolonged litigation, noting “common intention can be inferred from concerted actions at crime scene” in Gaya shooting case linked to land dispute RawlawJuly 11, 20255 min read
News Patna High Court Acquits Appellant of Arms Act Conviction, Holding Non-Examination of Investigating Officer, Contradictions in Witness Testimonies, and Failure to Produce Seized Weapons Created Reasonable Doubt Warranting Benefit to the Accused RawlawJuly 11, 20255 min read
News Kerala High Court sets aside discharge of Scheduled Caste Development Officer in Rs 7.5 lakh SC land rehabilitation fund misappropriation case, holding sanction under Section 197 CrPC not required for IPC offences in corruption cases, and directs trial to proceed RawlawJuly 11, 20255 min read
News Bombay High Court Rejects Anticipatory Bail to Additional Tehsildar Accused of Demanding Bribes through Agents in Mutation Entry Cases, Citing “Corruption Threatens the Foundation of Democracy” While Stressing Custodial Interrogation Essential in Trap Cases Involving Public Servants RawlawJuly 10, 20255 min read
