supreme court

Supreme Court Expunges Strictures Against Rajasthan Judicial Officer, Holds High Courts Cannot Condemn Judicial Officers Unheard, Reiterates “Criticism Should Target Orders, Not Judges”, Allows Appeal Where Bail Order was Criticized Without Notice and Relied on Overruled Precedent

Court’s Decision The Supreme Court allowed the appeal filed by a judicial officer of the Rajasthan District Judiciary and expunged strictures passed against him by the Rajasthan High Court. The…
income tax department

Calcutta High Court dismisses Income Tax Department’s appeal challenging tribunal relief to company over alleged Rs. 2.48 crore accommodation entries, holding “there must be a direct nexus between material and belief of income escapement”

Court’s Decision The Calcutta High Court dismissed the Income Tax Department’s appeal challenging the Income Tax Appellate Tribunal’s order granting relief to the assessee in reassessment proceedings alleging receipt of…
doubtful debt

Bombay High Court Allows Appeal Holding Provision for Doubtful Debts Made Towards Receivables Is Not a Reserve, Sets Aside Addition to Book Profits Under Clause (b) of Explanation to Section 115JA as “Provision Made Towards Receivables Cannot Be Added Back in Book Profits, Upholding Legislative Intent and Consistency”

Court’s Decision The Bombay High Court allowed the appeal, holding that the provision for doubtful debts towards receivables is not a “reserve” and therefore cannot be added back to book…
dismiss appeal

Himachal Pradesh High Court Dismisses Appeal Against NDPS Conviction, Upholding Five-Year Sentence and Fine While Emphasising Chain of Custody Integrity, Witness Credibility, and Procedural Compliance in Narcotics Seizure Cases

“The integrity of the case property was established, and discrepancies in witness statements do not demolish the prosecution’s case where independent and official witnesses corroborate recovery.” Court’s Decision: The Himachal…
appointment

Patna High Court Dismisses Appeal Seeking Appointment as Assistant Professor Based on Rural Economics Degree, Holding No Equivalence with Economics Degree for 2014 Selection Process Now Concluded, Declining Interference in Concluded Recruitment

Court’s Decision The Patna High Court dismissed the Letters Patent Appeal challenging the Single Judge’s order rejecting the appellant’s writ petition seeking consideration for appointment to the post of Assistant…