Bringing you the Best Analytical Legal News
This column will list all the case briefs on the decisions of the Supreme Court
“The Vigilance and Anti-Corruption Bureau (VACB) is also a wing of State Police. The offences under the PC Act are also cognizable and can, therefore, be investigated by the State Police or VACB.”
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“The judiciary would do well to remain circumspect of these practical realities, and interpret service rules in a manner that furthers the very object of a selection process, that is, the selection of the most suitable candidates from suitable candidates for appointment in a timely manner.”
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Business profits must be concrete and commercially realisable, not mere paper adjustments. In amalgamation, substitution of shares that yield realisable assets of definite value constitutes taxable income under Section 28 of Income Tax Act, 1961, guided by the doctrine of real income to tax genuine gains while avoiding illusory ones.
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When interpreting a tariff heading involved in a classification dispute, the tribunal or court may need to invoke and rely on the common or trade parlance test to understand the meaning and scope of the terms used in that tariff heading.
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“The proper course is to proceed with the appeal on merits, ensuring representation, while securing presence only in accordance with law upon dismissal or as otherwise required.”
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“True equality at the workplace can be achieved only with the right impetus given to disability rights as a facet of Corporate Social Responsibility.”
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Section 21 of Arbitration and Conciliation Act, 1996 is concerned only with determining the commencement of the dispute for the purpose of reckoning limitation. There is no mandatory prerequisite for issuance of a Section 21 notice prior to the commencement of arbitration.
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“Constitutional safeguards for Judges cannot come at the cost of paralysing the removal process itself. The first proviso must, therefore, be construed to balance prescribed protection with the effective functioning of the mechanism for removal of a Judge from office triggered by the peoples’ representatives, and not to frustrate it altogether.”
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“Tax extractions by Sovereign states across the globe is broadly in the nature of an income tax called as the direct tax which includes international taxation and corporate taxation and the indirect tax which is a tax on goods and services which is termed as GST in India and VAT by the European Union and a resale tax in USA.”
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“Irrespective of upon whom the culpability may lie from a strict penal perspective, HEIs cannot shirk away from their fundamental duty to ensure that their institutions as a whole are safe, equitable, inclusive and conducive spaces of learning.”
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Denial of maintenance to one category based on a fortuitous circumstance beyond their control is manifestly arbitrary and violative of the guarantee of equality before law under Article 14 of the Constitution.
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Supreme Court granted liberty to the appellants to institute a civil suit with entitlement to claim exemption from limitation under Order VII Rule 6 CPC read with the Limitation Act, 1963.
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The Court stated that POCSO Act is one of the most solemn articulations of justice aimed at protecting the children. Yet, when this legislation is misused, misapplied and used as a tool for exacting revenge, the notion of justice itself teeters on the edge of inversion.
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“It will be a dangerous proposition to hold that judgments and orders which do not refer expressly to statutory provisions are per se dishonest judgments”.
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The very grant of lease to the respondent for agricultural purposes was uncalled for because it led to devastation and deforestation of huge forest area admeasuring nearly 134 acres.
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“The discipline of precedent is not a matter of personal predilection; it is an institutional necessity. Stare decisis et non quieta movere… is a working rule which secures stability, predictability and respect for judicial outcomes. The law cannot change with the change of the Bench.”
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“When bail is sought in prosecutions governed by a special statute, the Court is required to undertake a difficult and sensitive balancing exercise, conscious that neither liberty nor security admits of absolutism”.
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“The decision facilitates access to justice for litigants from a region which is geographically distant from the principal seat of the High Court. The Constitution does not prescribe a single model for judicial administration; it permits institutional discretion to be exercised, within the framework of law, to meet practical and regional needs”.
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In its order dated 23-12-2024, Delhi High Court had expressed satisfaction that offence under Section 5(c) of the POCSO Act was not made out against Kuldeep Sengar on account of him not falling within the definition of a “public servant” and therefore suspended his sentence during the pendency of the Appeal.
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Strong concerns are raised about misinterpretation and improper implementation of the newly adopted definition of the Aravalli Hills and Ranges. Their dissent arises from perceived ambiguity in the directives, creating a pressing need for further clarification to avoid regulatory gaps that could undermine the ecological integrity of the Aravalli region.
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