M/s Solid Containers Ltd., Mumbai v. Deputy Commissioner of Income Tax

 04 March 2021

This case deals with the definition of the term -profits chargeable to tax- as given in the provisions of Sec. 41 (1) of the Income Tax Act, 1961.

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Union of India v. K.A. Najeeb - Centre had filed an appeal against the order of the Kerala HC

 04 March 2021

The nature of allegations against the appellant are very serious. In copulation of all the facts and merits of the case it was denounced that, besides the condition to be imposed by the trial Court while releasing the respondent, it would serve the b

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Bombay HC Rejects Plea Challenging the 'Hefty' Payment to Senior Advocate in Kanagana’s Case (2021)

 04 March 2021

This case relates to the case filed by Kanagana Ranaut when parts of her office were demolished by the BMC. Senior Advocate Aspi Chinoy had represented then for which he was paid 82.5 Lakh rupees by BMC. The petition in this case was filed challengin

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High Court of Judicature at Madras v. M.C. Subramaniam- Parties Entitled To Refund of Fee in Private Settlement U/s 89 CPC

 04 March 2021

This judgement deals with section 89 of Code of Civil Procedure which deals with settlement. The question before the court was whether the parties who privately settle disputes without the intervention of Court are entitled to refund of Court fee or

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Rameshbhai Mohanbhai Koli & Ors V State Of Gujarat (2010) - Circumstantial Evidence & Blood Analysis

 01 March 2021

The Apex Court upheld the conviction of the accused and the appeal was set aside. The Court held that even though the witnesses had turned hostile, the evidence of murder weapon, blood stains and other materials were sufficient to prove the crime of

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Ram Singh & Ors v. Col ram Singh (1985) - Tape recorded statement as evidence

 01 March 2021

The Court held that the tape recorded statements were inadmissible in evidence and that such an evidence would not have any probative value to inspire any confidence. The appellants could not prove the guilt of the respondent beyond reasonable doubt

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Deepti Anil Devasthali v. State of Maharashtra (2009) - DNA Test Evidence

 01 March 2021

The appellants were held to be not guilty for the offences punishable under Section 302 read with Section 120-B and Section 201 read with Section 120-B of the Indian Penal Code.

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Selvi & Ors. v. State of Karnataka (2010) - Scientific Techniques like Narco Analysis vis-a-vis Article 21

 01 March 2021

The court held that the tests violated the accused person-s right against self-incrimination under Art.20 (3), and the right to life and personal liberty under Art. 21.

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Nilesh Dinkar Paradkar v. State Of Maharashtra (2011) - Voice Identification

 01 March 2021

Whether voice identification can be deemed as admissible evidence as per the provisions of the Evidence Act.

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T. Nagappa vs. Y.R. Muralidhar (2008) - Need for Opinion of Handwriting Expert

 26 February 2021

The court set aside the impugned judgment and allowed for the appeal to be filed by the appellant. ---------

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Dell India Pvt Ltd v. The Joint Commissioner of Income Tax (2015) - Reopening of Assessment due to 'Change of Opinion'

 26 February 2021

In summary, it can be said that in this particular judgment, the Karnataka High Court made it clear that an already concluded assessment could not be reopened merely because of the -change of opinion- of the Assessment Officer. It was clear from the

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Royal Orchid Associated Hotels Private Ltd. v. Kesho Lal Goyal (2020) - Extent of Arbitration Clause & Revocability of Agency

 25 February 2021

The judgment, basically deals with two aspects of law, one being the extent of the arbitration clause and the other being the revocability of agency. The court emphasized on the extent of section 202 and 221 of Indian contract act, and also interpret

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Avadut Waman Kushe v. State of Maharashtra (2016) - Subsequent Filing of Certificate u/s 65B(4) IEA

 25 February 2021

This judgement deals with the interpretation of section 65B(4) which lays down provision for certificate when a statement in evidence is to be given. The question before the Court was whether it is necessary to file a certificate at the time of produ

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Anand Pasi vs. State Of U.P. & Another (2013) - Admissibility of DNA Evidence

 25 February 2021

It was held that the impugned order is unsustainable. Hence, the revision is allowed and the order by the Allahabad High Court dated 13.3.2013 is set aside.

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Surinder Nath Kesar vs Board Of School Education & Ors (2020) - Claim for Pension for Earlier Service

 25 February 2021

The following judgement deals the appeal which was filed against the judgment dated 21.05.2015 of High Court of Punjab & Haryana by which LPA No.1747 of 2014 filed by the appellant has been dismissed. The LPA was filed by the appellant challenging th

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SC on the 'larger conspiracy' behind allegations on ex- CJI Gogoi 2021

 25 February 2021

On 18th February, the Supreme Court closed the suo-moto proceedings which were instituted to examine if there was a "larger conspiracy" behind the allegations of sexual harassment against the then Chief Justice of India Ranjan Gogoi.

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P Gopalakrishnan v. State of Kerala (2020) - Evidence u/s 65B IEA

 24 February 2021

The Court held that no merit was found in the criminal M.C. and was thus dismissed, considering the fact and circumstances of the case.

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State of Odisha v. BanaBihari Mohapatra (2021) - Strong Suspicion cannot Take Place of Proof

 24 February 2021

To answer the both questions asked in the beginning, suspicion, no matter how strong, can not constitute as proof, unless the circumstantial evidence passes the test of principles, as provided by the Shanta Devi v. State of Rajasthan case. That is se

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Maharashtra State Board of Higher & Secondary Education v. KS Gandhi &Ors. (1991) - Tampering of Answersheets

 23 February 2021

The current case speaks in regard with the prevention of wasting an academic year in lieu with tampering of answer sheets and mark statements of 200+ candidates appearing in the examinations of Maharashtra State Board of Higher and Secondary Educatio

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Motilal Pesticides v. Commissioner of Income Tax, Delhi (2000) - Deductions u/s 80HH, 80U and 80C IT Act, 1961

 23 February 2021

The following judgment deals with the provisions of Sec. 80HH of Income Tax Act, 1961, in addition to the provisions of Sec. 80C to 80U of the act, which deal with the deductions made from gross income a company earns from the assessment year.

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Updated on : 04/03/2021 11:29:02



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