Supreme Court Annual Digest 2024: Prevention of Money Laundering Act, 2002

Whether the High Court was justified in quashing the summons issued to the respondent merely on the premise that the respondent was discharged in the predicate offence. The permissibility of continuing proceedings under the PMLA, despite the discharge in the predicate offence. Held, the issuance of summons cannot be quashed solely because the respondent has been discharged in the...

Allahabad High Court Annual Tax Digest 2024

NOMINAL INDEX M/S Mgs Palace v. State Of U.P. And 4 Others 2024 LiveLaw (AB) 4 M/S. Hindustan Herbal Cosmetics vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 9 M/S Eastern Machine Bricks And Tiles Industries vs. State Of U.P. And Others 2024 LiveLaw (AB) 14 Akbar Ali Transport Services vs. State of U.P. and Another 2024 LiveLaw (AB) 25 M/S Roli Enterprises vs. State Of...

Tax Annual Digest 2024: Part II

Entry Tax | Indian Made Foreign Liquor Not Taxable Under UP Entry Of Goods Into Local Area Act 2007: Allahabad High CourtThe Allahabad High Court has recently quashed assessment order taxing Indian Made Foreign Liquor under the UP Entry of goods into Local Area Act 2007 on grounds that it is not provided in the schedule to the Act. Provisional assessment order against the petitioner was passed...

Constitutional Law: All India Digest 2024

SUPREME COURTArticle 8 - The Court clarified that when a person acquires a foreign citizenship, the cessation of Indian citizenship happens by operation of law by virtue of Section 9 of the Citizenship Act. Hence, such cessation of citizenship cannot be regarded as voluntary. Therefore, children of such persons cannot seek to resume Indian citizenship under Section 8(2) of the Citizenship Act....

Family Law: All India Annual Digest 2024

SUPREME COURT CustodyCustody of minor children – Parental Alienation Syndrome (PAS) – It is challenged that the Minor Children have been influenced against the Respondent and the preference indicated by the Minor Children ought not to be considered representative of their true emotions. Held, courts ought not to prematurely and without identification of individual instances of...

70 Important Judgments Of Delhi High Court In 2024 [Part II]

LiveLaw reported 1394 judgments from Delhi High Court in 2024. Here are some of the important ones:UIDAI Can Be Directed To Provide Aadhar Data About Missing Person In Habeas Corpus Plea: Delhi High CourtTitle: VANDANA v. STATE THROUGH SHO PS AMAR COLONY & ANR.Citation: 2024 LiveLaw (Del) 863The Delhi High Court has observed that the Unique Identification Authority of India (UIDAI), in...

Telangana High Court Annual Digest 2024 [PART II]

Citations: 2024 LiveLaw (Tel) 112 To 2024 LiveLaw (Tel) 210Burden Under Customs Act To Prove Dutiable/ Prohibited Goods Not Meant For Smuggling Lies On Person Found In Possession: Telangana High CourtShaik Mohammed Sadiq vs The Principal Commissioner of Customs & batchCitation: 2024 LiveLaw (Tel) 111The Telangana High Court recently upheld the action of Customs officials seizing gold...

Bharatiya Nagarik Suraksha Sanhita (BNSS) And Bhartiya Nyaya Sanhita (BNS) Annual Digest 2024

Supreme Court:Jail Superintendents Should Make Special Efforts To Identify Women Prisoners Eligible For Release U/s. 479 Of BNSS: Supreme CourtCase Title: In Re-Inhuman Conditions In 1382 PrisonsCitation: 2024 LiveLaw (SC) 908The Supreme Court on Tuesday (November 19) directed Jail Superintendents to make special efforts to identify women prisoners who may qualify for release under Section 479...

Supreme Court Weekly Round-Up: January 13, 2025 To January 19, 2025

Nominal IndexCitationsNational Insurance Company Ltd. v. Maya Devi and Others, Civil Appeal Nos. 15016-15017 of 2024 2025 LiveLaw (SC) 58Vijay Prabhu v. S.T. Lajapathie & Ors. 2025 LiveLaw (SC) 59State (GNCT of Delhi) v. Vipin @ Lalla 2025 LiveLaw (SC) 60Abdul Nassar v. State of Kerala 2025 LiveLaw (SC) 61State of Punjab v. Hari Kesh 2025 LiveLaw (SC) 62M/S Utkal Highways Engineers...

Karnataka High Court Weekly Roundup: January 13 To January 19, 2025

Citation No: 2025 LiveLaw (Kar) 11 to 2025 LiveLaw (Kar) 15Nominal Index:J DEEPA AND Superintendent of Police. 2025 LiveLaw (Kar) 11Kudleepa AND Mahantesh & Others. 2025 LiveLaw (Kar) 12RAGINI DWIVEDI @ GINI @ RAGS AND State of Karnataka And Connected Matter. 2025 LiveLaw (Kar) 13High Court Legal Service Authority AND State of Karnataka & ANR. 2025 LiveLaw (Kar) 14The...

Delhi High Court Annual Digest 2024: Part IV [Citations 1201 - 1394]

Citations 2024 LiveLaw (Del) 1201 to 2024 LiveLaw (Del) 1394Delhi High Court Restrains 'Rogue App' From Streaming Star's ContentsCase title: Star India Private Limited vs. Tajkir Mohammad Tanvir (King's Pro+) And Ors.Citation: 2024 LiveLaw (Del) 1201In relation to a copyright suit filed by Star Channels, the Delhi High Court has restrained a 'rogue app' and related websites from...

Tax Annual Digest 2024: Part I

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HCWhile setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for re-opening of the...