IT Act | Tax Exemption U/S 10(26) Not Allowed Without Proof Of Living & Earning In Specified Area: J&K High Court

Clarifying the scope of income tax exemption under Section 10(26) of the Income Tax Act, the High Court of Jammu and Kashmir and Ladakh has held that the benefit under this provision is not automatic and can only be claimed when an assessee clearly proves residence in the specified tribal area and demonstrates that the income was actually earned from sources located therein.The Division...

Punjab & Haryana High Court Acquits Two Sentenced To Death For Gang Rape And Murder

The Punjab and Haryana High Court has acquitted two men who had been convicted and sentenced to death by the Trial Court in 2022 for the rape and murder of a 19-year-old girl.A bench of Justice Gurvinder Singh Gill and Justice Jasjit Singh Bedi said, "...there is some suspicion regarding the accused having committed the offence. However, the chain of circumstantial evidence available on record...

P&H High Court Sets Deadline For Concluding Disciplinary Action Against Judges

The Punjab and Haryana High Court has asked the High Court to ensure that all disciplinary enquiry against judges are completed within 6 months and 25 days.Chief Justice Sheel Nagu and Justice H.S. Grewal said, "The High Court is requested to ensure that in all, ongoing and as well as disciplinary inquiries to be initiated in the future, the following time line (6 months and 25 days) be...

Delhi High Court Takes Judicial Note Of Report On Over 3000 Soldiers Of Rajputana Rifles Passing Through 'Filthy Drain' Daily

The Delhi High Court has taken judicial note of a newspaper report stating that over 3,000 soldiers of the Rajputana Rifles have to pass through a filthy drain every morning while marching out of their barracks for heading towards the parade ground. A division bench comprising Justice Prathiba M Singh and Justice Manmeet Pritam Singh Arora observed that the soldiers are required to pass...

'Absolutely Shocking': Bombay High Court Orders Release Of 19-Yr-Old Female Student Arrested For Resharing Post On Operation Sindoor

The Bombay High Court today orally expressed its "shock" at the Maharashtra Police for arresting a 19-year-old engineering student who reshared a critical social media post on Indian Army's Operation Sindoor.A division bench of Justices Gauri Godse and Somasekhar Sundaresan had in the morning session criticised the State and the college authorities for treating her like a "criminal", instead...

Delhi Riots Accused Gulfisha Fatima Contests Genuineness Of Witnesses, Tells High Court They “Bought Freedom” By Making Self Serving Statements

Gulfisha Fatima, accused in the Delhi riots larger conspiracy case, told the Delhi High Court on Tuesday (May 27) that none of the witnesses in the UAPA case came forward voluntarily and that they "bought their freedom" by making “self-serving statements.”Fatima's counsel, Advocate Sushil Bajaj, made the argument before a division bench comprising Justice Navin Chawla and Justice...

'State Owns Every Mineral', Panchayat Can't Excavate Without Authorisation: MP High Court Refuses To Quash Sand Theft FIR Against Official

While refusing to quash a FIR lodged against a Panchayat official for alleged sand theft, the Madhya Pradesh High Court said that the State Government is the owner of every mineral and illegal excavation of the same would amount to commission of theft.In doing so, the Court also noted that the illegal excavation of sand or any other minor mineral was causing great damage to the ecological...

Right To Personal Liberty Includes Right To Hold Or Possess Passport: P&H High Court

The Punjab & Haryana High Court has reiterated that mere pendency of a criminal case cannot be considered a valid ground to deny passport facilities to a person.Referring to a catena of judgments, Justice Harsh Bunger in his order said,"mere pendency of criminal case cannot be the ground to deny passport facilities to an applicant since right to personal liberty not only includes...

Karnataka High Court Quashes FIR Against 22-Year-Old Accused Of Reselling IPL Match Tickets At Higher Price

The Karnataka High Court on Tuesday (May 27) quashed an FIR registered against a 22-year-old, accused of re-selling tickets purchased by him for the Indian Premier League (IPL) match at a higher price.A vacation judge, Justice Suraj Govindaraj allowed the petition filed by Somarapu Vamashi who was charged for offence under Section 318 (4) of the Bharatiya Nyaya Sanhita (BNS). The petitioner...

Kerala High Court Awards ₹53 Lakh To Woman Disabled After Road Accident As A Minor, Fixes Notional Income More Than Claimed By Counsel

While considering a plea involving a woman, who as a minor in 2006 sufferred serious injuries and was rendered disabled in a road accident, the Kerala High Court enhanced the compensation awarded to her by increasing the notional income for assessing loss of disability after taking into account the girl's severe condition. On July 30, 2006, the petitioner who was a 7-year-old at the time...

MP High Court Calls Out "High-Handedness" Of State In Not Probing Sexual Harassment Complaint Against VC Of Jabalpur-Based Varsity

While hearing a plea concerning POSH Act, the Madhya Pradesh High Court directed the state's Director General of Police to constitute a Special Investigation Team (SIT) to investigate a sexual harassment complaint filed by a female employee against the Vice Chancellor of Rani Durgavati Vishwavidyalaya in Jabalpur.Justice Vishal Mishra in his order observed, “It is high-handedness on the part...

Delhi High Court Asks Govt To Consider Formulating Policy For Rehabilitation Of Stray Dogs

The Delhi High Court has directed the Delhi Government and other authorities here to consider formulating a policy for rehabilitation of stray dogs in the national capital. Noting that it is a policy decision, Justice Mini Pushkarna referred the matter to Delhi Government's Chief Secretary. “Accordingly, it is directed that a policy decision be taken by the stakeholders, to ensure...