Direct Tax Annual Digest 2024: Part II

Cash-In-Hand Out Of Business Profits Declared In Return U/s 44AD, Can't Be Plainly Added As Unexplained Money: Delhi ITATWhile allowing the appeal against the addition on account of unexplained money, the New Delhi ITAT held that if the assessee's contention is that it had turnover exceeding the limit u/s 44AD of the Income Tax Act, then CIT(A) ought to have acted in accordance with law....

Supreme Court Annual Digest 2024: Land Laws

LAND LAWS - SUPREME COURT ANNUAL DIGEST 2024Tamil Nadu Town and Country Planning Act, 1972; Sections 36, 37, and 38 - Acquisition and release of land designated for public purposes - The suit land, originally shown in private ownership in the 1978 and 1981 Layout Plans, was reserved for "public purpose" under the Tamil Nadu Town and Country Planning Act. However, no acquisition proceedings...

Rajasthan High Court Monthly Digest: January 2025

Citations: 2025 LiveLaw (Raj) 01 To 2025 LiveLaw (Raj) 42NOMINAL INDEXRamesh Kumar v State of Rajasthan & Anr. 2025 LiveLaw (Raj) 1Narpat Surela v the State of Rajasthan, and other connected petition 2025 LiveLaw (Raj) 2Amrit Transport Company v Oriental Insurance Company & Anr. 2025 LiveLaw (Raj) 3Nopa Ram & Ors. v State of Rajasthan & Anr. 2025 LiveLaw (Raj) 4M/s S.A.S...

Direct Tax Annual Digest 2024: Part I

ITAT Deletes Additions Against Unsuspecting Investor In A 'Penny Stock' To Make Quick ProfitThe Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee was an unsuspecting investor who transacted in a 'penny stock' with a view to earning a quick profit, and since his involvement in any dubious transaction relating to price rigging or connection with exit providers...

Real Estate Monthly Digest: January 2025

Maharashtra Real Estate Appellate Tribunal MahaREAT Imposes Penalty Of Rs. 5 Lakhs On Spenta Builders For Violating Airport Authority Of India Height Restrictions Case – Sagar Sarjerao Nikam & anr Versus Spenta Builders Private Limited Citation – Appeal No. AT006000000042033/2020 Maharashtra Real Estate Appellate Tribunal (Tribunal) comprising Justice Shriram R....

Calcutta High Court Monthy Digest: January 2025

NOMINAL INDEXMahabuba Rahaman & Ors. -vs- State of West Bengal & Anr. Citation: 2025 LiveLaw (Cal) 1Milan Mukhopadhyay @ Mukherjee Vs. The State of West Bengal & Ors Citation: 2025 LiveLaw (Cal) 2Jagbir Singh Versus The State of West Bengal & Ors. Citation: 2025 LiveLaw (Cal) 3Association for Protection of Democratic Rights vs State of West Bengal Citation: 2025 LiveLaw (Cal)...

Jammu & Kashmir And Ladakh High Court Monthly Digest: January 2025

Nominal Index:M/S K.P Singh Lau Through its proprietor Kavinder Pal Singh Vs Union of India 2025 LiveLaw (JKL) 1M/S SAWALKOTE PROSJEKTU TVIKLING AS (“SPAS") Vs UT Of J&K 2025 LiveLaw (JKL) 2Mohammad Yousuf Mir & Ors. v. UT of J&K & Ors 2025 LiveLaw (JKL) 3Hilal Ahmad Mir Vs Directorate Of Enforcement 2025 LiveLaw (JKL) 4Syed Tajamul Bashir Vs Farooq Ahmad Lone 2025 LiveLaw...

Kerala High Court Monthly Digest: January 2025 [Citations: 1-72]

Nominal Index [Citations: 2025 LiveLaw (Ker) 1-72]Alan Benny v Bar Council of Kerala and Another, 2025 LiveLaw (Ker) 1Mrs. Suma Sunilkumar v. The State Medical Officer, 2025 LiveLaw (Ker) 2Alex C. Joseph v State of Kerala and Others, 2025 LiveLaw (Ker) 3Manjusha K. v Central Bureau of Investigation and Others, 2025 LiveLaw (Ker) 4Sreekumar A. V. v State of Kerala and Another, 2025 LiveLaw...

Arbitration Monthly Digest: February 2025

Supreme Court 'Oral Undertaking Falls Within Scope Of Arbitration Clause' : Supreme Court Upholds Award Against Husband For Operation In Wife's Demat Account Case Title: AC CHOKSHI SHARE BROKER PRIVATE LIMITED VERSUS JATIN PRATAP DESAI & ANR. Citation : 2025 LiveLaw (SC) 178 The Supreme Court today (February 10) held that an oral contract undertaking joint and...

Supreme Court Monthly Round-up: January 2025

Nominal IndexCitationsM/S Naresh Potteries v. M/S Aarti Industries and Anr., SLP(Crl) No. 8659-2023 2025 LiveLaw (SC) 1Bernard Francis Joseph Vaz and Ors v. Government of Karnataka and Ors 2025 LiveLaw (SC) 2Urmila Dixit v. Sunil Sharan Dixit and others 2025 LiveLaw (SC) 3BN John v. State of UP & Anr., SLP (Crl.) No. 2184 of 2024 2025 LiveLaw (SC) 4Municipal Corporation of Delhi v....

Supreme Court Annual Digest 2024: Unlawful Activities (Prevention) Act [UAPA]

Bail under UAPA, 1967 – Applicability of Section 43-D(5) – Principles and Constitutional Considerations – Long Incarceration and Delay in Trial - Prima Facie Assessment - Fundamental Rights and Speedy Trial - Precedence of Constitutional Rights - The Supreme Court reiterated the principles governing the grant of bail under Section 43-D(5) of the Unlawful Activities (Prevention) Act,...

Madras High Court Monthly Digest: January 2025

Citations: 2025 LiveLaw (Mad) 1 To 2025 LiveLaw (Mad) 38 NOMINAL INDEX S Ve Shekar v State, 2025 LiveLaw (Mad) 1 Thol.Thirumavalavan v. Dr.V.Vedha @ Dhamodharan, 2025 LiveLaw (Mad) 2 Mark Studio India Private Limited v. Income Tax Officer and Others, 2025 LiveLaw (Mad) 3 Dr Jenbagalakshmi v The State of Tamil Nadu and Another, 2025 LiveLaw (Mad) 4 M. Nagappan v....