Supreme Court Annual Digest 2025: Protection of Children from Sexual Offences (POCSO) Act, 2012

Application in Consensual Adolescent Relationships - The Supreme Court emphasized a nuanced application of the POCSO Act in cases involving consensual romantic relationships between adolescents, prioritizing the best interests of the victim and her dependents. (Paras 15, 31) In Re: Right to Privacy of Adolescents, 2025 LiveLaw (SC) 617 : 2025 INSC 778 Life Imprisonment...

Supreme Court Annual Digest 2025: Protection of Women from Domestic Violence Act, 2005

Extradition Order Quashed - The Trial Court's order directing extradition of the appellant (husband) residing in the USA, due to his non-appearance, was held untenable, especially given the illegal impoundment of his passport. (Para 20) Vishal Shah v. Monalisha Gupta, 2025 LiveLaw (SC) 240 Issuance of bailable warrant - Proceedings under the D.V. Act are quasi-criminal and do...

Supreme Court Annual Digest 2025: Prevention of Money-Laundering Act, 2002 (PMLA)

Accused cannot be kept in custody if order taking cognizance of Enforcement Directorate (ED) complaint has been quashed. (Para 5) Arun Pati Tripathi v. Directorate of Enforcement, 2025 LiveLaw (SC) 371 Accused's right to access all relevant materials, relied upon or not, to ensure a fair trial - Procedural denials of document access cannot override the constitutional right to a...

S. 27 Evidence Act | Disclosure Statements Alone Not Enough For Conviction Unless Chain Of Evidence Is Complete : Supreme Court

The Court said that a conviction cannot occur in isolation solely based on the disclosure statements, unless the chain of circumstantial evidence is complete.

Supreme Court Annual Digest 2025: Negotiable Instruments Act, 1881

Distinction between 'delivery' and 'presentation' illustrated - Supreme Court distinguished delivery (Section 46 NI Act) from presentment (Section 64 NI Act) - Held that delivery involves the drawer handing the cheque to the payee, and, in case of account-payee cheques, the payee delivering it to his own bank - This stage is covered by Section 142(2)(a) - Presentment is the act...

In Tiger Global Case, Supreme Court Explains Distinction Between 'Tax Planning' & 'Tax Evasion'

The Supreme Court has held that while an assessee is permitted in law to plan transactions to avoid tax, such planning must strictly conform to the framework of the Income Tax Act, the applicable rules, and notifications. The Court said that once a transaction structure is found to be illegal, sham, or lacking commercial substance, it ceases to be permissible tax avoidance and...

Supreme Court Daily Round-Up : January 16, 2026

Links to today's reports :Supreme Court Rejects Justice Yashwant Varma's Challenge To Lok Sabha Speaker's Formation Of Inquiry Committee In Impeachment MotionSupreme Court Flags Prolonged Service Litigations Blocking Appointments, Calls For Judicial IntrospectionJustice SC Sharma Reveals He Was Targeted By Fake Traffic Challan SMS, Flags Cyber Fraud MenaceSupreme Court Stays Calcutta HC...

States Cannot Prescribe Qualifications Beyond Those Laid Down In Union Law: Supreme Court

When a field prescribing a qualification for a public post is occupied by the Union, then it is impermissible for the States to impose additional qualifications, observed the Supreme Court. A bench of Justices JK Maheshwari and Vijay Bishnoi heard the batch of appeals concerning the challenge to the power of the State Government to prescribe the essential qualifications for the position of...

'Tax Sovereignty Must Not Be Compromised' : Supreme Court Suggests Safeguards While Entering Into International Tax Treaties

In his concurring opinion in the Tiger Global–Flipkart tax dispute, Justice JB Pardiwala stressed that tax sovereignty is an essential facet of India's economic independence and warned against ceding taxing rights through international treaties or external pressures.Justice Pardiwala fully agreed with the reasoning and conclusions reached by Justice R Mahadevan, who authored the main...

Govt Can Exclude Candidates With Higher Qualification From Post Requiring Lower Qualification: Supreme Court

It is within the domain of the appointing authority to prescribe the eligibilty criteria suitable for a post.

Supreme Court Criticises Rajya Sabha Secretary General For Commenting On Merits Of Impeachment Motion Against Justice Varma

The Supreme Court today(January 16) criticised the procedure adopted by the Secretary General of Rajya Sabha, which became the basis on which the Deputy Chairman of Rajya Sabha rejected the impeachment motion against Justice Yashwant Varma of the Allahabad High Court. Statedly, the Secretary General made a substantive assessment of the notice of motion, whereas the law only contemplates...

Contract To Hire Global Speakers For Media Summit Not Subject To Service Tax As 'Event Management' : Supreme Court

In a major relief for the media and event organizers, the Supreme Court on Friday (January 16) held that the fees paid to high-profile speakers through international booking agencies do not attract Service Tax under the category of "Event Management Service". A bench of Justices JB Pardiwala and KV Viswanathan set aside the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order...