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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...
Constitutional Law: All India Annual Digest 2025
Supreme Court75 years into our republic, we cannot be seen to be so shaky on our fundamentals that mere recital of a poem or for that matter, any form of art or entertainment, such as, stand-up comedy, can be alleged to lead to animosity or hatred amongst different communities. Subscribing to such a view would stifle all legitimate expressions of view in the public domain which is...
Supreme Court To Examine Citizenship Claim Of Woman Deported To Bangladesh
The Supreme Court is set to examine the plea of a woman deported to Bangladesh after the Foreigners Tribunal declared her as a "foreigner of post-1971 stream".A bench of CJI Surya Kant and Justice Joymalya Bagchi recently issued notice on the woman's plea, limited to the purpose of examining genuineness of certain documents relied upon by her brother to prove Indian citizenship.The petitioner...
Report Student Suicides Immediately; None Should Be Barred From Classes, Exams For Delay In Scholarship Disbursal : Supreme Court
The Supreme Court recently said that it is deeply saddened and disturbed to acknowledge the increasing number of unfortunate incidents of suicides in higher educational institutions(HEIs) across the country. To prevent such incidents, it has issued some interim directions, which include that all HEIs must report incidents of suicide irrespective of whether it takes place in the hostel,...
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...
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...