Income Tax | Govt Grant/Subsidy Under Rehabilitation Scheme Is Capital Receipt, Not Taxable As Revenue: Madras High Court

The Madras High Court held that the grant-in-aid/subsidy received by the assessee under a government rehabilitation scheme is a capital receipt and is not taxable as revenue. Chief Justice Manindra Mohan Shrivastava and G. Arul Murugan examined whether the grant-in-aid/subsidy received by the assessee from the Government under the rehabilitation scheme should be treated as a...

Supreme Court Direct & Indirect Tax: Annual Digest 2025

Judgments With CitationsDirect TaxMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018Citation : 2025 LiveLaw (SC) 18The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim...

MP High Court Directs Removal Of Stray Dogs From Prominent Tourist Places In Indore

The Madhya Pradesh High Court has directed the Indore Municipal Corporation to identify prominent tourist places in the city and conduct a drive for the removal of stray dogs as a 'top priority' in these places. The corporation was also directed to file an affidavit regarding the data of the sterilisation of stray dogs, which an affidavit of the senior officer of the Corporation...

Advocates Completing 35 Years Of Practice Felicitated At District Bar Association, Raipur

A felicitation ceremony honouring advocates who have completed thirty-five years of practice was held on December 19, 2025, at the District Bar Association, Raipur. Justice Ramesh Sinha, Chief Justice of the High Court of Chhattisgarh, addressed the gathering and spoke on the enduring values of the legal profession and the constitutional role of the Bar.On the occasion, 32 senior Advocates...

'Pedantic Literalism': Kerala High Court Directs Tribunal Not To Insist On Separate Petitions For Exempting Court Fees & Legal Benefit Fund

The Kerala High Court recently directed a Motor Accidents Claims Tribunal to number a claim petition without insisting on separate petitions for exemption from payment of court fees and legal benefit fund (LBF).The plea before Justice Mohammed Nias C.P. was preferred by a person claiming around Rs. 15 lakhs for an injury sustained in a motor accident. He filed a claim petition before the...

“Resources Completely Wasted Away”: Delhi High Court Fines Customs For Delaying Release Of Seized Goods Despite Order

The Delhi High Court has criticised the Customs Department for wasting public resources by withholding seized goods despite an adjudication order already having directed its unconditional release, eventually leading to avoidable litigation.A Division Bench of Justices Prathiba M. Singh and Shail Jain observed,“The present is a case which shows how the resources of the Customs Department...

NCLT Bengaluru Sanctions Merger of Amazon India's Logistics Arm With Marketplace Unit

The National Company Law Tribunal (NCLT) at Bengaluru has approved the merger of Amazon Transportation Services Private Limited into Amazon Seller Services Private Limited, Amazon's marketplace arm in India consolidating of its logistics and marketplace operations . A Bench of Judicial Member Sunil Kumar Aggarwal and Technical Member Radhakrishna Sreepada passed the final order on December...

'Insurance Company Cannot Claim Non-Receipt Of Premium When It Was Negligent In Handling Cheque': Bombay High Court

The Bombay High Court held that an insurance company cannot avoid liability by pleading non-receipt of the insurance premium when the cheque towards the premium was received in time but was negligently handled by the insurer itself. The Court observed that where the insurer assumes risk after receiving the premium cheque and issues a renewed policy, it cannot subsequently repudiate the claim...

Sunglasses Not Covered Under 'Spectacles' Entry; Taxable As Residuary Goods At 12.5% VAT: Punjab & Haryana High Court

The Punjab and Haryana High Court held that the sunglasses are classified as a residuary item, as they did not fall under any specified Schedule, and therefore are exigible to VAT (Value Added Tax) at the rate of 12.50%. Justices Lisa Gill and Meenakshi I. Mehta stated that sunglasses are indeed a distinct commodity, which is not covered under Entry 110 of Schedule B of PVAT Act...

Delhi High Court Issues Notice On Plea Against Release Of Web Series 'UP 77' Based On Slain Gangster Vikas Dubey's Life

The Delhi High Court on Tuesday (December 23) issued notice on a plea against release of web series “UP 77” purportedly based on the life of gangster Vikas Dubey who was killed in a police encounter in July 2020. The series is slated to release on December 25 on Waves OTT platform. Justice Sachin Datta sought response of the Union Government, the OTT platform and maker of the web...

Bombay High Court Declines To Temporarily Injunct Use Of 'Saat Samundar Paar' In Upcoming Dharma Film

The Bombay High Court on Tuesday declined to grant ad‑interim relief to Trimurti Films Pvt. Ltd. in a copyright infringement suit concerning the use of the song “Saat Samundar Paar” in the upcoming Hindi film 'Tu Meri Main Tera Main Tera Tu Meri'. The court has refused to injunct the use of the song in the upcoming Dharma Products movie slated for a Christmas Release.A single judge Bench...

Dadri Lynching 2015 | UP Court Rejects Govt's Plea To Withdraw Charges Against Accused In Akhlaq Murder Case

A Fast Track Court in UP's Gautam Budh Nagar has rejected the Uttar Pradesh Government's application to withdraw the prosecution case against the men accused of lynching Mohammad Akhlaq in 2015. Additional District Judge Saurabh Dwivedi dismissed the Public Prosecutor's plea under Section 321 CrPC, which sought to drop charges against the 14-surviving accused. The Court also...