Order Framing Charge Is Interlocutory Order, Can't Be Challenged In Appeal Under Section 21 Of NIA Act: Delhi High Court

The Delhi High Court has ruled that an order framing charges against accused is interlocutory in nature and cannot be challenged in appeal under Section 21 of National Investigation Agency Act. A division bench comprising Justice Vivek Chaudhary and Justice Manoj Jain observed that the term “order” in Section 21(1) refers to a final order and not an interlocutory or intermediate...

Executive (Compliance Review) Legal Vacancy At KPMG India [Gurgaon; Apply Now]

KPMG India invites online application for the post of Executive (Compliance Review) Legal. Name of the Post: Executive (Compliance Review) Legal Essential Qualification and Experience Candidate should have a LL.B. or CS degree with Strong knowledge of Legal & Compliance under different law categories, i.e. Labour laws, HSE, Admin, Secretarial, Finance, Sector specific laws for different sectors, etc. Roles & Responsibilities Ability to conduct compliance risk...

'Jailed For 24 Years Sans Evidence': Allahabad High Court Acquits Man Convicted Solely Based On S. 313 CrPC Admission

The Allahabad High Court recently set aside the conviction of a man sentenced to life imprisonment for the offence of dacoity. In this case, the trial court, in 2002, rendered the verdict solely based on his admission in his statements recorded under Section 313 CrPC. Finding fault with the same, a bench of Justice JJ Munir and Justice Sanjiv Kumar ruled that a conviction cannot be...

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...