Trending
S. 153C Income Tax Act | Public Info, Unrelated Data Seized From Searched Person Not Enough To Issue Show Cause Notice: Gujarat High Court
The Gujarat High Court has observed that information available in public domain or any unrelated information seized from the searched person without a connection to the assessee is not enough to be the basis of issuing a show cause notice under Section 153C of the Income Tax Act. The court was hearing a plea challenging notice dated 13.10.2021 by the Assessing Officer (AO) for the...
Termination Of Trainee Cadet For Isolated Act Committed Under Severe Mental Distress, Without Dishonest Intent Is Shockingly Disproportionate: Delhi HC
A Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that termination of a trainee cadet for an isolated act committed under severe mental distress, without dishonest intent is shockingly disproportionate and violates the principles of natural justice. Background Facts The petitioner cleared the NDA entrance examination...
2025 LiveLaw (SC) 1159 | TUHIN KUMAR BISWAS @ BUMBA VERSUS THE STATE OF WEST BENGAL
Click the link below to read the report :Police, Courts Must Act As 'Initial Filters' To Avoid Prosecutions With No Reasonable Prospect Of Conviction: Supreme CourtS. 354C IPC | Taking Photos Or Videos Of Woman When She's Not Engaged In Private Acts Won't Amount To Voyeurism : Supreme Court...
Umar Khalid's Speech Played During Bail Hearing; 'These Are Students Who Agitated On Certain Issues', Sibal Tells Supreme Court
Playing accused Umar Khalid's Amravati speech in the open Court today, Senior Advocate Kapil Sibal remarked that advocating for the Gandhian way of civil disobedience can't amount to conspiracy, and no public interest would be served in keeping an academic incarcerated for years for an agitation, which may have raised certain issues, rightly or wrongly. "I ask myself the question. An...
Income Tax Act | S. 153C Proceedings Unsustainable Without Incriminating Material Found In Search: Calcutta High Court
The Calcutta High Court has held that proceedings under Section 153C of the Income Tax Act cannot be initiated unless incriminating material relating to the assessee is found during a search and both the assessing officers (the Assessing Officer of the searched person as well as the Assessing Officer of the person other than the searched person) record the necessary satisfaction.Section 153C...
Maharashtra Slum Areas Act | State's Power To Acquire Land Subject To Owner's Preferential Right : Supreme Court
The Supreme Court on Tuesday (December 2) dismissed a plea seeking compulsory acquisition of a 2,005-square-metre plot reserved as a Recreational Ground (RG) in Malad, Mumbai. The Court emphasized that the state's power of compulsory acquisition cannot be invoked to override a landowner's preferential statutory right to redevelop slum-affected property as per the Maharashtra...
Karnataka High Court Directs Optimisation Of Mangaluru Jail Jammers Over Disruption Of Connectivity To Nearby District Court
The Karnataka High Court on Tuesday asked M/s Telecommunications Consultants India Limited, a wholly owned Government of India Undertaking, to optimise the output power of jammers installed inside the district jail at Mangaluru, which is blocking/interrupting telecommunication channels and internet facility, within the district court premises, which is within 1 km of the prison.Justice...
Admission Solutions By TC Global To Foreign Universities Not 'Intermediary Service': Delhi High Court Upholds CESTAT Order
The Delhi High Court has held that TC Global, operating as an App-based platform offering admission support solutions like promotional and marketing services, advertisements, roadshows, fairs, counselling to foreign universities, against payment in foreign exchange would qualify as 'Export of Service' instead of 'Intermediary Service'. In a judgment dated November 28, 2025, the...
No Recommendation To Bring Aviation Fuel Under GST, Clarifies Civil Aviation Minister; Highlights Price Reduction Efforts
The Centre in response to tax treatment of Aviation Turbine Fuel (ATF), has clarified that the GST Council, in which the states are also represented, has not made any recommendation for inclusion of ATF under GST.As for taxation on ATF, the Centre put forth that issue of high Value Added Tax (VAT) levy on ATF ranging from 0% to 29% in some States and Union Territories was addressed, resulting...
NCLT Mumbai Reaffirms Insolvency Process Can Proceed Against Guarantors Without CIRP Of Corporate Debtor
The National Company Law Tribunal (NCLT) at Mumbai recently reaffirmed that insolvency proceedings against personal guarantors under the Insolvency and Bankruptcy Code can be initiated even if no CIRP is pending against the corporate debtor, relying on the Supreme Court's ruling in State Bank of India v. Mahendra Kumar Jajodia(2022). A coram of Judicial Member Sushil Mahadeorao Kochey...