Legal 60

ITAT’s Landmark Ruling on Interest Income Earned from Fixed Deposits and Its Impact on Pre-Operative Business Expense Set-Off Businesses Can Legally Set Off Interest Income from Fixed Deposits Against Pre-Operative Expenses According to ITAT The Panaji Bench of the Income Tax Appellate Tribunal recently delivered a significant ruling favouring the assessee, Shirguppi Sugar Works, regarding

Murder Conviction Cannot Rest Solely on a Dying Declaration with Infirmities: In Tarun Sharma v. State of Haryana, the Supreme Court acquitted the accused by ruling that a dying declaration riddled with infirmities (such as lack of medical certification, contradictions, and procedural lapses) cannot by itself sustain a murder conviction. (September 01, 2025) Delhi High

In a significant decision clarifying the law on “pay and recover” liability and due diligence obligations of vehicle owners, the Supreme Court in Hind Samachar Ltd. v. National Insurance Company Ltd. set aside a High Court order that had permitted an insurer to recover compensation from the vehicle owner on the ground that the driver’s

                                                                It is entirely in order and so also in the fitness of things that the Aurangabad Bench of the Bombay High Court in a

                                          It is absolutely most pragmatic and entirely in order that the Jammu and Kashmir and Ladakh High Court at Jammu in a most learned, laudable, landmark, logical and latest judgment titled X vs Y

        It is definitely a matter of grave and paramount concern that none other than the Gwalior Division Bench of the Madhya Pradesh High Court at Jabalpur in a most learned, laudable, landmark, logical and latest judgment titled Ashok Kumar Tripathi Vs. State of Madhya Pradesh & Ors. in Writ Appeal No.

Income Tax Appellate Tribunal Overturns Penalty Decision in Tapadiya Construction Ltd. Case for Assessment Year 2019-20 Tapadiya Construction Ltd. Wins ITAT Appeal Against Section 271D Penalty, Clarifying Income Tax Act Provisions for Real Estate Developers In a significant ruling, the Pune bench of the Income Tax Appellate Tribunal (ITAT) recently dismissed an appeal filed by

                          It is entirely in the fitness of things and so also stands perfectly justified that the Delhi High Court in a most learned, laudable, landmark, logical and latest judgment titled X v State Govt of NCT of Delhi & Ors in Crl.M.C.

     It stands to reason and also is entirely in order that in a most pragmatic step, the Kerala High Court in a most learned, laudable, landmark, logical and latest judgment titled XXXXXX v State of Kerala in Crl. Appeal No.548 of 2022 and cited in Neutral Citation No.: 2025:KER:68773 against the judgment dated 22.09.2021

NCLAT Confirms Part Payment Resets Limitation Period Under IBC, 2016 Acknowledgment of Debt by Part Payment Extends Limitation Under Section 18 In a significant ruling under insolvency jurisprudence, the National Company Law Appellate Tribunal has clarified the effect of part payment of debt on the limitation period under the Insolvency and Bankruptcy Code, 2016. The