ITAT Chennai holds that credit card debits cannot be taxed as unexplained cash credits under Section 68; assessment must focus on factual verification within limited scrutiny scope.
Madhya Pradesh High Court grants temporary bail for urgent surgical removal of a medical implant, affirming health as a valid ground under Section 439 CrPC.
Bombay High Court holds that irrigated land acquired for public project must be compensated at Rs. 5500/are, rejecting arbitrary valuations and affirming statutory entitlement to escalation.
Bombay High Court holds that Section 41A of the Maharashtra Public Trusts Act does not empower Charity Commissioners to order public apologies unrelated to trust property or income.
Bombay High Court mandates state to provide video recording infrastructure for trials under SC/ST Act, reinforcing statutory compliance under Section 15-A(10).
Kerala High Court holds that gold given at marriage is presumed entrusted to husband's family for safekeeping; burden shifts to them to prove otherwise.
ITAT Delhi holds that final assessment orders beyond 33-month statutory limit under Section 153 read with Section 144C are void, reinforcing strict compliance with tax timelines.
Bombay High Court holds that directors cannot be held personally liable for Employees' State Insurance dues under Section 45A; liability rests solely with the company.
Kerala High Court holds that under Hindu Succession Act, a husband is sole legal heir of wife dying issue-less, overriding claims to streedhana property.
Madhya Pradesh High Court grants anticipatory bail subject to staged deposit of Rs.50 lakhs, establishing a new precedent for financial fraud cases under Section 438 CrPC.
CESTAT holds that imported raw ingredients like Tendofit, Mobilee, and GG Orosoluble must be classified based on their condition at import, not intended use, overturning Department's classification under Chapter 21.
Madhya Pradesh High Court holds that late introduction of documents requires recall of witness for cross-examination and preserves right to examine attesting witnesses under Indian Succession Act.
ITAT Delhi holds that for Section 153C proceedings, the ten-year block period begins from the date the AO records satisfaction upon receiving seized documents, not the search date.
Madhya Pradesh High Court grants bail in a Section 138 NI Act case, holding that prolonged trial delay and past non-appearance cannot justify denial of regular bail without evaluating current risk of flight.
Madras High Court holds that retrospective application of service rule amendments denying promotion to surveyors violates accrued rights and established legal principles.
ITAT Delhi quashes assessment issued to deceased assessee, holding that notices under Section 153A must be issued to legal representatives post-death.
Kerala High Court holds that petitioners must exhaust statutory appeal under Section 127 of the Electricity Act before filing writ petitions challenging tariff assessments.
CESTAT Chennai holds that SSI exemption cannot be denied merely because a manufacturer uses a brand name owned by its director or proprietor, absent proof of connection in trade.
Madhya Pradesh High Court holds that banks cannot freeze accounts based solely on cyber cell notices without judicial oversight under Section 102 CrPC.
Madhya Pradesh High Court holds that in car-motorcycle collisions, contributory negligence of the two-wheeler rider should not exceed 25%, reinforcing equitable liability allocation under the Motor Vehicles Act.