Supreme Court holds that disciplinary proceedings under Advocates Act abate when complainant withdraws complaint and affirms satisfaction with advocate's conduct.
NGT directs integrated action to restore native fish species in Yamuna by curbing pollution, banning exotic species, and enforcing fish ladders and ranching programs.
ITAT holds that reopening under Section 147 requires tangible material linking income escapement to the assessment year; mere information from investigation wing is insufficient.
The Kerala High Court holds that review petitions under CPC Order XLVII Rule 1 cannot reargue merits already decided; clarifies limits of 'error apparent on face of record'.
Rajasthan High Court holds that temporary medical officers have no vested right to continuation after regular appointments, but must be considered sympathetically for vacant posts based on merit and experience.
Bombay High Court holds builders liable for delayed possession under RERA even if force majeure is claimed, reinforcing statutory timelines and consumer protection obligations.
Bombay High Court holds builders liable for structural defects under RERA even after warranty expires, reinforcing consumer protection and statutory obligations.
CESTAT Ahmedabad holds that service tax on ocean freight under reverse charge is ultra vires Sections 64, 66B, 67 and 94 of Finance Act, 1994, following *SAL Steel* and *Mohit Mineral* precedents.
National Green Tribunal upholds absolute liability of project proponent for environmental damage under Polluter Pays Principle, rejecting tripartite agreement as shield from statutory liability.
Bombay High Court grants interim injunction against anonymous online defamatory campaigns, directing Proton AG to disclose user data and blocking defamatory content.
Madhya Pradesh High Court grants anticipatory bail in SC/ST (POA) Act case, holding that Section 18 does not apply without caste-based animus. Key precedent for bail in false implication cases.
Bombay High Court holds that builders cannot evade RERA liability for delayed possession through contractual clauses, reinforcing statutory remedies over private agreements.
Kerala High Court holds that distance education degrees cannot satisfy 'regular course of study' requirements unless explicitly recognized as equivalent under statutory rules.
ITAT Delhi holds that once loan genuineness is accepted in prior years, interest on carry-forward loans cannot be disallowed under Section 36(1)(iii) or treated as unexplained income under Section 69A.
Kerala High Court holds that pending criminal proceedings do not automatically disqualify an applicant from receiving a standard Police Clearance Certificate.
CESTAT Chennai holds that profit sharing between freight forwarders in multimodal transport constitutes business income, not taxable service under Section 65(19) of Finance Act, 1994.
ITAT Delhi quashes reassessment where notice under Section 148A(b) cited one set of entities, but addition was made on unrelated purchases. Key precedent on procedural fairness.
CIC clarifies that public authorities need not generate or collate information beyond existing records, nor adjudicate appointment disputes under RTI Act. Key precedent cited.
Madras High Court rules that terminal benefits like leave encashment and provident fund are 'property' under Article 300-A, cannot be withheld without due process.
ITAT Delhi condones 648-day delay in filing appeal due to non-attributable failure by assessee, emphasizing procedural fairness and substantial justice under the Income Tax Act.