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No PE Needed to Show Continuation of Business: Supreme Court Clarifies Section 37 Deductions and Section 32(2) Carry-forward During a ‘Lull’ Pride Foramer S.A. v. Commissioner of Income Tax & Anr.,...
Locus to Lodge FIR under the (Unamended) U.P. Conversion Act and Bar on Multiple FIRs: Supreme Court’s Framework for Quashing Introduction The Supreme Court of India (Bench: J.B. Pardiwala and Manoj...
KSAT as the Exclusive Court of First Instance in State Service Matters; High Courts’ Writ Jurisdiction Narrowed Absent Exceptional Circumstances — Supreme Court in Leelavathi N. v. State of Karnataka...
CBI Direction as a Measure of Last Resort: Supreme Court curbs suo motu PIL conversion and routine CBI referrals in recruitment disputes Case: Legislative Council U.P. Lucknow & Ors. v. Sushil Kumar...
Agreement to Sell Does Not Divest Ownership; Property Remains Matruka at Death—Widow Limited to One-Fourth Absent Issue Supreme Court of India in Zoharbee & Anr. v. Imam Khan (D) through LRs & Ors.,...
Primacy of Recruitment Rules over Counsel Concessions: No Absorption from an Expired Waitlist Case: The Union of India & Ors. v. Subit Kumar Das Citation: 2025 INSC 1235 (Supreme Court of India, 15...
Order 7 Rule 11(d) and Limitation in Property Suits: Mutation does not confer title; possession-based claims under Article 65 cannot be rejected at the threshold Introduction This commentary examines...
Allowances Must Be Included and Income Tax Deducted at Slab Rates in Motor Accident Compensation: Supreme Court in Manorma Sinha v. Oriental Insurance (2025) Citation: 2025 INSC 1237 | Court: Supreme...
Comparable Sales over Ready Reckoner and Equitable Mesne Profits on Purchase Price: Supreme Court clarifies Sections 26 and 28 of the RFCTLARR Act Case Comment on Pradyumna Mukund Kokil v. Nashik...
Hostile-Witness Declaration Must Be Exceptional; Mere Knowledge of Victim’s Caste Suffices Under Section 3(2)(v) SC/ST Act A detailed commentary on Shivkumar @ Baleshwar Yadav v. State of...
False Electrocution Narrative as an Additional Incriminating Link: Supreme Court Reaffirms Section 106 Burden and Appellate Interference with Acquittals in Domestic Homicide Introduction In State of...
Neutral-Auditor Compliance Model and Statutory Gratuity Interest in Contempt: Supreme Court’s Structured Enforcement Framework in Kachara Vahatuk Sharamik Sangh v. Ajoy Mehta Introduction In a...
Confidence-Restoring Interim CBI Transfer and the PIL-Routing Rule for SOP Petitions: Supreme Court’s Framework in the Karur Stampede Case Introduction This commentary analyzes the Supreme Court of...
Targeted Restoration After Quashed Land Acquisition: Supreme Court Limits Singur Relief to Vulnerable Cultivators, Bars Corporate Piggyback Claims Case: The State of West Bengal & Others v. M/s Santi...
Freezing of Embryos Marks Commencement of Surrogacy; Age Caps under the Surrogacy Act, 2021 Cannot Apply Retrospectively Case: ARUN MUTHUVEL v. Union of India (with connected matters: WP(C) 331/2024;...
Article 233 Recast: In‑service Judicial Officers Now Eligible for Direct Recruitment as District Judges — Dheeraj Mor Overruled; Seven‑Year Combined Experience and Age 35 Minimum Mandated...
Rule 21 confined to merit-list preparation: Vocational-subject marks count toward eligibility; termination on a new ground without fresh notice violates natural justice Case: Ravi Oraon v. State of...
AFT’s Substitution Power Clarified: Unauthorized Ammunition Possession May Be Punished under Section 63 (Army Act) When a Section 69 Civil Offence Fails Case: S.K. Jain v. Union of India, 2025 INSC...
Trust Need Not Be Arraigned Under Section 138 NI Act; Trustee–Signatory Can Be Prosecuted Case: SANKAR PADAM THAPA v. VIJAYKUMAR DINESHCHANDRA AGARWAL | Citation: 2025 INSC 1210 | Court: Supreme...
Presumption of Electricity Theft under Section 39 (1910 Act) requires proof of “artificial means”; inference from consumption mismatch is insufficient Mahaveer v. State of Maharashtra, 2025 INSC 1206...