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Supreme Court Case Commentaries

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. CIT, 2025 INSC 1247)

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. CIT, 2025 INSC 1247)

Date: Oct 18, 2025
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 in Rajendra Bihari Lal v. State of U.P.

Locus to Lodge FIR under the (Unamended) U.P. Conversion Act and Bar on Multiple FIRs: Supreme Court’s Framework for Quashing in Rajendra Bihari Lal v. State of U.P.

Date: Oct 18, 2025
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 (2025 INSC 1242)

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 (2025 INSC 1242)

Date: Oct 17, 2025
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

CBI Direction as a Measure of Last Resort: Supreme Court curbs suo motu PIL conversion and routine CBI referrals in recruitment disputes

Date: Oct 17, 2025
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 in Zoharbee v. Imam Khan (2025 INSC 1245)

Agreement to Sell Does Not Divest Ownership; Property Remains Matruka at Death—Widow Limited to One-Fourth Absent Issue: Supreme Court in Zoharbee v. Imam Khan (2025 INSC 1245)

Date: Oct 17, 2025
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

Primacy of Recruitment Rules over Counsel Concessions: No Absorption from an Expired Waitlist

Date: Oct 16, 2025
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

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

Date: Oct 16, 2025
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)

Allowances Must Be Included and Income Tax Deducted at Slab Rates in Motor Accident Compensation: Supreme Court in Manorma Sinha v. Oriental Insurance (2025)

Date: Oct 16, 2025
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 in Pradyumna Mukund Kokil v. Nashik Municipal Corporation (2025)

Comparable Sales over Ready Reckoner and Equitable Mesne Profits on Purchase Price: Supreme Court clarifies Sections 26 and 28 of the RFCTLARR Act in Pradyumna Mukund Kokil v. Nashik Municipal Corporation (2025)

Date: Oct 16, 2025
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: Commentary on Shivkumar @ Baleshwar Yadav v. State of Chhattisgarh

Hostile-Witness Declaration Must Be Exceptional; Mere Knowledge of Victim’s Caste Suffices Under Section 3(2)(v) SC/ST Act: Commentary on Shivkumar @ Baleshwar Yadav v. State of Chhattisgarh

Date: Oct 15, 2025
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

False Electrocution Narrative as an Additional Incriminating Link: Supreme Court Reaffirms Section 106 Burden and Appellate Interference with Acquittals in Domestic Homicide

Date: Oct 15, 2025
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

Neutral-Auditor Compliance Model and Statutory Gratuity Interest in Contempt: Supreme Court’s Structured Enforcement Framework in Kachara Vahatuk Sharamik Sangh v. Ajoy Mehta

Date: Oct 14, 2025
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

Confidence-Restoring Interim CBI Transfer and the PIL-Routing Rule for SOP Petitions: Supreme Court’s Framework in the Karur Stampede Case

Date: Oct 13, 2025
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

Targeted Restoration After Quashed Land Acquisition: Supreme Court Limits Singur Relief to Vulnerable Cultivators, Bars Corporate Piggyback Claims

Date: Oct 13, 2025
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

Freezing of Embryos Marks Commencement of Surrogacy; Age Caps under the Surrogacy Act, 2021 Cannot Apply Retrospectively

Date: Oct 12, 2025
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

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

Date: Oct 12, 2025
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

Rule 21 confined to merit-list preparation: Vocational-subject marks count toward eligibility; termination on a new ground without fresh notice violates natural justice

Date: Oct 12, 2025
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

AFT’s Substitution Power Clarified: Unauthorized Ammunition Possession May Be Punished under Section 63 (Army Act) When a Section 69 Civil Offence Fails

Date: Oct 12, 2025
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: Supreme Court in Sankar Padam Thapa v. Vijaykumar D. Agarwal (2025 INSC 1210)

Trust Need Not Be Arraigned Under Section 138 NI Act; Trustee–Signatory Can Be Prosecuted: Supreme Court in Sankar Padam Thapa v. Vijaykumar D. Agarwal (2025 INSC 1210)

Date: Oct 12, 2025
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)

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)

Date: Oct 9, 2025
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...
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