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Where the land is genuinely rural agricultural land and the certificates support that position, the earnest money generally does not require disclosure as taxable income in the return. If the assessee ...

The Supreme Court has now given an important ruling on the validity of Section 63(4) of the Bharatiya Sakshya Adhiniyam, 2023 ...

The Supreme Court has now given an important ruling on the validity of Section 63(4) of the Bharatiya Sakshya Adhiniyam, 2023, in   Pune B... Allahabad HC: The court must issue notice to accused at ...

State of Madhya Pradesh is a useful illustration of both points for trial courts, and it is consistent with well‑accepted forensic principles set out in standard medico‑legal texts such as Modi and ...

By the time the recall application was moved, 19 other prosecution witnesses had already been examined and the trial had substantially progressed. The trial has already been prolonged unduly, and the ...

Police Chargesheet Is Not a “Complaint” The Supreme Court’s starting point is Section 55 of the Wild Life (Protection) Act, 1972, which clearly says that no court shall take cognizance of any offence ...

DILIP SHAW @ SANATAN & ANR. Vs THE STATE OF WEST BENGAL AND ORS. Indian Penal Code as also under Section 148 thereof. The Code, under Section 9-B (2) of the Explosives Act, 1884. The Gopal were ...

Yet another factor that impelled the High Court to interfere was the direction of the Appellate Bench in remanding the issue of bonafide requirement and hardship to the Trial Court for recording ...

For the purpose of emphasis, it is again clarified here that when a Tribunal or the High Court in appeal, is concerned with the case involving a child having suffered injury or having passed away, the ...

29. At the outset, we may take note of the fact that there is a grave discrepancy regarding the exact amount of currency notes recovered by the Investigating Officer (PW.22) purportedly in furtherance ...

Act [Section 63 of the BSA] pales into insignificance. POORANMAL Vs THE STATE OF RAJASTHAN & ANR. Citation: 2026 INSC 217.