PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH VERSUS M/S. V-CON INTEGRATED SOLUTIONS PVT. LTD (Supreme Court)
(i) This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case...
DIRECTORATE OF REVENUE INTELLIGENCE VERSUS RAJ KUMAR ARORA (SUPREME COURT) 2025 INSC 498
(i) It cannot be said that the dealing in of “Buprenorphine Hydrochloride” would not amount to an offence under Section 8 of the NDPS Act...
The Correspondence, RBANMS Educational Institution VERSUS B. Gunashekar (Supreme Court)
Directions regarding reporting and probe of cash transactions in excess of ₹2 Lakh Section 269ST of the Income Tax Act, was introduced to curb black...
Cryogas Equipment Private Limited versus Inox India Limited (Supreme Court) 2025 INSC 483
Framework for distinguishing between works protected under the Copyright Act, 1957, and designs eligible for protection under the Designs Act, 2000 (i) The expression ‘artistic...
ASHISH KAKKAR VERSUS UT OF CHANDIGARH (Supreme Court)
The arrest memo cannot be construed as grounds of arrest, as no other worthwhile particulars have been furnished. This, being a clear non-compliance of the...
IMRAN PRATAPGADHI VERSUS STATE OF GUJARAT (SUPREME COURT) 2025 INSC 410
(i) Sub-Section (3) of Section 173 of the BNSS makes a significant departure from Section 154 of CrPC. It provides that when information relating to...
RAJU NAIDU VERSUS CHENMOUGA SUNDRA (SUPREME COURT) 2025 INSC 368
(i) Protection under Section 53A of the Transfer of Property Act, 1882 for a person possessing a property under part performance of a contract, is...
PRADEEP NIRANKARNATH SHARMA vs DIRECTORATE OF ENFORCEMENT (SUPREME COURT)
(i) It is well established that offences under the PMLA are of a continuing nature, and the act of money laundering does not conclude with...
RAMESH MISHRIMAL JAIN VERSUS AVINASH VISHWANATH PATNE (Supreme Court)
(i) The legal position is very clear that the stamp duty is on the instrument and not on the transaction. Furthermore, it is immaterial, whether...
VIHAAN KUMAR VERSUS STATE OF HARYANA (SUPREME COURT) 2025 INSC 162
Sub-Section (1) of Section 41 of CrPC lists cases where police may arrest a person without a warrant. The corresponding provision in the Bharatiya Nagarik...