Constitutional Bench Judgments 2024

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CPC IMPORTANT JUDGMENTS 2024

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DELHI HIGH COURT IMPORTANT JUDGMENTS 2024

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What does the Rs 12 lakh I-T rebate mean? What will you pay if you earn above that? 🔗
#explained_economics #express_explained

💰👨‍⚖️ Let me Explain 12 Lakh No Tax Legally

1. Every Fiscal Year (Finance Act 2025) a temporary statute comes into enforcement from 1st April to 31st March. (read Article 112 CoI as well for annual financial statement)

2. The Income Tax Act, 1961 (We will have new simplified act this year because of lot of changes over a period of time)

a. Section 87A deals with Rebate of income-tax in case of certain individuals in 2024 it was 7 hundred thousand (7 lakh) Rupees.

💯 Changes as per 2025
for the words “seven hundred thousand rupees”, the words “twelve hundred thousand
rupees” shall be substituted;

(II) for the words “twenty-five thousand rupees”, the words “sixty thousand rupees” shall be substituted;

Eg. If your income is 12 lakh your tax will be 60K (0-4 = nill + 4 to 8 = 20k + 8-12 = 40k) now applying this 60k rebate under 12 lakh it is 60k tax - 60k rebate = 0 tax.

{so 87A says rebate of 100% income tax or 60k whichever is less} this is fone to make the calculations more conveniently for other slabs.

2. Section 115BAC (added by 2020 finance act) mentions that table of income slabs which is now amended as follows.

👉Upto 4 = No tax
👉4 to 8 = 5%
👉8 to 12 = 10%
👉12 to 16 = 15%
👉16 to 20 = 20%
👉20 to 24 = 25%
👉24 Above= 30%
{income in lakhs per annum}

This 87A rebate is for Normal Income and not for Capital gains (profit earned through selling shares, stocks etc)

Note: This 12 Lakh rebate is only for new tax regime (S. 115BAC) and not for old tax regime.
{In Summary Old tax regime had more deductions more tax% and new has less deductions and less tax%}


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#Question@CurrentLegalGK

✓Subject Constitution

A subject which is currently in the List 2 of schedule VII of CoI was enacted before commencent of constitution and had the extent of applicability throughout the India is still applicable in India after commencement of constitution.

1. Name any law as discussed above
2. How it is applicable throughout India even though a matter of state list.

Ab bata rahe ho to 372 ko akele mat batao 'and' ache se detail me 372 batao

#Essay@CurrentLegalGK

✓Social

"AI Race and India's Standing"

✓ Legal

"Growth of Artificial Intelligence and its implications on Human Rights"

word limit 500

Well It is not necessary to write every topic shared here.

What's necessary is to write 1 Essay in a week, it can be on any topic.

We are not sharing only one topic in a week because we don't want to leave you with crunch of topics or leave any important current topic.

☀️ P.S. Sunday is Best Day for all these stuffs.

World Wetlands Day: In Punjab, falling number of migratory birds and other threats 🔗
#everyday_explainers #express_explained #ramsar_convention #wetlands

2nd Feb Ramsar Convention Day

DHJS Pre 2025.pdf

Delhi Higher Judicial Service prelims 2025 - DJS

New criminal laws ke questions section based aye hain 🙂

Answer key: https://t.me/CurrentLegalGK/4932

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🏞️🌊📖 Evidences of Lost Gigantic Saraswati River

📍 Source: Bhuvan Maps ISRO

🙏 Saraswati Pooja also known as Basant Panchami, Today is a sign of knowledge and start of spring season.

📚🇮🇳🪷 India had too Much rich heritage, the festivals are aligned to the whether.

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DECEMBER 2024
LAW UGC NET PAPER 1 and 2 both with answers.

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Question directly from our Posts.

😁
https://t.me/CurrentLegalGK/4781

Search Dynamic Injunction for details.

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Statements before dying by execution are dying declaration?

S.156(3) CrPC v S.175(3) BNSS | BNSS Mandates Magistrate To Hear Police Officer On Refusal To Register FIR, Ensures Reasoned Order : Supreme Court
https://www.livelaw.in/supreme-court/s1563-crpc-v-s1753-bnss-bnss-mandates-magistrate-to-hear-police-officer-on-refusal-to-register-fir-ensures-reasoned-order-supreme-court-282727

Dying declaration of death penalty convict

A legal research question

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S. 74 Contract Act | Forfeiture Of Earnest Money Permissible If It's Not Excessive Amounting To Penalty : Supreme Court
https://www.livelaw.in/supreme-court/s74-contract-act-forfeiture-of-20-sale-price-excessive-supreme-court-rejects-builders-plea-to-forfeit-earnest-money-on-flat-booking-cancellation-282859

A Momentous Verdict On Illegality Of Arrest And Bail
https://www.livelaw.in/top-stories/supreme-court-judgment-pmla-illegal-arrest-article-22-constitution-violation-282853

Consequences of Breaching Fundamental Rights

This particular case delas with PMLA but has cited Arnesh kumar for our CrPC/BNSS syllabus.

See the Duty of Magistrate:

Arnesh Kumar v. State of Bihar: AIR 2014 SC

Magistrate authorises detention of a person under Section 167 of the Code, he has to be first satisfied that the arrest made is legal and in accordance with law and all the constitutional rights of the person arrested are satisfied. If the arrest effected by the police officer does not satisfy the requirements of Section 41 of the Code, Magistrate is duty bound "not" to authorise his further detention and release the accused. It has been held that, when an accused is produced before the Magistrate, the police officer effecting the arrest is required to furnish to the Magistrate, the facts and the reasons for arrest and the Magistrate, in turn, has to be satisfied that the condition precedent for arrest under Section 41 of the Code has been satisfied and it is only thereafter that he will authorise the detention of an accused. The Magistrate before authorising detention will have to record his own satisfaction, may be in brief, but the said satisfaction shall be reflected in his order. The Supreme Court reiterated that, when a suspect is arrested and produced before a Magistrate for authorising detention, the Magistrate has to address the question whether specific reasons have been recorded for arrest.


👨‍⚖️ Current Case regarding Duty has to Bail in case of violation of Article 22(2) of CoI, 1950

Once a Court, while dealing with a bail application, finds that the fundamental rights of the accused under Article 21 and Article 22 of the Constitution of India have been violated while arresting the accused or after arresting him, it is the duty of the Court dealing with the bail application to release the accused on bail. The reason is that the arrest in such cases stands vitiated. It is the duty of every Court to uphold the fundamental rights guaranteed under Article 21 and Article 22 of the Constitution.


💯 Bhartiya Nagrik Suraksha Sanhita - Changes
Section 58 of the BNSS corresponding to Section 57 of CrPC embodies the same rule. It is significant that the words “whether having jurisdiction or not” are newly incorporated in Section 58 of the BNSS. The addition of the above words in the provision makes it consonant with Article 22(2) of the Constitution of India.

My views: There is a complete change of section 58 BNSS in terms of language, go and read.

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👉 Material Facts: Flat Booked but cancelled so builder forfeited 20% of Basic sale price of flat as earnest money.

👉 Decision: to be arbitrarily excessive amounting to penalty under section 74 and reduced it to 10%.

👉 Ratio: Essentially, the Court emphasized that while
✓a. earnest money can be forfeited as security for performance,
✓b. it shouldn't be so excessive or punitive that it becomes a penalty.
✓c. If a forfeiture is deemed excessive, the Court has the power to reduce the amount.

👉 Cited: Reference was drawn to the cases of:
✓ Maula Bux v. UoI, 1969 
✓ Satish Batra v. Sudhir Rawal, 2013 to hold that 👇

👉 Conclusion: "forfeiture of reasonable earnest money could not be categorized as penalty"


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