Income Tax Act 1961 - Section 147,148 - The essential condition precedents to exercise jurisdiction for reopening an assessment under Section 147 read with Section 148 of the Act are: a) The Assessing Officer must have ‘reason to believe’ that ‘income’ chargeable…

Income-tax Act, 1961 - Section 36(1)(iii) - In this case, High Court disallowed the deduction on the footing that the borrowing benefitted a subsidiary/group concern and was not for the assessee’s own business. The Supreme Court held that interest on capital…

Constitution of India - Article 19(1)(a) - The right to receive education in one’s mother language finds its normative basis in Article 19(1)(a) of the Constitution, for the guarantee of freedom of speech and expression necessarily encompasses the right to…

Matrimonial - To brandish the effort of the wife to pursue her own career goals as acts of cruelty, as the same may have hurt the sentiments of the husband or the in-laws, is highly objectionable and deplorable in the era where the society proudly talks of…

Supreme Court Rules, 2013 - Practice and Procedure - An order dictated in open Court can be altered and changed so long as no material changes are being made in the order, at which stage re-hearing would be required -The draft order dictated in Court has…

Indian Penal Code - Section 405 - In the absence of entrustment, dishonest misappropriation, or violation of a fiduciary obligation, foundational ingredients of the offence of criminal breach of trust are not satisfied. (Para 11) Section 420 -For the offence…

Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) - Section 528,193(3) - In this case, the Allahabad High Court interim order that allowed investigation to continue but restrained filing of the police report under Section 193(3) BNSS in respect of FIR - The…

Advocates on Record Examination - These writ petitions under Article 32 were filed by advocates challenging the Registrar (Judicial)’s communication dated 30.04.2026 postponing the Advocates‑on‑Record (AOR) Examination for the 2026 cycle, which they claimed…

Constitution of India - Article 21, 226 ; Bharatiya Nagarik Suraksha Sanhita 2023- Section 528 - Speedy trial is one of the requirements of Article 21 of the Constitution and from the facts and circumstances of a given case if the High court finds that the…

Arbitration and Conciliation Act, 1996 - Section 7 - In arbitration clause in another document would get incorporated into the later contract by reference, if the contract contains a clear reference to the document containing the arbitration clause and such…

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 - Section 26 ; National Highways Act, 1956 - The methodology for working out the ‘average sale price’ under Section 26(1)(b), as set out in Explanations…

Practice and Procedure- National Company Law Appellate Tribunal Rules, 2016  - Rule 22 - The parties could not automatically dispense with their obligation to apply for and obtain a certified copy for filing an appeal under Rule 22- A person wishing to file…

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Passive Euthanasia - Medicine has its limits, and that prolonging life in ways a person would not choose for themselves is not always true care. Allowing someone to pass on their own terms and alleviating their suffering affirms their dignity in its truest…

Legal Maxim -Commodum ex injuria sua nemo habere debet - No one should derive a benefit from their own wrong. [Context: The case concerns MBBS students originally admitted to Sardar Rajas Medical College (SRMCH), Odisha, whose academic future was jeopardized…

Preventive Detention Unwarranted When Ordinary Law Suffices and No Cogent Public-Order Breach Is Shown

Loan Label Irrelevant: Supreme Court Says Substance, Not Nomenclature, Determines a “Deposit” Under MPID Act

Heinousness of the crime cannot be the sole ground for denying remission.

Pleadings, Bona Fide Need and Alternative Accommodation Under Bombay Rent Act