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Capital Gains Tax on Agricultural Land Sale: Section 54B IT Act
Chapter 1: Constitutional and Statutory Genesis of Agricultural Taxation The taxation of agricultural land in India is not merely a matter of fiscal statute but a subject deeply ro
Section 27 Evidence Act: Materials Handed Over During Police Check Cannot Be Termed Section 27 Recoveries: Supreme Court Analysis
Introduction In a significant ruling that clarifies the boundaries of evidentiary law in criminal proceedings, the Supreme Court of India has held that materials handed over by an
Lis Pendens Applies to Money Suits Involving Mortgaged Property: Supreme Court Expands Doctrine Under Section 52 of Transfer of Property Act
Introduction to the Landmark Ruling The Supreme Court of India delivered a significant judgment on December 15, 2025, in the case of Danesh Singh & Ors. v. Har Pyari (Dead) thr
Once Loss Is Caused By Fire, Cause Of Fire Becomes Immaterial: Supreme Court Allows Insurance Claim
Introduction The Supreme Court of India recently delivered a landmark judgment that significantly clarifies the legal principles governing fire insurance claims in the country. In
Arbitral Awards Not Liable to Be Set Aside on Mere Error in Law or Misappreciation of Evidence: Supreme Court Limits Judicial Interference with Arbitral Awards
The Supreme Court of India recently delivered a significant judgment that reaffirms the fundamental principles limiting judicial interference with arbitral awards under the Arbitra
Non-Compete Fee Can Be Deducted As Revenue Expenditure Under Section 37(1) Income Tax Act: Supreme Court Clarifies Long-Standing Controversy
Introduction The Indian Supreme Court has recently delivered a landmark judgment that has far-reaching implications for corporate taxation in the country. In Sharp Business System
Corporate Social Responsibility Must Include Environmental Responsibility: Supreme Court’s Landmark Judgment in Great Indian Bustard Case
Introduction The Supreme Court of India delivered a transformative judgment on December 19, 2025, establishing that corporate social responsibility cannot be separated from environ
Section 45A ESI Act: When Best Judgment Assessment Applies
The Supreme Court of India recently delivered a landmark judgment that brings much-needed clarity to the interpretation and application of Section 45A of the Employees’ State
Forest Conservation Act 1980: Central Approval for Forest Land
In a landmark judgment delivered on December 19, 2024, the Supreme Court of India reinforced the protection of forest lands by categorically ruling that no forest land can be lease
Mutation of Revenue Records Based on Will: Legal Framework and Judicial Interpretation
Understanding Mutation in Revenue Records Mutation, often referred to as ‘Dakhil Kharij’ in revenue parlance, represents a fundamental administrative process through wh
