Calcutta High Court Quarterly Digest: January To March, 2025

NOMINAL INDEXMahabuba Rahaman & Ors. -vs- State of West Bengal & Anr. Citation: 2025 LiveLaw (Cal) 1Milan Mukhopadhyay @ Mukherjee Vs. The State of West Bengal & Ors Citation: 2025 LiveLaw (Cal) 2Jagbir Singh Versus The State of West Bengal & Ors. Citation: 2025 LiveLaw (Cal) 3Association for Protection of Democratic Rights vs State of West Bengal Citation: 2025 LiveLaw (Cal) 4X...

Delhi High Court Quarterly Digest: January To March, 2025 [Citations 1 - 396]

Citations 2025 LiveLaw (Del) 1 to 2025 LiveLaw (Del) 396NOMINAL INDEXABC v. UNION OF INDIA AND ORS 2025 LiveLaw (Del) 1SMITA KUMARI RAJGARHIA v. GOVT. OF NCT OF DELHI 2025 LiveLaw (Del) 2RAHUL MISHRA & ANR. v. JOHN DOE & ANR 2025 LiveLaw (Del) 3Sumit Bharana v. UoI 2025 LiveLaw (Del) 4M/S G.S Industries v. Commissioner Of Central Tax And Gst, Delhi (West) 2025 LiveLaw (Del) 5The...

Supreme Court Annual Digest 2024: Subject-Wise Index

Subject-wise Index - AdministrationIn public law proceedings, when it is realised that the prayer in the writ petition is unattainable due to passage of time, constitutional courts may not dismiss the writ proceedings on the ground of their perceived futility. In the life of litigation, passage of time can stand both as an ally and adversary. Our duty is to transcend the constraints of time...

Supreme Court Annual Digest 2024 [Arbitration And Conciliation Act]

Section 33 - Although the Arbitral Tribunal becomes functus officio after passing an award, it would still retain the limited jurisdiction to clarify or correct errors in an award. North Delhi Municipal Corporation v. S.A. Builders Ltd., 2024 LiveLaw (SC) 1010Section 11 (6) - Arbitration clause - Interpretation - Pro-arbitration approach - Mutual Consent - Validity and interpretation...

Direct Tax Annual Digest 2024: Part II

Cash-In-Hand Out Of Business Profits Declared In Return U/s 44AD, Can't Be Plainly Added As Unexplained Money: Delhi ITATWhile allowing the appeal against the addition on account of unexplained money, the New Delhi ITAT held that if the assessee's contention is that it had turnover exceeding the limit u/s 44AD of the Income Tax Act, then CIT(A) ought to have acted in accordance with law....

Supreme Court Annual Digest 2024: Land Laws

LAND LAWS - SUPREME COURT ANNUAL DIGEST 2024Tamil Nadu Town and Country Planning Act, 1972; Sections 36, 37, and 38 - Acquisition and release of land designated for public purposes - The suit land, originally shown in private ownership in the 1978 and 1981 Layout Plans, was reserved for "public purpose" under the Tamil Nadu Town and Country Planning Act. However, no acquisition proceedings...

Direct Tax Annual Digest 2024: Part I

ITAT Deletes Additions Against Unsuspecting Investor In A 'Penny Stock' To Make Quick ProfitThe Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee was an unsuspecting investor who transacted in a 'penny stock' with a view to earning a quick profit, and since his involvement in any dubious transaction relating to price rigging or connection with exit providers...

Supreme Court Annual Digest 2024: Service Law

SERVICE LAWS - SUPREME COURT ANNUAL DIGEST 2024AdministrationConstitution of India - Article 16(1), 16(4) and 335 - Efficiency of Administration - Article 335 does not limit sub-classification; rather, it reinforces the importance of inclusion and equality in public services in line with Article 16(1). State of Punjab v. Davinder Singh, 2024 LiveLaw (SC) 538In public law proceedings, when it...

Tax Annual Digest 2024: Part III

Chewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise Act : Supreme CourtThe Supreme Court recently held that pouches of chewing tobacco packed in High-Density Polyethylene (HDPE) bags would be considered a 'wholesale package' and could not be considered for imposing excise duty as per the provisions relating to...

Supreme Court Annual Digest 2024: Prevention of Money Laundering Act, 2002

Whether the High Court was justified in quashing the summons issued to the respondent merely on the premise that the respondent was discharged in the predicate offence. The permissibility of continuing proceedings under the PMLA, despite the discharge in the predicate offence. Held, the issuance of summons cannot be quashed solely because the respondent has been discharged in the...

Allahabad High Court Annual Tax Digest 2024

NOMINAL INDEX M/S Mgs Palace v. State Of U.P. And 4 Others 2024 LiveLaw (AB) 4 M/S. Hindustan Herbal Cosmetics vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 9 M/S Eastern Machine Bricks And Tiles Industries vs. State Of U.P. And Others 2024 LiveLaw (AB) 14 Akbar Ali Transport Services vs. State of U.P. and Another 2024 LiveLaw (AB) 25 M/S Roli Enterprises vs. State Of...

Constitutional Law: All India Digest 2024

SUPREME COURTArticle 8 - The Court clarified that when a person acquires a foreign citizenship, the cessation of Indian citizenship happens by operation of law by virtue of Section 9 of the Citizenship Act. Hence, such cessation of citizenship cannot be regarded as voluntary. Therefore, children of such persons cannot seek to resume Indian citizenship under Section 8(2) of the Citizenship Act....