Vineet Dubey 
Depreciation on Goodwill arising on Slump Sale of Going Concern Core Issue: Whether goodwill arising from the acquisition of a manufacturing unit as a going concern through a slump sale being the excess of the consideration paid over the net assets acquired constitutes an intangible asset eligible for depreciation under section 32(1)(ii) of the Income-tax … Read more
The Allahabad High Court has clarified that teachers and staff working in educational institutions whose recognition has been cancelled do not have any statutory right to seek adjustment or absorption in other recognised schools. The Court held that once the recognition of an institution is withdrawn, its teachers and employees cannot claim adjustment or absorption … Read more
Taking serious note of the long-standing non-implementation of the recommendations of the Maharashtra State Human Rights Commission (MSHRC), the Bombay High Court on Tuesday pulled up the State Government and directed the Principal Secretary of the Home Department to deposit ₹3.5 crore with the High Court registry within seven days. The amount pertains to 136 … Read more
Recently, the Supreme Court has granted a decree of divorce under Article 142 of the Constitution, holding that the marriage between a couple living separately for the past 13 years had completely broken down. The Court noted that the parties had separated merely 65 days after their marriage and, thereafter, instituted more than 40 civil … Read more
Whether difference between turnover reflected in CBEC / Service Tax data and turnover recorded in the books of account can, by itself, justify an addition for under-reported revenue without independent enquiry by the Assessing Officer. Case Citation – ITAT Delhi – Deepsons (India) Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 7(1), Delhi ITA … Read more
In the case of Md. Firoz Mansuri and Others vs. State of Bihar and others (2026 INSC 68), the Supreme Court of India in its judgment of 16 January 2026 again reiterated the legal provision that State Governments had the legal capacity to fix certain educational qualifications to the appointment in the public posts. The … Read more
In a significant ruling on bail jurisprudence, the Supreme Court has held that the mere failure to deposit money or to comply with a condition cannot be a valid ground to keep a regular bail application pending or to cancel interim bail. The Bench categorically observed that Courts are duty-bound to decide bail applications on … Read more
The Allahabad High Court, while making significant observations on the increasing trend of live-in relationships, has remarked that under the influence of western ideas, the tendency among youth to live together without marriage is on the rise, posing a serious threat to Indian social values. The Court noted that when such relationships fail, legal proceedings … Read more
The Allahabad High Court has clarified in a maintenance related matter that if, due to criminal and violent acts of the wife or her relatives, the husband’s employment is adversely affected and his capacity to earn a livelihood is completely destroyed, then the wife cannot claim interim maintenance in such circumstances. The said order was … Read more
The Allahabad High Court has clarified that taking cognizance simultaneously under two distinct offences i.e. cheating under Section 420 IPC and criminal breach of trust under Section 406 IPC on the same set of facts or transaction is contrary to law, as the two offences are inherently contradictory in nature. The order was passed by … Read more
