The Allahabad High Court has categorically held that teaching work performed on a contractual or part-time basis cannot be treated as valid “teaching experience” for appointment to the post of Headmaster in Junior High Schools. The Court clarified that experience gained as a Part-Time Instructor cannot be equated with regular teaching experience and cannot form … Read more
The Bombay High Court, while hearing a Public Interest Litigation, expressed serious concern over the prolonged inaction on the recommendations of the Maharashtra State Human Rights Commission (MSHRC) relating to compensation for victims of human rights violation. The Court pulled up the State Government and sought clarifications as to why over 136 recommendations issued by … Read more
Core Issue:-The principal controversy before the Delhi Bench of the Income Tax Appellate Tribunal was whether investments made in foreign shares in the names of the assessee’s minor daughters could be treated as unexplained investments under section 69 of the Income-tax Act, 1961 merely on the allegation that no separate documentary evidence of source was … Read more
ITAT MUMBAI:-Amish Anantrai Modi Versus Deputy Commissioner of Income tax, Central Circle 2 (1), Mumbai, No.- I. T. A No. 6281/Mum/2025 Dated:- December 9, 2025 The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeal)-48, Mumbai [hereinafter, ‘Ld. CIT(A)] passed under section 250 of the Income-tax … Read more
The Supreme Court has upheld the orders of the courts below rejecting motor accident compensation claims arising out of the death of two young men in a road accident in Karnataka, holding that liability under the Motor Vehicles Act can arise only when the involvement of the vehicle in the accident and the negligence … Read more
The Allahabad High Court has expressed serious concern over the repeated practice of the police submitting reports stating that the accused is “untraceable” or “could not be located”, observing that such stereotyped and evasive reports pose a serious obstruction to the smooth functioning of the judicial process. The Court categorically clarified: “The Police are not … Read more
The Allahabad High Court has refused to quash criminal proceedings initiated in connection with allegations of gambling at a public place, clearly holding that an offence registered under Section 13 of the Public Gambling Act, 1867 is a cognizable offence, in which the police are empowered to arrest without warrant and conduct investigation. The order … Read more
Saumya Chaurasia v. Union of India & Others Delhi High Court | WP(C) 8191/2025 | Dec 8, 2025** 1. Core Issue:- Whether, for prosecution under Section 276C(1) (wilful attempt to evade tax) and Section 278E (presumption of culpable mental state), where the amount of tax sought to be evaded exceeds ₹25 lakh, the sanction of … Read more
ITAT Mumbai – Rakesh Jain v. DCIT (2025) ITA No. 546/Mum/2025 │ Order dated: 4 December 2025 1. Core Issue The central questions before the Tribunal were: 1.Whether cash deposits made during the demonetisation period can be taxed as unexplained cash credits under Section 68 when they are already recorded as cash sales in the … Read more
Madras High Court – PCIT, Central–1, Chennai v. Lalitha Jewellery Mart Pvt. Ltd. TCA Nos. 14–16 of 2020 | Judgment dated 28 November 2025 1. Background:-These appeals arose from assessments framed under section 153A pursuant to a search conducted on 2 September 2014 in the Lalithaa Jewellery group. For AYs 2013-14, 2014-15 and 2015-16, the … Read more
