The Allahabad High Court has partly allowed the bail application (for a period of four months) of a Sub-Inspector who was accused in a serious case of corruption and illegal extortion, holding that no further relief can be granted in view of the recovery of a substantial amount of cash from his possession, the gravity … Read more
Taking a strict view in a case involving appointment of an Assistant Teacher on the basis of forged and fabricated educational documents and domicile certificates, the Allahabad High Court has held that where an appointment is secured through fraud and fake documents, no detailed departmental inquiry or opportunity of hearing is required. The Court observed … Read more
The Allahabad High Court has come down heavily on the growing tendency of police to shoot accused persons in the name of encounters, observing that firing to “teach a lesson” is against the rule of law. Emphasising the constitutional principles, the Court remarked that, “India is a democratic country. It has to be run as … Read more
Whether interest expenditure incurred on borrowed funds can be allowed as a deduction under section 57(iii) against interest income earned from loans and advances given to a company, when the intention and nexus between borrowing and lending are established. Citation: Ankur Chandulal Shah vs Assistant Commissioner of Income Tax, Circle-19(1), Mumbai ITA No. 5901/Mum/2025-Assessment Year: … Read more
The Supreme Court has granted an interim stay on the implementation of the University Grants Commission (Promotion of Equity in Higher Education Institutions) Regulations, 2026, framed to promote equity in higher education institutions. Taking note of prima facie ambiguities in the Regulations, the Division Bench headed by the Chief Justice Surya Kant and Justice Joymalya Bagchi … Read more
The Allahabad High Court has clarified that there is no legal prohibition on a person acting as a surety in more than one case, provided that the value of his property exceeds the total surety amount and the Court is satisfied about his sufficiency and fitness. Referring to Sections 485 and 486 of the Bharatiya … Read more
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
