head office expenditure
Case BriefsSupreme Court

Legislature has defined “head office expenditure” in clear and unambiguous terms to mean executive and general administration expenditure incurred by the assessee outside India, including, inter alia, travelling expenses, salaries, and other administrative costs.

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Separate suit challenging court auction
Case BriefsSupreme Court

“A transferee pendente lite takes the property subject to the outcome of the proceedings, irrespective of notice or bona fides.”

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systematic presentation of evidence before courts
Case BriefsSupreme Court

The directions were issued with the aim to institutionalize a standardized format for cataloguing witnesses, documentary evidence, and material objects, in order to facilitate better comprehension and immediate reference for all stakeholders, including the Appellate Courts

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Dowry Prohibition Officers
Case BriefsSupreme Court

“Eliminating dowry is not only a matter of enforcing the DPA 1961 but a constitutional imperative. It fulfils the Republic’s promise that every woman should enter marriage as an equal citizen and not as the bearer of an unjust financial burden”.

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Sikmi Tenancy
Case BriefsSupreme Court

The SLP centred around Sikmi Tenancy under the West Bengal Estates Acquisition Act, 1953 wherein the petitioner had contended that the High Court erred in its observation with respect to the petitioner’s rights as a Sikmi Tenant.

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pending cases under UAPA
Case BriefsSupreme Court

The Court further declined to interfere in the bail granted to the persons accused for derailment of Jnaneswari Express on 28-5-2010 stating that the CBI could not bring to notice subsequent development which would justify this interference.

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No civil remedy against Lok Adalat award
Case BriefsSupreme Court

The Executing Court’s role in enforcing a decree based on a Lok Adalat award under the Legal Services Authorities Act, 1987 is limited to execution alone. It cannot annul, set aside, or question the validity of the award, and objections in execution cannot serve as an alternative remedy to challenge the award.

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non-signatory is veritable party
Case BriefsSupreme Court

If the referral court finds that a party is not a veritable party, the matter will not be left to the Arbitral Tribunal as it will relegate the referral court to the status of a monotonous automation.

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POSH Act ruling
Case BriefsSupreme Court

The Court observed that a narrow interpretation of provisions of the POSH Act would beget several procedural and psychological barriers for the aggrieved woman.

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Bharat Drilling
Case BriefsSupreme Court

In order to obviate uncertainty and for clear declaration of law, the Court referred Bharat Drilling to a larger bench for reconsideration and authoritative decision.

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Women Representation in Gujarat Bar Associations
Case BriefsSupreme Court

On 9-5-2025, the Supreme Court directed that 30% posts of Executive Members along with that of ‘Treasurer’ of the High Court Bar Associations and District Bar Associations shall be exclusively earmarked/reserved for women advocates.

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obligations under Development Agreement
Case BriefsSupreme Court

Invocation of insolvency proceedings or the moratorium under the Insolvency and Bankruptcy Code, 2016 cannot become a legal device to indefinitely stall redevelopment. The IBC was never intended to be used as a shield for non-performance at the cost of human rehabilitation.

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Family Court Judge Divorce Case
Case BriefsSupreme Court

The Court observed that the husband, being a judicial officer holding a responsible public position, owed a heightened duty of fair, adequate, and dignified financial security for his wife and daughter.

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imminent death no pre-requisite for dying declaration
Case BriefsSupreme Court

A statement made by a deceased person, regarding the cause of his death or to the circumstances which led to his death, to a Police Officer and recorded under Section 161 CrPC, shall be relevant and admissible under Section 32(1) of the Evidence Act, 1872.

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extra requirement for stamp duty exemption
Case BriefsSupreme Court

The Court observed that administrative procedures should avoid complexity, redundant requirements, and unnecessary burdens, which waste time, expense, and disturb peace of mind.

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access and aid for Disabled Prisoners
Case BriefsSupreme Court

The Court directed that directions issued in L. Muruganantham v. State of T.N., 2025 SCC OnLine SC 1444, shall be extended to all the States and the Union Territories, to ensure that the principles are adopted mutatis mutandis within their prison systems as well.

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Parties cannot challenge agreed interest rate
Case BriefsSupreme Court

BPL Ltd., having knowingly entered into the bill discounting agreement, was bound by its terms. Since it defaulted on repayment for years, the stipulated 36% compound interest could not be considered burdensome or oppressive.

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30% women reservation in State Bar Councils
Case BriefsSupreme Court

The Court directed that the complete details by the Bar Council of India to be furnished on 08-12-2025; and clarified that the relevant Rules shall be deemed to have been amended providing making a provision for such reservation.

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Work from Home and child custody cases
Case BriefsSupreme Court

The Court stated that with working parents, it is expected that they cannot always be physically with their children, however, this cannot be a ground to place the child’s custody with the parent who may be temporarily working from home.

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UPSC for deployment of screen reader software
Case BriefsSupreme Court

“The rights guaranteed to persons with disabilities are not acts of benevolence, but expressions of the constitutional promise of equality, dignity, and non-discrimination enshrined in Articles 14, 19, and 21 of the Constitution”.

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