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When Shares Received After Company Amalgamation Can Be Taxed as Business Income: Supreme Court Explains

The Supreme Court has clarified the circumstances under which shares received by a shareholder after a company amalgamation can be treated as business income and taxed under Section 28 of the Income Tax Act, 1961. The

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Delhi High Court: Lawyers Cannot Be Forced to Disclose Source of Documents Filed on Client’s Instructions

The Delhi High Court has reaffirmed the principle of advocate–client privilege, holding that courts cannot compel lawyers to disclose the source of documents submitted on behalf of their clients. The Court clarified that when documents are

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Gujarat High Court: Not All Injuries Automatically Reduce Earning Capacity — Functional Disability Must Be Assessed in Motor Accident Claims

The Gujarat High Court has emphasised that when determining compensation in a motor accident claim, it is not enough to mechanically accept a disability certificate’s percentage figure. Instead, the victim’s functional disability — how the injury

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Delhi High Court: No Employer–Employee Relationship Between Principal Employer and Workman Engaged Through Contractor

The Delhi High Court has held that a worker engaged through a contractor does not automatically become an employee of the principal employer unless he or she proves a direct employment relationship with credible evidence. Case

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Delhi High Court Cancels Trademark Similar To Punjab Football Club Held By Apparel Company

The Supreme Court has ruled that a passport authority cannot refuse to renew a passport indefinitely merely because criminal proceedings are pending against the applicant, especially where the competent criminal court has expressly permitted the passport

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Passport Renewal Can’t Be Denied Due To Pendency Of Criminal Case When Trial Court Has Permitted Renewal : Supreme Court

The Supreme Court has ruled that a passport authority cannot refuse to renew a passport indefinitely merely because criminal proceedings are pending against the applicant, especially where the competent criminal court has expressly permitted the passport

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Individual Firms Can Claim Proportionate JV Experience For Future Work Contracts When Applying Solo : Supreme Court

The Supreme Court has held that an individual firm can count the proportionate share of work experience it gained as a partner in a Joint Venture (JV) towards eligibility criteria when submitting a solo bid for

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Once Loss Is Caused By Fire, Cause Of Fire Becomes Immaterial, Supreme Court Allows Insurance Claim

The Supreme Court has held that in a fire insurance claim, once it is established that the insured suffered a loss due to fire and there is no allegation of fraud or that the insured caused

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When Marriage Survives Only On Paper Due To Prolonged Litigation, Better To Separate Parties : Supreme Court

The Supreme Court has held that courts should not keep matrimonial disputes pending indefinitely, especially where the marriage has effectively ceased to exist and the parties have lived separately for a long period. In such cases

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Supreme Court Calls for Sensitising Future Generations on Equality in Marriage; Issues Directions to Curb Dowry Practices

The Supreme Court has issued a series of directions aimed at effectively addressing the persistent social evil of dowry and ensuring stronger implementation of the Dowry Prohibition Act, 1961. The Court emphasised that long-term change can

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