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(81) TIKKA SHATRUJIT SINGH AND OTHERS Vs. SUKJIT SINGH AND ANOTHER[SUPREME COURT OF INDIA] 27-05-2026
Succession to property of erstwhile ruler — Rule of primogeniture vs. Personal Law — After merger of princely states, private properties of rulers devolved according to personal law, not rule of primogeniture, unless explicitly stated otherwise by covenant or law.
India Law Library Docid # 2444291

(82) SMALL SCALE ENTERPRENEURS ASSOCIATION AND OTHERS Vs. THE STATE OF MAHARASHTRA AND OTHERS[SUPREME COURT OF INDIA] 27-05-2026
Maharashtra Industrial Development Act, 1961 — Section 17 — Maharashtra Municipal Corporations Act, 1949 (MMC Act) — Sections 127, 128A — Maharashtra Regional Town Planning Act, 1966 (MRTP Act) — First Schedule, Clause 7(1) — Imposition of tax and fee — Distinction — The Maharashtra Industrial Development Corporation (MIDC) is empowered to levy fees or service charges for
India Law Library Docid # 2444292

(83) M/S TARINI PRASAD MOHANTY Vs. M/S SUNFLAG IRON AND STEEL COMPANY LIMITED[SUPREME COURT OF INDIA] 27-05-2026
Arbitration and Conciliation Act, 1996 — Section 16 — Challenge to Arbitral Tribunal’s order on jurisdiction — Writ jurisdiction under Articles 226/227 of Constitution — High Court’s powers and limitations — Distinction between maintainability and entertainability of writ petition — When writ intervention is
India Law Library Docid # 2444293

(84) ASSOCIATION FOR DEMOCRATIC REFORMS AND OTHERS Vs. ELECTION COMMISSION OF INDIA AND OTHERS[SUPREME COURT OF INDIA] 27-05-2026
Constitution of India, 1950 — Article 324 — Representation of the People Act, 1950 — Sections 21(3) — Electoral Rolls — Special Intensive Revision (SIR) — Election Commission of India (ECI) has power to conduct SIR — Commission's authority under Article 324 operates in conformity with valid law made by
India Law Library Docid # 2444294

(85) NAVNEET SUREKA AND OTHERS Vs. BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD G.E. PLAZA[NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION] 27-05-2026
Consumer Protection Act, 1986 — Section 21 — Insurance claim — Repudiation — Overseas Travel Policy — Complainant individually covered by an insurance schedule, making them a consumer despite employer paying premium — Employer's payment of medical expenses due to claim repudiation does not extinguish the
India Law Library Docid # 2444379

(86) CARGILL INDIA PRIVATE LIMITED Vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), (EARLIER CIRCLE 3(1)) CENTRAL REVENUE BUILDING NEW DELHI[INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI] 27-05-2026
Income Tax Act, 1961 — Section 115JB — Book Profits — Unabsorbed Depreciation and Brought Forward Losses — Assessee adjusted accumulated losses and unabsorbed depreciation against share capital and securities premium through book entries pursuant to court-approved schemes — The Assessing Officer
India Law Library Docid # 2444360

(87) BAKER HUGHES ENERGY TECHNOLOGY UK LTD., STONEYWOOD PARK NORTH, DYCE, ABERDEEN, UNITED KINGDOM, AB217EA Vs. ACIT, CIRCLE-1( 1)(2), INTERNATIONAL TAXATION, NEW DELHI[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Sections 143(3), 144C, 153, 44BB — Permanent Establishment (PE) — India-UK Double Taxation Avoidance Agreement (DTAA) — Article 5 — The Tribunal held that the assessee, a UK-based company, did not have a
India Law Library Docid # 2444361

(88) ITO AAYKAR BHAWAN Vs. DEEPAK M/S. NENO COMPUTER[INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Sections 147, 148, 144B and 144 — Re-assessment proceedings — Assessee failed to file return of income — Large cash deposits and TDS were detected — Assessing Officer (AO) re-opened the case and made additions of the entire transactions — Assessee claimed to be a commission agent for
India Law Library Docid # 2444362

(89) ACIT, CIRCLE-28(1) Vs. MAHALAXMI AGENCIES[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Sections 143(2) and 119 — CBDT Instructions — Validity of notice under Section 143(2) — The Income Tax Appellate Tribunal upheld a jurisdictional High Court's decision which found no merit in the assessee's contention that the assessment proceedings were void ab initio due to a notice under
India Law Library Docid # 2444363

(90) M/S HONDA R&D COMPANY LIMITED Vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 2(1)(1), DELHI.[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Section 147, 144C(13) — Fee for Technical Services (FTS) — Reimbursement of salary of seconded employees — Whether FTS — Court held that the determination of who the employer is, is crucial, and in this case, the seconded employees were employed by the Indian company, hence the
India Law Library Docid # 2444364

(91) KBH ENERGY AND INFRA SERVICES PVT. LTD Vs. CENTRALIZED PROCESSING CENTRE (CPC), BANGALURU[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Section 43B — Disallowance of GST liability — For a disallowance under Section 43B to be valid, the assessee must have claimed the GST amount as an expense in its Profit and Loss account — If the GST liability has not been routed through the Profit and Loss account or claimed as an expense, then
India Law Library Docid # 2444365

(92) GANPATI HOLDINGS PVT. LTD Vs. INCOME TAX OFFICER, WARD-LO(L), NEW DELHI[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Section 115BAA — Minimum Alternate Tax (MAT) — assessee opted for concessional tax regime under Section 115BAA in its return of income but inadvertently failed to file Form 10-IC by the due date — The assessing officer and the CIT(A) denied the benefit of Section 115BAA due to the delayed
India Law Library Docid # 2444366

(93) SARASWATI WOOD PRIVATE LIMITED Vs. DCIT, CIRCLE-22(1), C.R. BUILDING, ITO, DELHI[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Section 271(1)(c) and 274 — Penalty proceedings — Validity of penalty notice — A penalty notice under Section 271(1)(c) read with Section 274 of the Income Tax Act, 1961, must clearly specify whether the penalty is being initiated for concealment of income or for furnishing of inaccurate particulars
India Law Library Docid # 2444367

(94) NEWS LAUNDRY MEDIA PRIVATE LIMITED Vs. THE DCIT, CENTRAL CIRCLE 1 JHANDEWALAN EXTENSION, NEW DELHI[INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI] 27-05-2026
Income Tax Act, 1961 — Section 37(1) — Business Expenditure — Disallowance on estimate without concrete defects — Assessing Officer disallowed 25% of expenses as personal, while CIT(A) restricted to 10% due to lack of minute details — The Tribunal held that the assessee discharged its primary onus by submitting extensive documentation, including ledger accounts and invoices — The authorities
India Law Library Docid # 2444368

(95) THE STATE OF MAHARASHTRA Vs. RAHUL DATTA BHOSALE AND OTHERS[SUPREME COURT OF INDIA] 27-05-2026
Criminal Procedure Code, 1973 (CrPC) — Section 438 — Grant of Anticipatory Bail — Abuse of Authority by Law Enforcers — Supreme Court set aside the High Court's order granting anticipatory bail to police officers accused of misusing their authority, extorting money, and causing stress to a citizen and his minor daughter —
India Law Library Docid # 2444408

(96) DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (HQS) AND OTHERS Vs. GAMESKRAFT TECHNOLOGIES PRIVATE LIMITED AND OTHERS[SUPREME COURT OF INDIA] 27-05-2026
Constitution of India — Articles 246A, 366(12), 366(12A), 265 — Central Goods and Services Tax Act, 2017 (CGST Act) — Sections 2(1), 2(31), 2(52), 7, 9, 15 — Central Goods and Services Tax Rules, 2017 — Rules 31A, 31B, 31C — Schedule III, Entry 6 — Actionable claims arising from betting and gambling — Constitutional
India Law Library Docid # 2444409

(97) STATE OF TAMIL NADU AND OTHERS Vs. JUNGLEE GAMES INDIA PVT. LTD. AND OTHERS[SUPREME COURT OF INDIA] 27-05-2026
Constitution of India, 1950 — Seventh Schedule, List II, Entry 34 — "Betting and gambling" — Scope — Whether confined to betting on games of chance only — Whether State Legislature competent to regulate or prohibit betting on games of skill when played with stakes — Whether conjunction "and" in "betting and gambling"
India Law Library Docid # 2444410

(98) ASHA RAM @ ASHUMAL AND OTHERS Vs. STATE[RAJASTHAN HIGH COURT] 27-05-2026
Criminal Law — Rape — Age of Victim — Determination — Precedence of Matriculation Certificate — Rule 12 of JJ Rules, 2007 and Section 94 of JJ Act, 2015 operate similarly — The procedure for determination of age of a child victim of crime laid down in Jarnail Singh v. State of Haryana, (2013) 7 SCC 263, with reference to Rule 12 of the Juvenile Justice (Care and Protection of Children) Rules, 2007 continues to apply even after the Juvenile Justice (Care and Protection of Children) Act, 2015 came
India Law Library Docid # 2444587

(99) PUBLIC ROSE SHIKSHA SAMITI (BABA KAMALDAS LIVESTOCK ASSISTAINT DIPLOMA TRAINING COLLEGE) AND OTHERS Vs. STATE OF RAJASTHAN AND OTHERS[RAJASTHAN HIGH COURT] 27-05-2026
Education Law — No Objection Certificate (NOC) for establishing veterinary college — Application of new policy to pending applications — Mere submission of an application does not create a vested right to be considered under the old policy — State can alter policy before an enforceable right crystallizes — New policy applied uniformly with no arbitrary or discriminatory elements — Application of revised policy to pending
India Law Library Docid # 2444682

(100) DEEPAK MARATHA Vs. UNION OF INDIA AND OTHERS[RAJASTHAN HIGH COURT] 27-05-2026
Income Tax Act, 1961 — Section 115BBE — Taxation Laws (Second Amendment) Act, 2016 — Retrospective applicability — The amendment enhancing tax rate from 30% to 60% on unexplained income under Section 115BBE is prospective and effective from April 1, 2017, not retrospectively applicable to transactions prior to this date.
India Law Library Docid # 2444683

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