Indian Judgements

Indian Judgements

Income Tax: Why Cruise Ship Operations Qualify for Presumptive Taxation under Section 44B

July 31, 2026 No Comments

The Supreme Court addressed whether international cruise operations—specifically round-trip voyages offering on-board hospitality and entertainment—qualify as the “carriage of passengers” under Section 44B of the Income Tax Act, 1961, for the purpose of presumptive taxation. The Revenue contended that such round-trip cruise excursions were primarily entertainment and hospitality services rather

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Delhi High Court Grants Anticipatory Bail in College Admission Racket Case

July 31, 2026 No Comments

In this judgment, the High Court of Delhi considered an anticipatory bail application filed by Chandan Kumar, who was implicated under sections related to cheating and criminal conspiracy in FIR No. 674/2025 at Police Station Subhash Place. The core allegation was that co-accused persons misused the office space rented by

High Court Clarifies Interim Maintenance, Earning Capacity, and Modification Principles in Domestic Violence Proceedings

July 31, 2026 No Comments

The judgment addresses cross-revision petitions filed by both the husband and the wife challenging appellate orders modifying interim maintenance under the Protection of Women from Domestic Violence (DV) Act. The core legal issues revolved around whether the original interim maintenance of Rs. 1,00,000/- per month was appropriate, whether a technically

Why Insolvency Moratoriums Cannot Stall Cheque Bounce Prosecutions

July 31, 2026 No Comments

This petition under Article 227 of the Constitution of India read with Section 482 of the Code of Criminal Procedure, 1973 was filed to assail an order passed by the Metropolitan Magistrate staying proceedings in a complaint case filed under Section 138 of the Negotiable Instruments Act, 1881. The Trial

When Ocular Testimony and Immediate Recovery Outweigh Procedural Laps

July 31, 2026 No Comments

This criminal appeal challenges the trial court’s judgment convicting the appellant for a knife-point robbery and sentencing him to rigorous imprisonment, alongside the benefit of Section 428 of the Cr.P.C. The appellant argued that the prosecution’s case was severely dented due to the lack of independent public witnesses despite a

Delhi High Court Rules on Right to Cross-Examine Following Additional Issue Framing

July 31, 2026 No Comments

The Delhi High Court addressed a supervisory petition under Article 227 of the Constitution of India filed by defendants challenging orders from the Trial Court that denied them the opportunity to further cross-examine the plaintiff’s witnesses on newly framed additional issues. The High Court held that once additional issues are

Correcting Clerical Property Misdescriptions at the Execution Stage

July 31, 2026 No Comments

These consolidated writ petitions under Article 227 of the Constitution of India were filed by the defendant-petitioners challenging orders passed by the lower appellate and executing courts, which had allowed the correction of a typographical error regarding a property’s locality description in a specific performance decree. The underlying litigation originated

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