Can a temporary pause in operations mean a business has ceased to exist?

Supreme Court ruled that even during a lull, efforts to secure new contracts reflect the intent to continue business activity. The Court held that business deductions and depreciation benefits cannot be denied merely for lack of an active contract or a local office.

A key reminder that “intent to do business” matters as much as execution.

Statutes:

✅ Section 37, 71, 32(2), 4, 5, 9(1) – Income Tax Act, 1961

#SupremeCourt #IncomeTaxAct #BusinessLaw

Can private schools escape accountability for discrimination?

SC held that transgender rights under the 2019 Act extend even to private entities.

Key Takeaways :

✅ The Supreme Court affirmed that Articles 14, 15, 17, 19, and 21 safeguard transgender persons not just against state actions, but also omissions and private discrimination.

✅ Failure of the Centre and States to operationalize mechanisms under the 2019 Act amounts to a violation of constitutional rights.

✅ Formation of a national equal opportunity policy, welfare boards, transgender protection cells, complaint officers, and helplines within three months.

✅ Compensation - By both the schools, UoI, and States of UP and Gujarat.

Statutes:

✅ Transgender Persons (Protection of Rights) Act, 2019;

✅ Transgender Persons Rules, 2020;

✅ Articles 14, 15, 17, 19, 21, and 32 of the Constitution.

#SupremeCourt #TransgenderRights #Equality

Can criminal law be misused to target innocents in controversies linked to religious conversions?

SC QUASHED MULTIPLE FIRs under the UP Conversion Act.

Key Takeaways:

✅ Only the aggrieved person or immediate family members can lodge FIRs under the UP Conversion Act; unrelated third parties lack locus standi.

✅ Multiple FIRs about the same incident are an abuse of process and liable to be quashed by the Court.

✅ Special legislation prevails over general CrPC provisions in regulating who may initiate criminal proceedings for religious conversion.

✅ Criminal proceedings can be quashed by the HC and SC, even after chargesheets are filed.

✅ Inquiry into the voluntariness of conversion must come from the victim, not outsiders, preserving privacy and personal liberty.

#SupremeCourt #CriminalLaw #UPConversionAct

SC has upheld the sentence of eight years’ rigorous imprisonment for culpable homicide, following a tragic family feud.

Emphasis - that sentencing must be balanced and undue leniency shakes faith, while excessive harshness leads to injustice.

Key Takeaways:

✅ Sentencing must balance compassion and proportionality.

✅ Exception 1 to Section 300 IPC (sudden provocation) not applicable.

✅ Premature release governed by remission rules.

Statutes:

✅ Indian Penal Code, 1860: Sections 304 Part-II, 300

✅ Code of Criminal Procedure, 1973: Section 374(2)

#SupremeCourt #CriminalLaw #Section300 #Murder #Sentencing

Can employees appointed beyond advertised vacancies be terminated years later, even if the rules allowed a waiting list?

The Supreme Court held that termination after 8 years was unjustified, restoring jobs for Class IV staff after a 17-year gap.

The judgment balances contractual fairness and administrative discretion, ensuring relief in peculiar facts but not setting a precedent.

Key Takeaways:

✅ Termination must comply with recruitment rules.

✅ Waiting list appointments permissible if vacancy increases are anticipated.

✅ Relief granted due to unique circumstances.

Statutes:

✅ U.P. Subordinate Civil Courts Ministerial Establishment Rules, 1947

✅ Rule 12 (Waiting List)

✅ Constitution of India, Article 226

#EmploymentLaw #SupremeCourt

SC has referred the contentious issue of retirement age parity between allopathic (MBBS) and AYUSH doctors to a larger bench, seeking to resolve conflicting precedents.

Key Takeaways:

✅ Court acknowledged significant functional, academic, and emergency treatment differences between allopathy and indigenous medical systems.

✅ MBBS doctors perform critical and invasive procedures, trauma care, and emergency interventions that AYUSH doctors do not, justifying differential service conditions.

✅ The principle of "treatment of equals equally and unequals unequally" was emphasized, recognizing MBBS doctors as a distinct class.

✅ Interim relief allows AYUSH doctors to continue service beyond their retirement age at half pay without pension until the larger Bench delivers its verdict.

Statutes:

✅ Constitution of India : Article 14 & 16

✅ Doctrine of “Equal Pay for Equal Work”

#SupremeCourt #RetirementAge

When does a delay in filing an IP suit stop being a hurdle to urgent interim relief?

The judgement clarifies that, for continuous intellectual property infringement, “urgency” is judged by ongoing harm and public interest, not by how soon the plaintiff approaches the court.

The decision reopens the doors for suits dismissed for not completing mediation under Section 12A, emphasizing that real, continuing infringement cannot be brushed aside for procedural reasons.

Key Takeaways:

✅ Continuing IP violations can justify skipping pre-institution mediation if prompt court relief is genuinely needed.

✅ Delay does not automatically defeat urgency in cases of continuing harm.

✅ Courts must assess urgency from the plaintiff’s standpoint considering public interest.

Statutes:

✅ Section 12A, Commercial Courts Act, 2015

✅ Patents Act, 1970

✅ Designs Act, 2000

✅ CPC, 1908 (Order VII Rule 11)

Can police directly register an FIR in cases of witness intimidation under Section 195A IPC, or is a court’s complaint necessary?

Key takeaways:

✅ Section 195A IPC is a cognizable offence—police can register and investigate FIRs directly.

✅ A court’s complaint is not mandatory for prosecution under Section 195A IPC.

✅ Witnesses or other aggrieved persons can file complaints independently before the Magistrate.

✅ The Supreme Court clarified conflicting High Court views to reinforce robust witness protection.

Statutes:

✅ IPC - Section 195A,

✅ CrPC - Sections 154, 156, 195A

#SupremeCourt #CriminalLaw #Section195IPC #WitnessProtection

Explore an intriguing debate on electoral integrity! The Supreme Court addressed whether administrative clarifications can override express statutory provisions regarding voter registration.

In this case, the Uttarakhand State Election Commission’s attempt to permit candidates listed on multiple voter rolls was sharply rebuked.

Key Takeaways:

✅ Administrative bodies cannot dilute express statutory safeguards.

✅ Judicial discipline and decorum are paramount; genuine remorse may mitigate adverse orders.

✅ Statutory bars in electoral law must be strictly enforced to ensure fair elections.

#SupremeCourt #ElectionLaw #JudicialDiscipline

This judgement delves into the complexities of common intention, unlawful assembly, and the burden of ocular evidence in a double murder case arising from a long-standing land dispute.

The Court reaffirmed the importance of injured eyewitness testimony and rejected arguments of free fight under the fourth exception to Section 300 IPC.

Key Takeaways:

✅ Importance of ocular and injured eyewitness evidence.

✅ Interpretation of common intention and unlawful assembly.

✅ Delay in lodging FIR not fatal if explained satisfactorily.

✅ Fourth exception to Section 300 IPC not attracted.

✅ Non-recovery of weapons does not weaken the prosecution case.

Statutes:

✅ IPC, 1860 - Sections 147, 148, 149, 302, 304 Part II, 307, 300 IPC

✅ CrPC, 1973 - Section 313

#SupremeCourt #CriminalLaw #EyewitnessTestimony