Supreme Court Legal News Building tax exemption contained in Section 3(1)(b) of Kerala Building Tax Act, should be granted to residential accommodation for nuns and hostels for students: SC adopts a liberal construction of an exemption provision in a tax statute. Decided on 1st March, 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent For full text of judgmentCLICK HERE

Supreme Court Legal News Moratorium provision contained in Section 14 of the IBC would apply only to the corporate debtor. SC clarifies further that Section 138/141 proceeding can continue or be initiated against the natural persons mentioned in Section 141 of the Negotiable Instruments Act. Decided on 1st March, 2021 P. Mohanraj & Ors. v. M/S. Shah Brothers Ispat Pvt. Ltd. For full text of judgment CLICK HERE

Supreme Court Legal News For deferred payment of salaries and pensions simple interest shall be paid: SC orders Government of Andhra Pradesh holding that the salaries and pensions are rightful entitlement of government employees. Decided on 8th February, 2021 State of Andhra Pradesh and Another v. Smt Dinavahi Lakshmi Kameswari For fulll text of judgmentclick here

Supreme Court Legal News Persistent defamatory allegations made by wife against husband which adversely affected his life and career amounts to mental cruelty : SC rejects the plea for restitution of conjugal rights and allows divorce. Decided on 26th February, 2021 JOYDEEP MAJUMDAR v. BHARTI JAISWAL MAJUMDAR For full text of judgmentclick here

Supreme Court Legal News A part statement of a witness can be believed even though some part of the statement may not be relied upon by the court.: SC while confirming a conviction emphasized that the quality of evidence is relevant in criminal trial and not the quantity. Decided on 25th February, 2021 RAM VIJAY SINGH v. STATE OF UTTAR PRADESH For full text of judgmentCLICK HERE