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1. ITAT Mumbai allows section 54F relief on two flats as one residential house

The Income Tax Appellate Tribunal (ITAT), Mumbai, ruled in favour of a taxpayer who sold six commercial units in Mumbai for long-term capital gains of around Rs 5 crore and claimed a deduction of the

2. ECI assures Supreme Court left-out voters can submit Annexure A without Form 8 if shifted within State

ECI assures Supreme Court left-out voters can submit Annexure A without Form 8 if shifted within State

The Election Commission of India on November 14, 2026 filed a supplementary affidavit in the Supreme Court detailing further measures to ensure that voters wrongly left out as absent, shifted, dead or duplicate from draft electoral rolls are brought back in. The ECI said directions were issued on November 6 to Chief Electoral Officers of States and Union Territories where the Special Intensive Revision was under way, allowing such voters to submit the duly filled Enumeration Form (Annexure A) to the ERO or AERO with their current ordinary residence. Electors who have not shifted may submit the signed Enumeration Form (Annexure A) with an Annexure-B statement giving the reason for earlier non-submission, in person or through family members, or online with e-sign on ECINET. Electors who have shifted within the State and were excluded from the draft roll need not submit Form 8; they may submit the Enumeration Form (Annexure A) with an Annexure-C statement giving their new address and Assembly Constituency, plus address proof, to the ERO or AERO of the new constituency. The ECI said booth-wise lists of left-out electors marked ASDD would be displayed afresh with probable reasons for non-inclusion, and Enumeration Forms would be processed under Rule 21(1) of the Registration of Electors Rules, 1960, with the same EPIC number re-assigned. Previously registered electors deleted from the draft roll who had already submitted Form 6 need not submit the Enumeration Form afresh; their applications would be processed under the November 3 clarification on re-inclusion without fear of criminal prosecution. Petitioners Anjali Bhardwaj, represented by advocates Prashant Bhushan and Neha Rathi, and Shailendra Mani Tripathi, represented by advocate Chand Qureshi, had raised apprehensions that previously registered voters excluded from the draft roll were being compelled to submit Form 6, meant for fresh voters, and argued that such false declarations were criminally prosecutable under Section 31 of the Representation of the People Act, 1950. The ECI also said a mechanism had been directed to ensure no elector was deprived of the opportunity to get their name included in the final electoral roll, subject to eligibility conditions, while avoiding duplication. It noted that after a new Deputy Election Commissioner joined on November 2, a November 4 work order partially modified the September 23 order and allocated oversight of the ECI IT Division to a senior DEC, with the DG (IT) to put up files through the senior DEC before the Commission.

3. Bombay High Court dismisses EuroChem appeal in ₹19,500-crore Tecnimont decree suit

Bombay High Court dismisses EuroChem appeal in ₹19,500-crore Tecnimont decree suit

A division bench of the Bombay High Court, comprising Justices Bharati Dangre and Manjusha Deshpande, on October 29 dismissed EuroChem North-West-2’s appeal against a single judge’s June 8 order refusing to freeze Tecnimont S.p.A.’s Indian assets in a ₹19,500-crore foreign decree enforcement suit. The bench upheld the denial of interim relief and rejected EuroChem’s stay request. The dispute arose from three June 2020 contracts to build a fertiliser complex in Russia’s Leningrad Region, which required London-seated ICC arbitration under English law. After EU and UK sanctions hit EuroChem’s beneficial owner Andrey Melnichenko in 2022, Tecnimont and MT Russia suspended work; EuroChem terminated the contracts and pursued ICC arbitration for three years. EuroChem lost a performance bond case in London in July 2025 and then invoked Article 248.1 of Russia’s Arbitrazh Procedural Code; in December 2025 it obtained a 171.11-billion-rouble Moscow Commercial Court decree against Tecnimont and MT Russia. EuroChem filed the Mumbai recovery suit, saying Russia is a non-reciprocating territory, and sought an immediate freeze on Tecnimont’s Indian assets, invoking sections 13 and 14 CPC and arguing for a mandatory presumption of jurisdiction rebuttable only at trial. The division bench held that courts can examine prima facie doubts over a foreign court’s competence under Section 13 CPC before trial, that the presumption of competence can be rebutted at the interim stage, and that accepting EuroChem’s argument would mean interim relief automatically flows in every case involving a foreign judgment. It declined to stay the verdict. Senior advocate Zal Andhyarujina appeared for EuroChem, and senior advocate Vikram Nankani appeared for Tecnimont.

4. Karnataka High Court quashes Section 309 IPC case against CISF sub-inspector, calls for mental health policy review

The High Court of Karnataka, with Justice Suraj Govindaraj, quashed the criminal proceedings against a 37-year-old CISF Sub-Inspector who attempted to end her life in 2022 while on duty in Mangaluru u

5. Delhi court rejects bail pleas of D. Manoranjan, Sagar Sharma in 2023 Parliament security breach case

Delhi court rejects bail pleas of D. Manoranjan, Sagar Sharma in 2023 Parliament security breach case

Special Judge Kiran Bansal of a Delhi court dismissed, for the second time, the regular bail pleas of D. Manoranjan and Sagar Sharma in the December 2023 Parliament security breach case, in an order passed on Friday (November 13, 2026). The accused sought bail citing long incarceration and parity with co-accused Neelam Raoliya, alias Neelam Azad, and Mahesh Kumawat, who were granted bail by the Delhi High Court on July 2, 2025. The judge held that the statutory bar on bail under Section 43D(5) of the Unlawful Activities (Prevention) Act applied, finding reasonable grounds to believe the accusations against the accused were prima facie true. The court said parity was not available to the two accused because the High Court had noted that Raoliya stayed outside Parliament and Kumawat was not in Delhi that day, whereas Manoranjan and Sharma had entered the main Parliament and jumped from the public gallery to the main hall of the Lok Sabha, and canisters were concealed in their shoes and parliamentary proceedings were disrupted. The court described the allegations as grave and serious, noted the alleged choice of the anniversary of the 2001 Parliament attack, and referred to the allegation that the accused erased data from their phones and handed the devices to co-accused Lalit Jha for destruction. The judge said bail cannot be granted solely on the ground of delay and said nothing observed in the order would affect the merits of the case. Six persons are accused in the case: Manoranjan, Sharma, Amol Dhanraj Shinde, Raoliya, Jha and Kumawat.

1. State of Himachal Pradesh vs. Union of India (UOI) and Ors. (06.11.2026 - SC)(MANU/SC/1285/2026)

The Supreme Court of India addressed the dispute between the State of Himachal Pradesh and the Union of India, along with the States of Punjab, Haryana, and Rajasthan, regarding Himachal Pradesh's ent

2. Yusuf vs. Vigyapan Loke Delhi Advertising CGHS Ltd. (06.11.2026 - SC)(MANU/SC/1284/2026)

The Supreme Court of India addressed whether the suit filed by Wazir Hussain against Vigyapan Loke Delhi Advertising CGHS Ltd. was barred by limitation due to entries in the defendant's balance sheets

3. A. John Kennedy and Ors. vs. State of Tamil Nadu and Ors. (06.11.2026 - SC)(MANU/SC/1283/2026)

The Supreme Court of India addressed the issue of eviction, rehabilitation, and ecological restoration in forest areas, focusing on the applicability of the Scheduled Tribes and Other Traditional Fore

4. Union of India and Ors. vs. Rohith Nathan and Ors. (06.11.2026 - SC)(MANU/SC/1282/2026)

The Supreme Court of India addressed the Union of India's request to clarify the retrospective application of a judgment dated 11.03.2026 concerning OBC creamy-layer status in civil service allocation

5. J. Rajesh (Minor) thr. his Mother and Natural Guardian J. Gomathi vs. M. Kumaran (Dead) thr. L.Rs. and Ors. (06.11.2026 - SC)(MANU/SC/1281/2026)

The Supreme Court of India addressed whether J. Rajesh, represented by his mother J. Gomathi, could claim a half share in his grandfather N. Ramakrishnan's property, which was inherited by his father,

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