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Transfer of Property Act, 1882 — Sections 54, 55 — Agreement to Sell vs. Sale Deed — An agreement to sell by itself does not create any interest or charge on the property. Ownership passes only upon execution of a conveyance (sale deed). An agreement to sell, even with possession, is not a conveyance and does not confer title or transfer interest, except for the limited right under Section 53-A for protection against the transferor. Criminal Procedure Code, 1973 (CrPC) — Suspension of Sentence — Bail Pending Appeal — Appellant incarcerated for over seven and a half years, appeal pending before High Court for years — Sufficient grounds exist for suspension of sentence and release on bail during appeal pendency — Order of High Court declining to suspend sentence set aside Bharatiya Nyaya Sanhita, 2023 — Sections 298, 299, 296, 115(2), 351(2) & Chhattisgarh Religion Act, 1968 — Section 4 — Bail in anticipation of arrest — Appellant joined investigation as directed by the court — High Court rejected bail application — Supreme Court considered materials on record and found appeal deserving acceptance — Appellant admitted to bail in anticipation of arrest. Penal Code, 1860 (IPC) — Sections 394, 395, and 397 — Robbery and Attempt to Commit Robbery — Conviction and Sentencing — Appeal for suspension of sentence and bail — Appellants convicted by Trial Court for offences under Sections 394, 395, and 397 IPC. High Court confirmed conviction under Section 397 IPC and modified sentence to 8 years rigorous imprisonment, while holding no separate conviction for Sections 394 and 395 IPC. Transgender Persons (Protection of Rights) Act, 2019 and Rules, 2020 — Implementation — Lethargy, apathy, inaction on part of Union and States — Non-state establishments also in cold freeze of compliance — Serious concern — Community faces discrimination, marginalization, scarcity of healthcare, economic opportunities, non-inclusive education policies — Despite recognition of rights in statutes, reality is empty formality — Union and States need to do more to translate rights into reality.

HELD one transaction of sale of software and once it is accepted that the software put in the CD is ‘goods’, then there cannot be any separate service element in the transaction. We are saying so because even otherwise the user is put in possession and full control of the software. It amounts to ‘deemed sale’ which would not attract service tax.

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF SERVICE TAX DELHI — Appellant Vs. QUICK HEAL TECHNOLOGIES LIMITED — Respondent ( Before : Abhay S. Oka and J.B. Pardiwala, JJ.…

HELD Anardana’ is a dried product of local ‘daru’ or wild pomegranate – well-settled principle that words in a taxing statute must be construed in consonance with their commonly accepted meaning in the trade and their popular meaning – Policy which specifically states – ‘import of pomegranate seeds will be free’

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AMRITSAR (PUNJAB) — Appellant Vs. M/S D.L. STEELS ETC. — Respondent ( Before : Sanjiv Khanna and Bela…

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