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    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
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      Medical negligence requires proving the medical professional...

      Mere failed treatment doesn't prove medical negligence; evidence of doctor's lack of skill/care required.

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      Indian LawsOctober 28, 2024Case LawsSC
      Medical negligence requires proving the medical professional lacked requisite qualification, skill or failed to exercise reasonable care. Mere unfavorable outcome or failed treatment does not establish negligence unless evidence shows the doctor failed to exercise due skill possessed. The complainant did not adduce evidence to prove the doctor lacked expertise or failed to exercise reasonable competence. No expert testimony established the doctor's failure to exercise requisite skill. Applying res ipsa loquitur doctrine without such evidence is improper. The consumer forum erred in finding negligence and awarding compensation without sufficient proof of the doctor's failure to exercise due care and skill.

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      ActsIncome Tax