Category - Latest Judgments

Excise — Central Excise — Appeal to Supreme Court — Two different Benches of Tribunals have given contradictory decisions on the classification of same goods — The matter has referred to the larger Bench which has settled the...

A. Constitution of India — Art. 226 — Public interest litigation — Relief — Scope — In the present case, petition was filed to was to protect public property situate in Survey Nos. 215 and 222 — However, High Court had...

The respondent herein was supplying goods to one M/s. Ador Fontech Limited giving 45 per cent trade discount. However, without any quarrel on this aspect, show cause notice was served upon the respondent raising another dispute...

A. Excise — Central Excise Act, 1944 — S. 11AB — Interest on differential duty — If applicable — In MRF Ltd., (1997) 5 SCC 104, it was held duty is chargeable at the rate and price when the commodity is cleared at the factory...

Income Tax — Income Tax Act, 1961 — S. 41(1)(a) — Remission/cessation of liability under — On facts, one of the requirements for applicability of S. 41(1)(a) not fulfilled     (Paras 4 and 5)  

A. Constitution of India — Art. 32 — Writ jurisdiction — Original petition did not indicate infringement of fundamental rights — Maintainability — In the present case, petition as originally filed, nothing was indicated about...

A. Infrastructure Law — Telecommunications sector — Spectrum license — Technological development influenced by market economic considerations is that though mobile services started with voice telephony, there is a gradual growth...

A. Criminal Law — Criminal trial — Dying declaration — Identity of the deceased — Verification — Plea that the identity of the deceased was not verified by the Magistrate (PW 7) who recorded the dying declaration — PW 7 deposed...

Tenancy and Land Laws – Generally – Wajib-ul-Arz – Parties belonging to Kannoaura Tribe – Plaintiff-sons of Defendant 3 sold the property to Defendant 1-minor through Defendant 2-father – Held, sub-cl. 9, 10 and 11 of Cl. 30 of...

Excise — Excise duty — Alleged under valuation of Linear Alkyl Benzene (LAB) which is manufactured and cleared by the respondent — assessee to its sister units — Respondent/assessee has been paying excise duty on this product —...