Category - Latest Judgments

A. Income Tax — Income Tax Act, 1961 — Ss. 2(14) and 45 — Asset of firm sold as capital asset under S. 2(14) — Gain therefrom — Nature of — Gain therefrom held, to be treated as capital gain within the meaning of S...

Civil Appeal No. 5913 of 2008 is being treated as the leading case, hence, the facts of the said appeal are given below

Leave granted.

Contempt of Court — Exercise of contempt jurisdiction — Grievance against order dt. 22-1-2015 — Appellant directed to deposit some amounts in terms of the order of the learned Single Judge and if not, to remain present in Court...

A. Administrative Law — Natural Justice — Malafides/Colourable exercise of power — Stand of government — Change in — Condition — Held, a stand taken by the state government can be changed subsequently if there is material on...

Criminal Law — Criminal Procedure Code, 1973 — S. 311 — Recall of witness — Change of counsel — If can be a ground — Where plea was taken that the earlier defence counsel had not put some questions and failed to put some...

A. Tenancy and Land Laws — Hyderabad Tenancy and Agricultural Lands Act, 1950 — S. 38-D — Sale of land held by protected tenant — Scope of — Held that S. 38-D of the Act prescribes the procedure to be followed when land holder...

In this appeal, we are concerned with the valuation of goods on which excise duty was payable by the respondent-assessee.

Taxation — Indirect Taxation — Customs — Concession/Exemption/Incentive/Rebate — When an exemption is sought — Duty of Court to examine — Held, when the question arises as to whether exemption from tax/duty of a particular...

A. Penal Code, 1860 — Ss. 304 Pt. II and S. 323 — Culpable homicide not amounting to murder and voluntarily causing hurt — Conviction confirmed — Appreciation of evidence — Free fight between two sets of relatives in street...