Category - Latest Judgments

Latest Judgments of Supreme Court

Commnr. of Income Tax, Madurai v. M/s. Annamalaiar Mills

We have heard learned counsel for the parties and perused the impugned order dated 20.01.2004 passed by the Division Bench of High Court of Judicature at Madras in T.C. No. 55 of 2001.  

Karunakaran v. V. Padmini & Ors.

Tenancy and Land Laws — Kerala Land Reforms Act, 1963 — S. 96 — Assignment of land disputed — Held, S. 96 clearly envisages that assignment can only be made in favour of landless agricultural labourers or small holders and other...

Krishnegowda & Ors. v. State of Karnataka by Arkalgud Police

Criminal Law — Criminal Trial — Appreciation of Evidence — Credibility of witness — Discrepancies in the evidence of witness — Held, is bound to happen because there would be considerable gap between the date of incident and the...

M/s. Berger Paints India Ltd. v. C.I.T., Delhi-V

Income Tax — Income Tax Act, 1961 — S. 35D(3)(b) — “Premium amount” collected by the Company on its subscribed issued share capital — Held, is not and cannot be said to be the part of “capital employed in the business of the...