Category - Latest Judgments

Latest Judgments of Supreme Court

Vijendra Singh v. State of Uttar Pradesh

A. Penal Code, 1860 — Ss. 302 and 34 — Incident of firing — Absence of blackening or scorching around the wound — When not material — Cartridges from the spot clearly recovered by the police — Doctor who conducted the post mortem...

M/s. Patel Brothers v. State of Assam and Ors.

A. Sales Tax and VAT — Assam Value Added Tax Act, 2003 — S. 81 — Filing of Revision — Limitation Act, 1963 — S. 5 — Applicability of — Held that S. 5 of the Limitation Act, 1963 is not applicable in respect of revision petition...

Gopal and Sons (HUF) v. CIT Kolkata-XI

A. Income Tax — Income Tax Act, 1961 — Deemed Dividend — Interpretation of — Held that a provision which is a deemed provision and fictionally creates certain kinds of receipts as dividends, is to be given strict interpretation —...