Category - Latest Judgments

Income Tax — Income — Classification — Assessee company was involved in leasing its property and earning rent therefrom — Whether the income so received should be taxed under the head “house Property” or “profit and gains of...

Taxation — Indirect Taxation — Sales Tax and VAT — Central Sales Tax Act, 1956 — S. 14 — Iron and steel used in execution of works contract — Exemption from tax held, not granted — In the instant case, iron and steel goods, after...

Land Acquisition and Requisition — Land Acquisition Act, 1894 — Invocation of Ss. 17(1) and (2) — If mandates invocation of S. 17(4) — In the present case, State had departed from its initial stand of invoking S. 17(4) and...

A. Local Government — Municipalities — Delhi Municipal Corporation Act, 1957 — S. 119 — Exemption under — Properties of the Union — Held, exempted under from taxation   (Para 12) B. Constitution of India — Art. 239 —...

Constitution of India — Art. 233(2) — Appointment of judges — Bar on persons already in the service of either the Union or of the State — If extends even for the participation in the selection process — Since, there is a...

Courts, Tribunals and Judiciary — Courts, Tribunals and Special Courts — Special Courts — Procedure of CrPC — Applicability — Held, applicable to trial before Special Judge and there is no prejudice to trial that is taking place...

A. Infrastructure Laws — Energy and power — Power purchase agreement (PPA) — Allocation of Capacity — Relevance — Where PPA clearly contemplated the proportion of allocation of capacity between appellant and ESL — Appellant had...

Rent Control and Eviction — Chhatisgarh Accommodation Control Act, 1961 — S. 12(1)(e) — Eviction suit — Denial of title of landlord — Doctrine of tenant’s estoppel — Applicability — In the present case, tenant in his written...

Leave granted.

Constitution of India — Art. 137 — Power of review under — Repetitive arguments — Held, mere repetition of the same arguments which were urged in the appeal and have been rejected, is not sufficient to justify the exercise of...