Category - Latest Judgments

A. Service Law — Judiciary — Annual Confidential Report (ACR) — Validity — In the present case, petitioner, a Judicial Officer, failed to submitted his self assessment report (SAR) for the year 2009 and was awarded ‘average’ in...

Criminal Law — Preventive detention — Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA), 1974 — An order of detention under S. 3 r/w S. 12-A of COFEPOSA Act made during the period of emergency...

Income Tax Act, 1961 — Ss. 80-IA, 80-IB and 80HHC — Whether assessee is entitled to deductions under Ss. 80-IA or/and 80-IB and 80HHC in respect of the same profits — Assessee in the main appeal is having several industrial units...

Having heard learned counsel appearing for the parties and taking into consideration the fact that these matters involve lengthy and serious issues which need to be streamlined before resolving the same, we deem it fit and proper...

A. Constitutional Law — Constitutionality of Statutory Provisions — Bihar Special Courts Act, 2009 — Bihar Act is almost similar to Orissa Special Courts Act, 2006 — There is little distinction between the two enactments and...

A. Constitution of India — Art. 326 — Election — Right to vote — Restrictions — If valid — Every citizen has a constitutional right to elect and to be elected to either Parliament or the State legislatures — However, this right...

A. Taxation — Maharashtra Municipal Corporation Act, 1949 — Ss. 2(25), 2(31A), 2(42), 127 and 149 — Sodexo meal vouchers — Good or service — Appellant provides pre-printed meal vouchers ‘Sodexo meal vouchers’ — Appellant...

Learned counsel for the petitioner submits that since the writ petitioner has already retired from service, this petition has become infructuous and may be dismissed as such.

A. Securities, Markets and Exchanges — Securities Contract (Regulation) Rules, 1957 — Circular titled, “Fees Payable by Stock Brokers” dt. 30-9-2002 — Fee continuity benefit — When permissible — Benefit in the said circular can...

A. Interpretation of Statues — Internal aids — Preamble — Clarified that preamble cannot control the enacting part — However, preamble r/w the provisions of a statute, however, makes the legislative scheme clear — Preamble can...