Category - Latest Judgments

Income Tax — Interest paid on borrowed sums from Bank — Deduction of — Claim for — Assessee company had advanced loan to its sister company — If amount advances is business expenditure — Commercial expediency — Expression — Scope...

Criminal Law — Penal Code, 1860 — S. 302 r/w S. 34 — Conviction under — On facts, held, set aside — Benefit of doubt given to accused — Version of eyewitnesses in the instant case, as regards the identity of the appellant is...

A. Constitution of India — Sch. VII List I Entry 40 — State lotteries — Legislative competence — Delegation to states — If permissible — Parliament, by virtue of Entry 40 under List I, has got exclusive power to legislate on...

Constitution of India — Ninety-ninth amendment — Arts. 124, 124-A to C, 127, 128, 217, 222, 224, 224-A and 231 — Judges’ appointment in Supreme Court and High Courts — Judges’ transfers in High Courts — Revival of collegium...

After hearing Mr. S.R. Singh, learned senior counsel for the appellant and the learned counsel for the respondent, having regard to the nature of relief regarding back-wages of 20% granted in favour of respondent, we requested Mr...

Criminal Trial — Release on bail — Cases in question relate to what is known as N.R.H. M. Scam in the State of U.P. — Appellant was a minister in the State council of Ministers and is one of the accused person apart from several...

A. Criminal Law — Criminal trial — Search and seizure — Non-examination of independent witnesses — Effect — In the present case, sole witness was the member of the Nakabandi party which intercepted and apprehended appellant under...

A. Criminal Law — Criminal Procedure Code, 1973 — S. 157 — Forthwith communication of a copy of the FIR to the Magistrate — Delay — When fatal — Purpose of S. 157 is to check the possibility of its manipulation — Thus, delay in...

A. Customs — Classification — Diving equipment welded to barge — If liable to payment of duty when barge is exempted — Respondents herein imported barge and certain diving equipments were welded onto the barge at Abu Dhabi (UAE)...

A. Income Tax — Income Tax Act, 1961 — S. 269-UA — Object — One of the objects of the provision is to prevent evasion of taxes by showing an undervaluation which is more than 15% of the true value of the property and which in...