Category - Latest Judgments

Excise — CBEC Notifications/Circular — Exemption Notification No. 08/2001 CE dated 1-3-2001 — Exemption for units not availing CENVAT credit — Home brand — If applicable — Assessee was engaged in the manufacture of Pan...

Maharashtra Land Revenue Code 1966 — Ss. 2(31) & 257 — Second revision — Maintainability — Minister concerned of the State Government can entertain second revision to satisfy the legality and propriety of the order passed by...

Contract and Specific Relief — Specific Relief Act, 1963 — Ss. 34, 38 — Suit for declaration and injunction — Plaintiff seeking declaration that the appellant-defendant has no right, title or interest over the suit property in...

A. Criminal Law — Crimes Against Women and Children — Protection of Children from Sexual Offences Rules, 2012 — R. 7 — Ten year old girl rape-victim kept in a lock-up when went to file a complaint — Compensation to the victim for...

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...

EXIM Policy — Natural rubber — Advance license — Different validity for old and new license — If discriminatory — In the present case, as per impugned circulars the imports as per normal policy parameters, for normal/existing and...