Category - Latest Judgments

These proceedings were initiated as a result of one letter written by the Revenue to the assessee asking the assessee to classify the goods under Sub-Headings 5402.31 and 5401.32.

A. Essential Commodities and Services — Licence for carrying on the business of superior kerosene oil as an agent — Inspector submitted the report to the SCFS stating that 71,494 litres of superior kerosene oil had been delivered...

A. Local Government — Municipalities — Mumbai Municipal Corporation Act, 1888 — S. 28(k) — Interpretation of provision — During ambiguity — Held, such provision should be interpreted as far as possible in a manner which may...

Corporate Laws — Companies Act, 1956 — S. 73(3-A) — Proceeds of share capital — Interest accrued upon — Whether taxable in the Assessment year 1992-1993 as the money was received between 29-1-1992 and 3-2-1992 — Held, in the...

A. Criminal Trial — Circumstantial evidence — Proved circumstances must be consistent only with the hypothesis of the guilt of the accused totally inconsistent with his evidence — Evidence Act, 1872, S. 3 B. Criminal Trial —...

Arbitration — Arbitration and Conciliation Act, 1996 — S. 15(2) — Termination of mandate of an arbitrator — Held, as per S. 15(2), a substitute arbitrator is required to be appointed according to the rules that were applicable to...

Customs — Customs Tariff Act, 1975 — S. 3-A — Exemption from special additional duty (Exemption Notification No. 34/98-Cus. dt. 13-6-1998) — Whether applicable to pig hair bristles — Under the notification proviso provided...

Service Law — Departmental promotion — Cancellation of — Appellant on appointed the post of Stenographer — His appointment of appellant holding that promotion was granted by ignoring the condition of completing five years of...

Education and Universities — Establishment and running of educational institutions — Affiliation/Recognition — Indian Medical Council Act, 1956 — S. 10-A — High Court directed the central government and MCI to undertake fresh...

A. Taxation — Service Tax — Concession — Applicable from which date — Cabinet took a policy decision to extend its 2004 Industrial Policy in the matter of CST concession to the eligible units beyond 31-3-2009, upto 31-3-2013 —...