Category - Latest Judgments

The respondent-assessee herein had loaned its factory to one M/s. Cross Land Research Laboratories Limited (hereinafter referred to as ‘M/s. CRLL’ for short) and during this period, it is the M/s. CRLL, who manufactured certain...

The question of law that falls for our consideration is as to whether “natural pond” which as per the assessee is specially designed for rearing prawns would be treated as “plant” within Section 32 of the Income Tax Act, 1961...

Indubitably, the goods in question imported by the assessee were of Chinese origin.

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 —...

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 —...