Category - Latest Judgments

Taxation — Direct Taxation — Income Tax — Income — Income from letting out of properties — Disclosed as ‘income from business’ — Held, sustainable as in the instant case, letting out of the properties is in fact is the business...

Practice and Procedure — Review — No error apparent on the face of record — No ground existing so as to warrant interference in exercise of review jurisdiction — All arguments advanced by the review petitioner already considered...

Criminal Law — Criminal Trial — FIR — Registration — Registration of the complaint by Inspector of Police attached to the State of Karnataka, on deputation to the Lokayukta (2nd Respondent) suo-motu on the basis of the newspaper...

Excise — Central Excise Tariff Act, 1985 — Schedule Ch. Heading 85 — Excise duty — Liability to pay — Respondent assessee is manufacturer of telecommunication equipments and accessories — Respondent declared “CD doc Entry...

Election — Disqualification — Constitution of India — Arts. 190, 191 and 192 — Vacancy of seat — Seat becoming vacant consequent to disqualification — Vacancy occurs the moment a person incurs the disqualification by operation of...

Taxation — Indirect Taxation — Excise — Liability/Exigibility to excise duty — Lean Gas — Excise duty held, not attracted as it is in fact natural gas and therefore, would attract nil duty      (Paras 4...

Compensation — Penal Code, 1860 — S. 304-A — The deceased was working as a maid for more than five yrs in the house of R-1 & R-2 and died due to electric shock allegedly sustained by her while working on the washing machine —...

A. Taxation — Indirect Taxation — Customs — Customs Act, 1962 — S. 112 — Imposition of penalty under — Reduction of redemption fine and penalty by CESTAT — On facts, held, justified       ...

A. Criminal Trial — Witnesses — Interested/Partisan witness — Evidence of an interested witness can be relied upon if it is found to be trustworthy and credible — Testimony, if after careful scrutiny is found as unreliable and...

A. Rent Control and Eviction — Landlord — Tenant Relationship — Eviction — Assam Urban Area Rent Control Act, 1972 — S. 2(c) — Definition of ‘landlord’, couched in a very wide language, according to which not only the owner but...