Category - Latest Judgments

Latest Judgments of Supreme Court

Commissioner of Income Tax-19 Mumbai v. M/s. Sarkar Builders

Income Tax Act, 1961 — S. 80IB(10)(d) — Deduction and housing projects — Applicability of S. 80IB(10)(d) to a housing project approved before 31-3-2005 but completed on or after 1-4-2005 — All the cases covered under S. 80IB...

Abdul Razak & Ors. v. The State of Karnataka Rep. By SHO, Hutti PS

A. Criminal Law — Criminal Trial — Conduct of accused, complainant, witnesses, etc. — Conviction under S. 304 Pt. II r/w S. 34 IPC — Prosecution witnesses, brother and mother of the deceased who claim to be eye witnesses to the...

M/s. Pearl Drinks Ltd. v. Commissioner of Central Excise, New Delhi

Sales Tax and VAT — Assessment — Provisional assessment when actual expenditure could not be ascertained at the time of assessment — Permissibility — Assessee could not produce the evidence to prove the expenditure incurred under...

M/s. Andhra Sugars Ltd. v. Commissioner of Customs, Chennai

A. Excise — CBEC Notifications — Noti. No. 21/2002 — When applicable — At the relevant time notification required that the unit be modernised to avail benefits — However, assessee only undertaken “capacity expansion” — Held...

Bhagat Singh and Anr. v. State of Haryana

A. Criminal Law — Penal Code, 1860 — Ss. 299-304 — Culpable Homicide and Murder Involving Multiple Accused — Common object (Ss. 141 to 149) — Acquittal/Conviction/Sentence of some or all other accused — Conviction of main...