Category - Latest Judgments

Constitution of India — Art. 132 — Appeal — Question of law — Pure findings of facts recorded by authorities — Appellant/assessee claimed depreciation on purchase of machinery — Findings facts recorded by authorities that...

Excise — Central Excise Tariff Act, 1985 — Sch. Ch. 48 — “Manufacture” — Respondent/assessee engaged in the manufacture of coated and uncoated paper — Question whether coating on uncoated paper, would amount to “manufacture” —...

A. Excise — Central Excise Act, 1944 — S. 11-B — Central Excise Rules 1944 — R. 192 — Excise duty — Refund of duty — Claim for, by appellant on ground that duty was paid by it on purchase of Naphtha from Bharat Petroleum...

Income Tax — Matter remanded to the Commissioner of Income Tax (Appeals) in view of order passed by Supreme Court in Morinda Cooperative, (2012) 13 SCC 772 — Assessee can raise the contention on second issue before the...

Income Tax — Deductions — Income Tax Act, 1961 — S. 80HHC(3) — Distinction between exporters with turnover below Rs 10 crores and above Rs 10 crores — If permissible — Act amended and two extra conditions set for exporters with...

1. Heard.

Customs — Customs duty — Valuation of goods for the purposes of assessment — Appellant, a public sector undertaking, had been undertaking construction projects and it had purchased certain equipments/machinery of foreign origin...

Motor Vehicles — Motor Vehicles Act, 1988 — S. 168 — Accident — Compensation — Enhancement of — Claim for — Tribunal awarded compensation of Rs 3,75,500 — High Court enhanced the amount to Rs 5,35,000 — Held, High Court...

Excise — Excise duty — Payment of — Exemption from — Appellant was engaged in the manufacture of certain articles from vulcanised rubber as bushes for use in the motor vehicles — Appellant claimed SSI benefit in terms of Noti. No...

Labour Law — Daily wagers — Safai kamdars of the appellant — Panchayat — Served for many years, varying from 18 yrs, 16 yrs, 8 yrs, 5 yrs etc., however, were not being paid same benefits as are being paid to the permanent...