Category - Latest Judgments

This appeal has been filed against the impugned judgment and final order dated 18.07.2006, passed by the High Court of Judicature at Allahabad, in Civil Misc. Writ Petition No. 2588 of 1998, whereby the High Court has upheld and...

Constitution of India — Art. 132 — Powers of Court — Deletion of name of Counsel — Name of learned Senior Counsel had been recorded in the order as well as appearance shown in the proceedings, though he had in fact not appeared...

Customs — Customs Act, 1962 — S. 28 proviso, 21 and 11-A(1) — Show-cause notice — Same was issued to the respondents before the limitation period — However, the department sought to invoke the proviso to S. 28 on the ground that...

Customs — Customs Act, 1962 — Ss. 2 and 12 — Customs duty — Appellant claimed nil rate of additional duty of customs on imported Nylon Filament Yarn by relying on exemption in terms of Serial No. 122 of Noti. 6/2002 — CE dt. 1-3...

Environment Protection and Pollution Control — Wild Life — Wild Life (Protection) Act, 1972 — Sch. I — Customs Act, 1962 — S. 124 — Import into India a trophy of one stuffed leopard shot in Zambia — Permission for — Dy. Director...

Income Tax — Income Tax Act, 1961 — Ss. 132 and 40-A(3) — Income Tax Rules, 1961 — R. 9-A — Finance Act, 2002 — Ch. XIV-B, S. 58-B(b)[as amended] — Assessment — Expenditure — Claim for allowing, on basis of amended provision —...

Cess, Tolls and Miscellaneous Taxes — Rural Employment Cess and Education Cess — W.B. Rural Employment and Production Act, 1976 — S. 4-B — W.B. Primary Education Act, 1973 — S. 78-C — Levy of cess — Refund of cess — Payment...

Constitution of India — Art. 226 — Writ petition — Delay and laches — Permission for setting up a Country Club/Resort at village — Case of the plaintiff that the area over which the resort was planned is covered by the provisions...

Excise — Tribunal allowed appeal filed by respondent by following decision in Sanden Vikas (India) Ltd., (2003) 4 SCC 699 — Revenue contended that the said judgment in Sanden Vikas case requires re-consideration — Held, matter...

These appeals are directed against the judgment and order passed by the High Court of Calcutta in W.P.T.T. No. 248 of 2000, dated 20.05.2005, whereby and whereunder the High Court has dismissed the writ petition and held that the...