Category - Latest Judgments

Income Tax — Income Tax Act, 1961 — S. 43B — Disallowance of vend fee — Deletion of — On facts, held, unsustainable — In the instant case, even if the vend fee that is paid by the respondent to the State does not directly fall...

Issue notice returnable within four weeks.

Excise — Central excise Tariff Act, 1985 — S. 32-E — Central Excise Rules, 1944 — R. 57-A — Excise duty — Modvat credit — Issue as to — Adjudication of — Jurisdiction of High Court — Respondent, engaged in the manufacture of...

Customs — Custom duty — Levy of — Respondent had imported Compact Fluorescent Lamps from a Company in Sri Lanka and claimed the benefit of Indo-Sri Lanka Free Trade Agreement (ISFTA) between the two countries — As per this trade...

Excise — Appellate Tribunal (CESTAT) had relied upon the earlier decision in the case of ‘Web Impressions’ and observed that against that judgment, appeal was preferred by the Revenue and the said decision of the CEGAT was upheld...

Criminal Law — Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7, 11, 13 and 20 — Tainted amount — Recovery of — Held, is not a sine qua non for holding a person guilty —...

Constitution of India — Art. 142 — The powers under Art. 142 to dissolve a marriage between the consenting parties without referring the parties to the Family Court to wait for the mandatory period prescribed under S. 13-B of the...

Constitution of India — Art. 32 — Writ petition — Reduction in sex-ratio — Issue of — Steps that have been taken by the NCT of Delhi in regard to compliance of the directions earlier issued — Affidavit to be filed — It is not...

Tenancy and Land Laws — W.B. Estates Acquisition Act, 1953 — Ss. 5, 6(1)(g) r/w S. 6(3) — W.B. Estates Acquisition Rules, 1954 — Appeal — Appeal preferred by the Government against the judgment and order of the high court holding...

Government contract/Tender — Dispute as to payment of dues — Applicability of the “back-to-back” principle — Novation of contract — Arbitration award — Validity — Appellant was the successful tenderer in respect of a contract...