Category - Latest Judgments

Permission to file the special leave petition is granted.

Excise — Rectification application by the Department — Dismissal of, by Cegat with the observations that issue raised in the rectification application was not argued at the time of hearing of the main case — Held, no error in...

Specific Relief Act, 1963 — Ss. 34 and 6 — Suit for declaration of title and recovery of possession — Plaintiffs’ case that defendants are either lessees under the plaintiff or sub-lessees/sub-assignees under the lessees of the...

A. Taxation — Finance Act, 1983 — S. 40(3)(vi) — Wealth tax — Payment of — Exemption from — Portion of the building was let out by assessee to its sister concern, which is a subsidiary company of the assessee at rent of Rs 20,000...

Kerala Land Tax Act, 1961 — S. 18 — Kerala Conservation of Paddy and Wetland Act, 2008 — Essential Commodities Act, 1955 — S. 3 — Kerala Land Utilization Order, 1967 — Kerala Wetland Act, 2008 — Ss. 2(xii), 2(xviii) and 3 —...

Excise — Central Excise Act, 1985 — S. 2(f) — Central Excise Rules, 1944 — R. 209-A — Excise duty — Payment of — Excisability of the process — Appellant, a proprietorship concern, which is engaged in the business of cutting...

Sentencing — Rape cases — Sentence — Reduction — Mitigating circumstances — What cannot be — The purpose and justification behind sentencing is not only retribution, incapacitation, rehabilitation but deterrence as well — Merely...

Election — Representation of People Act, 1951 — Ss. 123, 125-A, 8(1), 8(2) and 8(3) — Disqualification on conviction — Two issues raised for consideration, namely, (a) whether disqualification should be triggered upon conviction...

Income Tax — Income Tax Act, 1961 — Ss. 37 and 256(2) — Disallowance of commission — Benefit of — Entitlement of — Commission purportedly paid by the assessee to its commission agents for procurement of order for supply of liquor...

A. Criminal Law — Criminal trial — Sentence — Objectives — Four main objectives which the state intends to achieve are: (i) deterrence, (ii) prevention, (iii) retribution, and (iv) reformation B. Criminal Law — Criminal trial —...