Category - Latest Judgments

Customs — Customs Valuation (Determination of Price of Imported Goods) Rules of 1988 — R. 9(1)(e) — Payment made for supply of technical services for setting up and commissioning of a plant for manufacture of Hot Rolled Steel...

Criminal Law — Public Accountability Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7 and 13(1)(d) r/w Ss. 13(2) and 20 — Appeal against conviction — The trial court found 21 inconsistencies in...

Civil Procedure Code, 1908 — S. 100 and Or. VIII R. 10 — Civil suit — Appeal against the order of the High Court dismissing the appeal upholding the judgment and decree passed by the first appellate court and the trial court — It...

Criminal Law — #Penal Code, 1860 — Ss. 302 and 201 r/w S. 34 — Murder — Conviction restored — Appreciation of evidence — H and S brought forcibly J and made him sit in the jeep — After going for about 15-20 km H and S made J get...

Heard learned counsel for the parties.

Income Tax — Income Tax Act, 1961 — S. 80-HHC — Deduction claimed under — Sustainability — Held, unsustainable as in the instant case, S. 80-AB is applicable — Decision in Jeyar Consultant & Investment (P) Ltd.,2015 (4) Scale...

Taxation — Indirect Taxation — Excise — Valuation — Recovery of differential duty — On facts, held, justified

Criminal Trial — Appreciation of Evidence — Contradictions, inconsistencies, exaggerations or embellishments — Credibility of witness — Conduct of witness — Unnatural behaviour of the witness to the incident of murder — PW 4, who...

Criminal Law — Criminal Trial — Circumstantial Evidence — Last seen theory — Mother of the deceased, deposed that the deceased had accompanied the accused — Appellant, being called by him, from his house in the early part of the...

Criminal Law — #Penal Code, 1860 — Ss. 302 and 201 r/w S. 34 — Murder — Conviction restored — Appreciation of evidence — H and S brought forcibly J and made him sit in the jeep — After going for about 15-20 km H and S made J get...