Category - Latest Judgments

A. Sentencing, Trial and Other Related Matters — Sentence — Quantum of — Reduction of — Mitigating circumstances — If exist — Adequacy of quantum of sentence — Concept of — Causing death by rash and negligent driving of motor...

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.

Contract and Specific Relief — Specific Relief Act, 1963 — Ss. 20 and 28(1) — Civil Procedure Code, 1908 — S. 151, Or. 21 R. 2 — Agreement to sell — Specific performance — Suit for — Plaintiff — Buyer did not deposit the said...

Penal Code, 1860 — Ss. 302 and 34 — Murder — Conviction of main accused — Acquittal of three other accused — Appreciation of evidence — Common intention — If established — Allegation that respondents/three accused threw deceased...

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...