Category - Latest Judgments

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...

A. Constitution of India — Art. 19(1)a — Meaning of the expression “freedom of speech and expression” — Concepts involved — There are three concepts which are fundamental in understanding — The first is discussion, the second is...

Constitution of India — Art. 136 — Special leave petition — Suit filed in respect of 0.7405 acres of land claiming right, title and interest and other reliefs — Income received from the property situated on that area is regularly...

Property Law — Conversion of property from leasehold to freehold property — DDA rejected the conversion application on the ground that the respondent is not a power of attorney holder in respect of the suit property — The...

Heard.

A. Import and Export — Import duty — Payment of — Exemption from — Claim by appellant/hospital under the Noti. No. 64/88 dt. 1-3-1988 — Said notification provides for exemption on medical equipment imported against Custom Duty...