Category - Latest Judgments

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...

Service Law — Appointment — Post of Anganwari Worker (AWW) in Anganwari Centre, Hardeeppur, to Child Development Project Officer (CDPO) — Respondent was working as Anganwari Helper(AWH) in Anganwari Centre, Chori, District...

Property Law — Dispute as to property — Adverse possession — Plea as to — Plaintiffs were declared encroachers of suit land — Plaintiffs had taken plea of adverse possession in the amended plaint and said to have acquired the...

Penal Code, 1860 — S. 396 — Dacoity with murder — Conviction confirmed — Appreciation of evidence — Extension of the concept of collective culpability enshrined in S. 149, IPC in S. 396 — Appellant allegedly armed with a pistol...

Income Tax — Income Tax Act, 1961 — S. 143(1A) — Retrospective amendment to — Constitutional validity — Attempt to evade tax — Deterrent effect by charging a hefty amount of 20% as additional income tax — Burden of proving that...

Heard Ms. Kiran Suri, learned senior counsel for the the petitioners in SLP (C) No. 31624-31625 of 2014 in part.

Excise — Central Excise Act, 1944 — Ss. 4 and 11-A(1) proviso — Excise duty — Liability to pay, on the component of sales tax amount retained by assessee under the Sales Tax Incentive Scheme — S. 4 was amended in the year 2000...

Issue notice, returnable within eight weeks.

Delay condoned.

Customs — Hospital instrument cleared without any import duty availing exemption in terms of the Notification No. 64/88-CUS dt. 1-3-1988 — After use of this equipment for few years the respondent had sold the same to another...