Category - Latest Judgments

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...

A. Taxation — Indirect Taxation — Customs — Customs Act, 1962 — S. 112 — Imposition of penalty under — Reduction of redemption fine and penalty by CESTAT — On facts, held, justified       ...

A. Criminal Trial — Circumstantial evidence — Proved circumstances must be consistent only with the hypothesis of the guilt of the accused totally inconsistent with his evidence — Evidence Act, 1872, S. 3 B. Criminal Trial —...

A. Service Law — Absorption — Applicability of rules — HCBL was amalgamated with the PNB — Appellant was absorbed in PNB after decision of a writ court and was placed in Scale-III officer in the PNB — Held, appellant became an...

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 —...

Leave granted.

Civil Procedure Code, 1908 — S. 100 — Second appeal — Concurrent findings of facts — Interference with — Scope — Concurrent findings of fact cannot be upset by the High Court unless the findings so recorded are shown to be...

Looking at the facts of the case, in our opinion, interim relief ought not to have been granted by the High Court and respondent No. 1 should not have been permitted to give admission to students.

Local Government — Town planning — Allotment — Indore Development Authority — Resolution 9 — Where authority want to finalize the proceedings as per the resolution — However, Joint Registrar Cooperative Societies failed to...

A. Government Grants, Largesse, Public Property and Premises — Government Grants Act, 1895 — Lease of nazul land — Mortgage — When permissible — Where lease of nazul land was sanctioned under the provisions of Act, 1895 — Nazul...