Category - Latest Judgments

Land Acquisition and Requisition — Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 — Ss. 11 and 24(2) — Held, on facts, liberty granted to appellants to initiate fresh...

Leave granted.

Delay condoned.

Excise — Central Excise Act, 1944 — S. 11B — Whether the period prescribed for limitation is retrospective and the extended period of one year is available to the assessee — Central Excise Rules, 1944 — Rr. 12 and 13 — Held, a...

Income Tax — Income Tax Act, 1961 — S. 10(23C) — Exemption to the educational institutions — Permissibility — Held, matter pertaining to the exemption to the educational institutions already settled by Queen’s Educational...

Leave granted.

Criminal Procedure Code, 1973 — Ss. 340 and 195(1)(b) — Prosecution for perjury — Direction for — If hyper technical view could be taken — Plaintiff-Respondent 1 alleged that appellant submitted its drawings to DTL, in terms of...

Civil Procedure Code, 1908 — S. 9-A and Or. 14 R. 2 — Preliminary issue — Framing of — Provisions of 9-A — Statutory ambit of — S. 9-A only contemplates the issue of jurisdiction to be framed and determined as a preliminary issue...

Excise — Excise duty — Exemption from — Claim for, under the Noti. No. 88/88 CE dt. 1-3-1988 — Notification gives exemption to village industries i.e. where such goods are manufactured in rural areas by registered co-operative...

Income Tax — Appeal — In light of the Order dt. 13-12-2013 passed by the Authority for Advance Rulings (Income Tax), New Delhi in AAR No. 1309 of 2012, impugned order dt. 14-8-2012 passed by the High Court and the ruling...