Category - Latest Judgments

Excise — Excise duty and penalty — Levy of — Assessees are 100% EOUs who were supplying goods to EPCG licence holders and accordingly, in terms of S. 3 of the Central Excise Act, such sales were to be considered as DTA sales for...

A. Local Government — Town Planning — Bangalore Development Authority Act, 1976 — Ss. 2(bb)(vi) and 38A — Allotment of plot for petrol pump — Where disputed plot no. 19 was allotted for petrol pump — In layout plan, disputed plot...

A. Criminal Law — Criminal trial — Proof — Generally — It is well entrenched principle of criminal jurisprudence that a charge can be said to be proved only when there is certain and explicit evidence to warrant legal conviction...

Two things which become apparent from the reading of the order of the High Court that are: (i) the duty for which the claim of refund is made, was paid under protest by the assessee during the pendency of the adjudication...

The respondents herein had imported certain components of television from different countries and declared the same as components. The Department, after examination of the matter, took the view that the import actually was of...

After having extensively heard Mr. Dushyant Dave and Mr. Jayant Bhushan, learned senior counsel appearing for the appellants and Mr. Sudhir Chandra, Mr. Bhaskar P. Gupta and Mr. Krishnan Venugopal, learned senior counsel...

Criminal Trial — Alteration or addition of charge — Powers of court — Exercise of — Scope — It can also be done at any time before pronouncement of judgment — It is not necessary to advert to each and every circumstance — If the...

Respondent herein is facing trial in Mahila Police Station Case No. 15 of 2016, wherein he is charged for committing offences under Sections 376, 420/34, 366-A, 370, 370-A, 212, 120-B of the Indian Penal Code, Sections 4, 6 and 8...

Heard Mr. R. Venkataramani, learned senior counsel along with Mr. A. Radhakrishnan, learned counsel for the petitioner and Mr. Harin P. Raval and Mr. Subramonium Prasad, learned senior counsel along with Mr. Prashant Kumar...

We find that the matter is covered against the Revenue by the judgment of this Court in ‘Taparia Tools Limited v. Joint Commissioner of Income Tax, Nasik’ [2015 (7) SCC 540].