Category - Latest Judgments

Excise — Central Excise Act, 1985 — S. 2(f) — Central Excise Rules, 1944 — R. 209-A — Excise duty — Payment of — Excisability of the process — Appellant, a proprietorship concern, which is engaged in the business of cutting...

Income Tax — Appeals filed by company — Appellant company has already been wound up — Appeals therefore dismissed as there was nobody to pursue the same — Constitution of India, Art. 132   (Para 1)

A. Criminal Law — Criminal Trial — Conduct of accused, complainant, witnesses, etc. — Conviction under S. 304 Pt. II r/w S. 34 IPC — Prosecution witnesses, brother and mother of the deceased who claim to be eye witnesses to the...

Excise — Excise duty — Product manufactured out of stone aggregates, cement, water, sand — If it is ‘dry mixture’ or ‘ready mix concrete’ and the classification thereof is under Heading 3823 (now 3824) — It is settled now in view...

Income Tax — Income Tax Act, 1961 — Ss. 44-D r/w S. 9(1)(vii) Expln. 2 and S. 44BB — Fees for technical services — Amounts paid by the ONGC to the non-resident assessees/foreign companies for providing various services in...

A. Land Acquisition and Requisition — Land Acquisition Act, 1894 — S. 23 — Compensation — Fair market value — Determination — Notification whereby lands in adjoining were acquired — Relevance — In the present case, notification...

After reading of the decision1 of the High Court, we find that the High Court has rightly relied upon the judgment of this Court in Peerless General Finance and Investment Co. Ltd. v. RBI2.

A. Land Acquisition and Requisition — Karnataka Industrial Areas Development (KIAD) Act, 1966 — Whether allottee company is either a beneficiary or interested person — By KIAD Act provides for securing the establishment of...

Criminal Law — Juvenile Justice and Children’s Acts — Juvenile Justice (Care and Protection of Children) Act, 2000 — S. 15 — Petitioner applicant convicted under S. 302 IPC — Application filed for release from prison — Juvenile...

Criminal Law — Criminal Procedure Code, 1973 — S. 438 — Anticipatory bail — Dowry death — Prima facie case, Relevance — Since, wife died after seven years of marriage and accident took place far away from the place where husband...