Practice and Procedure — Pleadings/New Plea/Additional Plea/Alternative Plea — amendment of plaint — Court hearing Second Appeal rejecting application for amendment without noticing the necessity thereof — Held, improper —...

A. Customs — Demand of custom duty — Duty involved in the present case is meagre — Keeping in view the smallness of the financial implication and the fact that the matter is otherwise decided against the Department by the Cegat...

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 —...

A. Criminal Law — Penal Code, 1860 — Ss. 375 and 376-D — Rape — Particular kinds of rape and with other offences — Rape and murder/death — Victim, lady employed as an Associate in a BPO company, who used to work in the night...

Constitution of India — Art. 32 — Writ petition — Urgency of matter — SIT/STF permitted to take appropriate proceedings against the persons mentioned in accordance with the provisions of the...

A. Civil Procedure Code, 1908 — Or. 22 Rr. 3, 4 & 11 — Delay in bringing the legal representatives of the deceased party on record — Nature — Or. 22 should not be interpreted as to make it a penal statute for punishing erring...

Income Tax — Income Tax Act, 1961 — Ss. 143, 147 — Assesssment — Sale transaction between respondent and Bank — Capital gains arising on the sale of the premises should not be taxed in Assessment Year 1991-1992 — On this basis...

At the request of the learned counsel appearing for the parties, the appeal is finally heard today.  

Excise — Central Excise — Appeal to Supreme Court — Central Excise Act, 1944 — S. 11-B — Unjust enrichment — Held, the payment in question for which refund was sought was made under protest and also that the assessee had not...

Education and Universities — Establishment and running of educational institutions — Affiliation/Recognition — Indian Medical Council Act, 1956 — S. 10-A — High Court directed the central government and MCI to undertake fresh...