Excise — Excise duty — Appellant is a pharmaceutical company which manufactures various kinds of medicines — Apart from selling the medicines in the market, some medicines are distributed to the physicians as samples — Valuation...

Income Tax — Interest paid on borrowed sums from Bank — Deduction of — Claim for — Assessee company had advanced loan to its sister company — If amount advances is business expenditure — Commercial expediency — Expression — Scope...

Preventive Detention — Order of detention — Validity — Representation of detenu to the competent authority — Rejection of — Subjective satisfaction of authority — Real and proper consideration — Principle behind "real and proper...

Civil Procedure Code, 1908 — S. 100 — Second Appeal — Entertainment of — Condition — Held, High Court can entertain a second appeal if it is satisfied that the appeal involves a substantial question of law — As appeal under S...

Constitution of India — Arts. 32, 142, 21, 14 and 144 — Public interest litigation — Road accidents — Protection of bystander or good Samaritan — Petitioner prayed for development of supportive legal framework to protect...

Arbitration — Award — Interference with — Scope — Construction of the terms of a Contract is primarily for an Arbitrator or Arbitral Tribunal to decide and unless the Arbitrator or Arbitral Tribunal construes the contract in such...

Customs — Custom duty — Respondents herein are the manufacturer of proximity sensors, float switches, digital input switches, etc. — Issue is as to whether these products are classifiable under Heading 85.36 or 90.31 of the...

Excise — Excise duty — Question whether product produced by the assessee is the “primary gold” which is exempted from payment of excise duty — Show-cause notices issued demanding duty in respect of gold manufactured and cleared...

A. Civil Procedure Code, 1908 — S. 115 — Revision — Scope — Allowing the application for additional evidence — Permissibility — When appeal is pending before the lower appellate court — Held, exercise of revisional powers in the...

Practice and Procedure — Consent order — Consent order with consequential directions by High Court — Matter concerning election to Bar Association — On facts, set aside as both Rohtak and Panipat Bar Associations were not the...