Income Tax — Income Tax Act, 1961 — S. 41(1)(a) — Remission/cessation of liability under — On facts, one of the requirements for applicability of S. 41(1)(a) not fulfilled (Paras 4 and 5)
LATEST JUDGEMENTS
Central Bank of India v. Virudhunagar Steel Rolling Mills Ltd. & Ors.
Debt, Financial and Monetary Laws — Debt, Debt Recovery and Relief — Recovery of loan — Order absolving Respondents but not Respondent 1-company, on facts, upheld (Paras 6 to 8)
Gujarat Water Supply & Sewerage Board v. Jasubhai Kabhai Harijan Etc.
In view of the judgement delivered in Jogendrasinhji Vijaysinghji v. State of Gujarat (2015) 9 SCC 1, we set aside the judgment of the Division Bench and restore the Letters Patent Appeal to its original number to be decided on...
Rajender Singh v. Govt. of N.C.T. of Delhi & Ors.
Property Laws — East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act, 1948 — S. 43-A — Claim under — Jurisdiction of Consolidation Officer — Such jurisdiction can be exercised only to correct errors which are...
Common Cause v. Union of India and others
A. Mines and Minerals — Mines and Minerals (Development and Regulation) Act, 1957 — 2015 Amendment — S. 8A — Period of grant of a mining lease for minerals other than coal, lignite and atomic minerals — When applicable — A...
Anupam Tripathi v. Union of India & Ors.
Constitution of India — Art. 32 — Writ petition — Issue of attacks of stray dogs — A Committee constituted as a fact finding authority, consisting of former Judge of the High Court of Kerala, Secretary of Department of Law, State...
M/s. Tata Chemicals Ltd. v. Collector of Central Excise
Excise — Excise duty — Assessable value — If an arrangement exists between the seller and the buyer of excisable goods for return of the packing materials by the buyer to the seller, carrying an obligation on the seller to return...
Chamoli District Co-operative Bank Ltd. Through its Secretary/Mahaprandhak & Anr. v. Raghunath Singh Rana & Ors.
Service law — Departmental enquiry — Enquiry procedure/Natural justice — Compliance of natural justice/statutory provisions — Effect of — In the present case, charge sheet dt. 3-7-1992 was issued to the employee — Employee...
LIC of India and Others v. Krishna Murari Lal Asthana and Another Etc.
Pension though, by the judicial pronouncements, has been treated as not a bounty yet the controversy relating to the said claim and denial thereof has been a matter of frequent cavil between the employer and the employee in...
Union of India v. V. Sriharan @ Murugan & Ors.
A. Constitution of India — Art. 32 — Writ jurisdiction — Original petition did not indicate infringement of fundamental rights — Maintainability — In the present case, petition as originally filed, nothing was indicated about...