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News: S.129(6) of the Customs Act – Ex-Tribunal Members Cannot Practice Before Tribunal – SC

The appellant joined the Indian Customs and Central Excise Service, Class – I (later called Group ‘A’), in the year 1956, where he se
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News: For Calculating 90% of Commission, Brokerage etc under Expl (baa) to section 80HHC netting of income

Memorandum explaining the clauses of the Finance Bill, 1991 contained in the circular dated 19.12.1991 of the Central Board of Direct Taxes to come...
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News: No VAT on Goods Sold by Duty Free Shops – SC

SC set aside the assessment of VAT under the Karnataka Value Added Tax Act, on the sale of liquor and
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News: Private Citizen has a Right to ask for sanction to Prosecute a Public Servant – SC

Whether a complaint can be filed by a citizen for prosecuting a public servant for an offence under the Prevention
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News: Tax On Sales-tax Subsidy – SC asks HC to decide whether sales-tax subsidy is a capital receipt

Having heard learned counsel on both sides, we are of the view that the High Court ought not to have dismissed the appeal without considering the f...
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News: Housing firm not responsible for encroachment after delivery of possession of the plot to buyer – Su

Haryana Urban Development Authority Vs. Viresh Sangwan & ANR(SC)- The housing development authority cannot be held responsible for the encroachmen...
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News: Court should not compel Government to make appointments to post of ITAT Member from wait-listed cand

Union of India & ANR. Vs. Pradip Kumar Kedia Etc. (Supreme Court)- The wait list of candidates recommended by the Selection Board, has not been gi...
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News: Kar Vivad Samadhan not applicable to cases where Notice issued after

The classification made by the legislature appears to be reasonable for the reason that the legislature has grouped two categories of assessees nam...
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News: Special Court – Transactions in Securities – Sale of Shares – Ashiwin S.

1. This appeal under Section 10 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 (for short “the Special
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News: Govt. cannot change purpose of acquired land – SC

Land acquired by Government or its instrumentalities for a specific public purpose cannot be changed and transferred to private individuals or corp...
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News: Directors not vicariously liable for crime of company – Su

M/s. Thermax Ltd. & Ors. Vs. K.M. Johny & Ors. (Supreme Court)- Though civil law recognizes the principle of ‘vicarious liability’ of directors...
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News: SC refers Appeal by Ram Jethmalani against purported inaction of Government to arrange for recovery

Ram Jethmalani & Ors. Vs. Union of India & Ors. – Writ Petition (Civil) No.176 of 2009 was filed by Shri Ram Jethmalani and five others against t...
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News: Male Hindu cannot adopt without the consent of wife – SC

Ghisalal vs Dhapubai (D) By Lrs. (SC) - Hindu Adoptions and Maintenance Act, 1956, s. 7 – Adoption by husband -This is clear from Section 7 of th...
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News: Margarine is edible oil and eligible for concessional tax of 4 percent – SC

Aluva Sugar Agency Vs. State of Kerala (SC) - . Upon perusal of the Circular dated 19th February, 1996, explaining the term “edible oil”, we ...
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News: Pnealty can not be imposed without adjudication by any authority – SC

Kesar Enterprises Ltd.V. State of U.P. & Ors. (SC)- In the present case, before imposing the impugned demand of penalty and interest, there was abs...
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