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Supreme Court Allows Assessee in Sales Tax Exemption Case Due to Misinterpretation of Notifications. High Court's Dismissal Found Erroneous as it Failed to Address Legal Questions on Exemption Claims under Kerala General Sales Tax Act, 1963....

The case involved M/s Padinjarekara Agencies Limited, which filed civil appeals against a common judgment of the High Court of Kerala that dismissed their revisions regarding sales tax exemptions. The...

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Supreme Court Partly Allows Appeal in Income Tax Case Addressing Interest and Depreciation Issues. The court resolved the deductibility of interest on borrowings for unused capital assets and remitted the question of partial depreciation to the High Court for further consideration....

The case involved an appeal by the Jt. Commissioner of Income Tax against M/s. United Phosphorous Ltd concerning two significant questions of law related to the Income-tax Act, 1961. The first questio...

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Supreme Court Dismisses Income Tax Department Appeal on Interest Deduction for Unused Capital Assets. The court ruled that interest on borrowings for capital assets not utilized in the financial year is not an allowable deduction under Section 36(1)(iii) of the Income-tax Act, 1961....

The case involved an appeal by the Assistant Commissioner of Income Tax, Ahmedabad against Arvind Polycot Ltd regarding the deductibility of interest on borrowings for capital assets that were not put...

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Supreme Court Partially Allows Appeals in Income Tax Case — Clarifies Deductibility of Interest on Borrowings. The court held that interest on borrowings for capital assets is deductible even if not put to use, and remitted substantial questions of law back to the High Court for consideration....

The case involved appeals filed by the Deputy Commissioner of Income Tax against M/s. Core Health Care Ltd. concerning the deductibility of interest on borrowings for capital assets not yet put to use...

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Supreme Court Dismisses Income Tax Department Appeal on Interest Deduction for Unused Capital Assets. Court affirmed that interest on borrowings for capital assets not in use is not deductible under Section 36(1)(iii) of the Income-tax Act, 1961....

The case involved an appeal by the Commissioner of Income Tax, Baroda against Ishwar Bhuvan Hotels Ltd. regarding the deductibility of interest paid on borrowings for capital assets that were not put ...

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Supreme Court Dismisses Appeal Against Removal from Service Due to Procedural Lapses. The appellate authority failed to provide reasons for its decision, violating mandatory procedural requirements under the Andhra Pradesh Civil Services Rules....

The dispute arose from disciplinary proceedings against a Forester, who was accused of embezzlement of government funds during his service. The Divisional Forest Officer imposed a punishment of stoppi...

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Supreme Court Remits Appeals for Fresh Consideration in Specific Performance Case. The High Court's dismissal of the appeals was found to lack proper analysis of the issues related to specific performance under the Specific Relief Act, 1963....

The case involved appeals against the dismissal of First Appeals by the Karnataka High Court concerning specific performance of contracts. The respondent sought specific performance regarding properti...

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Supreme Court Dismisses Appeal on Prosecution Sanction for Retired Public Servant — Allegations Not Linked to Official Duty. The court clarified that protection under Section 197 of the Code of Criminal Procedure is only applicable when the alleged acts are reasonably connected to the discharge of official duties....

The case involved an appeal by a retired public servant challenging the dismissal of his writ petition by the High Court, which sought to quash criminal proceedings against him. The appellant, while w...

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Supreme Court Allows Appeal Against High Court's Order on Scheduled Tribe Status. The High Court's reliance on a non-binding recommendation was erroneous as the Constitution Order clearly excluded the Lambadi community from Scheduled Tribes....

The case involved an appeal by the Union of India against a judgment of the Madras High Court that had allowed a writ petition filed by the respondent, S. Krishnan, challenging his removal from servic...

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Supreme Court Upholds Petitioners' Claims in Contempt Proceedings Against U.P. Public Service Commission — Respondents Found in Contempt for Non-Compliance....

The case involved contempt petitions filed by candidates against the U.P. Public Service Commission (UPPSC) for alleged non-compliance with Supreme Court orders regarding eligibility criteria for appo...