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Supreme Court Upholds Municipal Corporation's Assessment Order — Clarifies Meaning of 'Made' in Taxation Context. The court determined that the term 'made' in the context of property tax assessments refers to the date the order is signed, not when it is communicated....

The dispute arose from a property tax assessment by the Municipal Corporation of Delhi concerning a property owned by the respondents. The assessment notice was issued in March 1997, proposing a ratea...

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Supreme Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Limitation Period Clarified. The court clarified that the limitation period for invoking revisional jurisdiction under Section 263 begins from the date of the order of assessment....

The case involved an appeal by the Commissioner of Income Tax against M/s. Alagendran Finance Ltd. regarding the computation of the limitation period for invoking revisional jurisdiction under Section...

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Supreme Court Allows Appeal in POTA Case for Fresh Consideration. The High Court's dismissal was found erroneous due to failure to consider the implications of acquittal in related cases under the Prevention of Terrorism Act, 2000....

The case involved an appeal by Idrishan Yakubkhan Pathan against the State of Gujarat concerning the dismissal of his appeal under the Prevention of Terrorism Act, 2000 (POTA) by the Gujarat High Cour...

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Supreme Court Dismisses State Appeal Against Acquittal in Murder Case Due to Insufficient Evidence. Eyewitness Accounts Found Inconsistent and Unreliable, Leading to Justification of Acquittal....

The State of U.P. filed an appeal against the acquittal of three accused persons by the Allahabad High Court, who were previously convicted for murder under Section 302 read with Section 34 of the Ind...

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Supreme Court Allows Appeal in Central Excise Matter — Quashes Rejection of KVSS Declaration. The court determined that the appeal was pending for KVSS benefits despite prior rejections....

The dispute arose from the rejection of a declaration made by a textile mill under the Kar Vivad Samadhan Scheme, 1998 (KVSS) for settling tax arrears. The appellant, M/s Swan Mills Ltd, faced multipl...

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Supreme Court Dismisses Appeal Against Acquittal in Murder Case Due to Doubts on Eyewitness Credibility. High Court Found Eyewitness Testimony Inconsistent with Medical Evidence and Unreliable....

The case involved an appeal by the State of U.P. against the acquittal of Mushtaq Alam for the murder of Mohammed Anwar, who was allegedly shot by the accused due to a personal dispute. The incident o...

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Supreme Court Allows Appeal in Criminal Procedure Case — High Court's Order Set Aside. The High Court's order was set aside due to procedural irregularities, specifically the lack of notice to the appellants before the order was passed....

The case involved an appeal against an order of the Rajasthan High Court which had set aside a trial court's decision regarding the recording of a witness's statement under Section 311 of the Code of ...

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Supreme Court Dismisses Appeal Against Conviction for Rape — Upholds 7-Year Sentence. The court found the prosecutrix's testimony credible despite the absence of physical injuries and corroborative medical evidence....

The case involved an appeal by the appellant against a conviction for rape under Section 376 of the Indian Penal Code, following a judgment by the High Court of Karnataka. The incident occurred in 199...

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Supreme Court Upholds Tax Assessments Against Assessee Due to Unexplained Investments. The Tribunal's findings were overturned as the firm was deemed fictitious and the deposits unexplained....

The case involved an appeal by the Commissioner of Income Tax against K. Chinnathamban concerning the assessment of undisclosed income. The respondent was associated with a firm named V.V. Enterprises...

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Supreme Court Dismisses Appeals on MODVAT Credit for Fuel Used in Electricity Generation. The court ruled that LSHS used for generating electricity, which is captively consumed in the manufacturing process, qualifies for MODVAT credit under Rule 57A....

The Supreme Court addressed a series of civil appeals concerning the entitlement of the assessee to MODVAT credit under Rule 57A for Low Sulphur Heavy Stock (LSHS) and furnace oil used in generating e...