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Supreme Court Upholds Claim for Interest on Refund under Orissa Sales Tax Act — Clarifies Binding Nature of High Court Orders....

The case involved a dispute between Tata Refractories Ltd. and the Sales Tax Officer regarding the entitlement to interest on a refund under the Orissa Sales Tax Act. The appellants had initially chal...

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Supreme Court Dismisses Appeal in Murder Case Due to Shared Intent. The appellant's claim of physical incapacity was rejected as it did not negate his involvement in the crime....

The case involved an appeal by the appellant Major Singh against his conviction for murder under Section 302 read with Section 34 of the Indian Penal Code (IPC). The incident occurred on 7th November ...

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Supreme Court Dismisses Appeal Against Land Acquisition Compensation Order — Upholds Enhanced Compensation for Co-Owners. The court found that co-owners are entitled to equitable treatment in compensation matters under Section 28A of the Land Acquisition Act, 1894....

The case involved an appeal filed by the Jalandhar Improvement Trust against the State of Punjab concerning a land acquisition compensation dispute. The appellant challenged the order of the Land Acqu...

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Supreme Court Sets Aside High Court Judgments in Civil Appeals Due to Lack of Substantial Question of Law. The High Court's failure to formulate a substantial question of law under Section 100 of the Code of Civil Procedure, 1908, rendered its judgments unsustainable....

The case involved an appeal against judgments of the High Court of Madhya Pradesh, which reversed the concurrent findings of fact by the trial court and the first appellate court. The Supreme Court no...

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Supreme Court Remits Second Appeal for Consideration of Substantial Questions of Law. High Court's Dismissal Without Addressing Substantial Questions of Law Under Section 100 of Code of Civil Procedure, 1908, Found Inadequate....

The case involved an appeal questioning the validity of an order passed by the High Court of Punjab and Haryana in a second appeal. The High Court dismissed the appeal stating 'No merit' without addre...

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Supreme Court Allows Appeal in Central Excise Matter — Remands for Fresh Disposal. The Tribunal failed to address key issues regarding the excisability of 'slides' and 'slits', necessitating a remand for proper examination under the Central Excise Tariff Act, 1985....

The dispute involved I.T.C. Limited and the Collector of Central Excise, concerning the classification of 'slides' and 'slits' from cigarette packets as excisable goods under the Central Excise Tariff...

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Supreme Court Upholds Minority Rights in Educational Institutions — Clarifies Scope of Article 30. The court affirmed that the right to establish and administer educational institutions under Article 30(1) is absolute and cannot be subjected to unreasonable restrictions....

The Supreme Court addressed the interpretation of Articles 29 and 30 of the Constitution concerning the rights of minorities to establish and administer educational institutions. The case arose from v...

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Supreme Court Dismisses Appeal Against Income Tax Notices with Clarifications on Procedure. The Court clarified the procedure for filing objections to notices issued under the Income Tax Act, emphasizing the need for a speaking order from the assessing officer....

The dispute arose from notices issued under Sections 148 and 143(2) of the Income Tax Act, 1961, concerning the appellant, GKN Driveshafts (India) Ltd. The High Court of Delhi dismissed the appellant'...

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Supreme Court Quashes Income Tax Notices Due to Finality of KVSS Declaration. The court found that the assessment had attained finality under the KVSS provisions, and the Assessing Officer lacked jurisdiction to reopen the assessment....

The case involved an appeal by Killick Nixon Ltd. against the Deputy Commissioner of Income Tax regarding the reopening of an assessment for the Assessment Year 1992-93. The appellant had filed a retu...

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Supreme Court Modifies Conviction in Murder Case — Appellant Found Guilty of Culpable Homicide Not Amounting to Murder. The court determined that the evidence did not establish intent to kill, leading to a conviction under Section 304 IPC instead of Section 302 IPC....

The case involved the appellant and nine others who faced trial for the murder of Prakash Gopal Katkar on 12th February 1981, with charges under various sections of the Indian Penal Code (IPC). The tr...