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Supreme Court Dismisses Revenue's Appeal in Income Tax Matter — Upholds Tribunal's Decision. The court affirmed that the purchase tax liability had not ceased, thus Section 41(1) was not applicable....

The dispute arose from an appeal filed by the Chief Commissioner of Income Tax against the decision of the Kerala High Court regarding the assessment year 1985-86. The respondent-assessee, engaged in ...

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Supreme Court Quashes Conviction Under TADA Act Due to Lack of Credible Evidence. The court found the prosecution's narrative implausible and the evidence insufficient to uphold the conviction under Section 5 of the TADA Act....

The case involved an appeal against the conviction of an individual under Section 5 of the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA Act). The appellant, Gurmail Singh, was accu...

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Supreme Court Allows Appeal in Educational Qualification Dispute — Remits Matter for Fresh Consideration. The court held that the qualifications for the post of Principal are essential and cannot be relaxed arbitrarily, and the Executive Council must exercise its powers judiciously....

The dispute arose from the appointment of S.K. Kushwaha as Principal of the University College of Education, Kurukshetra, following an advertisement issued by Kurukshetra University. The first respond...

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Supreme Court Cancels Bail in Murder Case Due to Grave Circumstances. The High Court's failure to provide adequate reasoning for granting bail in a serious murder case led to the Supreme Court's intervention....

The case involved an appeal against the High Court's decision to grant bail to the accused in a murder case. The appellant's brother, Amar Nath Upadhyay, was murdered during an election process, alleg...

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Supreme Court Commutes Death Sentence in Murder Case Due to Lack of Rarest of Rare Circumstances. Conviction Upheld as Eyewitness Testimony and Medical Evidence Established Guilt Beyond Reasonable Doubt....

The case involved Ashok Kumar Pandey, who was convicted of murdering his wife Neelam and daughter Annu under Section 302 of the Indian Penal Code. The incident occurred on September 11, 1996, when the...

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Supreme Court Dismisses Appeal in Land Compensation Case Due to Erroneous Multiplier Application. Court Reiterates that Compensation for Tree Yield Should Not Exceed Eight-Year Multiplier Under Section 25 of the Land Acquisition Act, 1894....

The Airports Authority of India challenged a judgment from the High Court of Guwahati regarding compensation for the cutting of trees on land owned by claimants. The High Court had applied a multiplie...

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Supreme Court Quashes Detention Order Under COFEPOSA Due to Non-Application of Mind. The court found that the Detaining Authority failed to consider vital materials regarding the ownership of the baggage and the pending investigation, leading to a quashing of the detention order....

The case involved a writ petition challenging the detention of an individual under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The petitioner was ...

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Supreme Court Dismisses Appeal on Central Excise Duty for Yeast Manufacturing. The court upheld that the intermediate product of yeast mixed with molasses was not marketable and thus not subject to excise duty under the Central Excise Tariff Act, 1985....

The dispute arose from an appeal filed by the Commissioner of Central Excise, Chandigarh against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which dismissed appeals ...

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Supreme Court Upholds Brewery's Claim on Excise Duty Stage — Clarifies Duty Applicability on Beer Manufacturing Process....

The dispute arose between the State of Uttar Pradesh and M/s Mohan Meakin Breweries Ltd. regarding the imposition of excise duty on beer manufacturing and bottling processes. The State challenged the ...

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Supreme Court Dismisses Appeal in Hindu Adoption Case — Statutory Presumption Rebutted. The court confirmed that the presumption of adoption under Section 16 of the Hindu Adoption and Maintenance Act, 1956, is rebuttable and can be challenged with evidence....

The dispute arose concerning the estate of Sunda Ram, with Shakuntala claiming ownership against Jai Singh, who asserted he was the adopted son. The case centered on a Deed of Adoption dated June 1, 1...