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Supreme Court Upholds Dismissal of CISF Officer for Corruption and Fabrication of Evidence. Disciplinary Proceedings Valid Despite Minor Procedural Irregularities.

The appellant, Pravin Kumar, was a Sub-Inspector in the Central Industrial Security Force (CISF) posted at the Bharat Petroleum Corporation Ltd (BPCL)...

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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

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Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.

The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...

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High Court of Karnataka Dismisses Appeal in Specific Performance Suit — Plaintiff Failed to Prove Readiness and Willingness. Agreement to Sell Not Proved as Genuine and Enforceable Due to Lack of Credible Evidence and Discrepancies in Pleadings.

The appellant, Harish, filed a suit for specific performance of an agreement to sell dated 05.12.2008 allegedly executed by the respondents in his fav...

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Supreme Court Allows Firm's Registration Under Section 26A of Income-tax Act, 1922 as Partnership Deed Read Reasonably Specified Equal Shares. Specifying Equal Division Among Partners Sufficiently Indicated One-Third Share Each, Satisfying Statutory Requirement for Registration.

Three brothers entered into a partnership in 1949 for doing business. The partnership deed, in clause 3, allotted equal capital to each partner, and c...

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Supreme Court Dismisses Revenue's Appeal on Carry Forward of Losses Under Income-tax Act, 1922. Loss Sustained by Partner in Dissolved Firm Can Be Set Off Against Profit from Another Firm if Same Business Continued by Assessee.

This appeal by the Commissioner of Income-tax arose from a dispute over the carry forward and set-off of business losses under the Income-tax Act, 192...