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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Gujarat High Court Dismisses State Appeal Against Acquittal in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) and 13(2) of Prevention of Corruption Act, 1988.

The State of Gujarat filed an appeal under Section 378 of the Code of Criminal Procedure, 1973 against the judgment and order of acquittal dated 31.05...

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Bombay High Court Considers Validity of Secret Ballot Method for Ascertaining Trade Union Majority at Mormugao Port Trust. Petitioner Union Argued That Check-Off System Under Major Port Trusts Act, 1963 and Code of Discipline Should Prevail.

The writ petition was filed under Article 226 of the Constitution by the Mormugao Port and Railway Workers' Union, a trade union registered under the ...