Search Results for "strict interpretation"

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High Court Dismisses Civil Revision Application Challenging Rejection of Plaint ...
Supreme Court Allows Subsidy Claim Under National Horticulture Board Scheme Due ...
Supreme Court Takes Suo Motu Cognizance in Illegal Sand Mining Case Involving Wi...
Supreme Court Sets Aside High Court Order in Eviction Case and Remands to Trial ...
Supreme Court Quashes Charge Against Accused in Abetment of Suicide Case Due to ...

Search Results for "strict interpretation"

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Supreme Court

Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

22 Feb 2022

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

Supreme Court

Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.

7 Jan 2022

The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...

Supreme Court

Supreme Court Sets Aside High Court's Acquittal Under POCSO Act, Restores Conviction for Sexual Assault Without Skin-to-Skin Contact Requirement. The Court held that 'sexual assault' under Section 7 of the Protection of Children from Sexual Offences Act, 2012, does not require direct skin-to-skin contact; physical contact with sexual intent suffices, overturning the High Court's narrow interpretation.

18 Nov 2021

The Supreme Court of India adjudicated multiple criminal appeals arising from judgments of the Bombay High Court, Nagpur Bench, concerning interpretat...

Supreme Court

Supreme Court Upholds State's Vesting of Private Forest Land Under Kerala Private Forests (Vesting and Assignment) Act, 1971. The court affirmed the tribunal's rejection of the claimant's exemption plea due to insufficient evidence of principal cultivation as plantation under Section 2(f) of the Act.

29 Oct 2021

The appeal arose from a dispute over the vesting of land under the Kerala Private Forests (Vesting and Assignment) Act, 1971. The respondent, Popular ...

Supreme Court

Supreme Court Quashes Conviction in Customs Act Case Due to Procedural Irregularity in Appellate Judgment. The High Court's common judgment considering evidence from only one trial violated fair trial principles under Section 273 of the Code of Criminal Procedure, 1973, necessitating remand for fresh consideration.

29 Oct 2021

The dispute involved appeals by six accused persons against their conviction by the Madras High Court under the Customs Act, 1962. The Anti-Smuggling ...

Supreme Court

Supreme Court Upholds Conviction of Accused in Dowry Death and Abetment of Suicide Case Under Sections 304B and 306 IPC. The Court interpreted 'soon before' in Section 304B IPC as requiring a proximate and live link between dowry demand and death, not immediate proximity, based on legislative intent to address social evil.

28 May 2021

The appeals arose from the High Court's dismissal of the appellants' criminal appeals, upholding their conviction and sentence by the Trial Court for ...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

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