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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Madras High Court Adjudicated a Commercial Suit for Recovery of Chit Maturity Amount Against a Partnership Firm and Partners. The plaintiff claimed the maturity value based on an acknowledgment of liability and promissory estoppel, while the defendants raised a prior suit for injunction and accounts.

The plaintiff, a construction company, filed a commercial suit against a partnership firm (first defendant) and its partners (defendants 2 to 6) for r...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Rebate Case Due to Non-Satisfaction of Section 15(1) Conditions. Children’s Deferred Endowment Assurance Policy Premium Not Eligible for Rebate as Insurance Not on Assessee’s Own Life Under Income Tax Act, 1922.

The case arose from an income-tax assessment for the year 1960-61, where the assessee, a minor, claimed rebate under Section 15(1) of the Income-tax A...

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Karnataka High Court Hears Regular First Appeal Against Dismissal of Suit for Declaration and Partition — Judgment Details Not Fully Extracted. The appeal challenges trial court's rejection of plaintiffs' claim of ownership and alternative partition.

Background: The dispute involved family members over properties standing in the name of the first defendant, Smt. N. Narasamma, who is the mother of t...

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High Court of Karnataka, Dharwad Bench Adjudicates Regular First Appeal and Cross Objection Against Trial Court's Partial Decree in Suit for Declaration and Injunction. Court Addresses Maintainability, Adoption Validity, and Ancestral Property Claims.

The Regular First Appeal and Cross Objection arose from a judgment and decree of the Principal Senior Civil Judge, Bagalkot, in O.S. No.57/2010, a sui...

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Supreme Court Dismisses Appeal Seeking Exclusive Voting Rights for Scheduled Tribes in Scheduled Areas. Representation of the People Act and Delimitation Act Apply to Scheduled Areas Without Specific Notification Under Fifth Schedule.

The appellant, a society registered under the Societies Registration Act, 1860, filed a writ petition in the High Court of Orissa challenging the appl...