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Supreme Court Acquits Appellant in Murder Case Due to Inconsistent Evidence and Doubtful Role. Conviction under Section 302 read with Section 149 and Section 147 IPC set aside as prosecution failed to prove common object and participation in unlawful assembly.

The Supreme Court allowed the appeal of Amrika Bai, who was convicted under Section 302 read with Section 149 and Section 147 IPC for the murder of Ka...

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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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Supreme Court Upholds Conviction Under Section 326 IPC for Acid Attack but Enhances Victim Compensation — State Appeals Against Reduction of Sentence from Section 307 IPC Dismissed

The State of Himachal Pradesh appealed against the judgment of the High Court of Himachal Pradesh which altered the conviction of the respondents from...

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Supreme Court Dismisses Appeals by Postal Department, Holds Gramin Dak Sewaks Entitled to Gratuity Under Payment of Gratuity Act, 1972. Voluntary Resignation Does Not Bar Gratuity as Section 4(1)(b) of the Act Overrides Rule 6(13) of the Gramin Dak Sewak (Conduct & Engagement) Rules, 2011.

The Supreme Court considered two appeals arising from the Punjab & Haryana High Court concerning the entitlement of Gramin Dak Sewaks (GDS) to gratuit...

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Supreme Court Allows Revenue's Appeals in Income Tax Case on Disallowance of Excess Cane Price Paid by Cooperative Society. Excess Payment Over Statutory Price Under Sugarcane (Control) Order, 1966 Held Not Deductible as Business Expenditure Under Section 37(1) of Income Tax Act, 1961.

The case involves a batch of appeals by the Commissioner of Income Tax, Bombay against the assessee, Tasgaon Taluka Sahakari Sikhar Karkhana Limited, ...