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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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Supreme Court Allows Appeal of Judicial Officer Discharged During Probation and Quashes Discharge Order. Discharge Based on Bail Order and Pending Inquiry Without Hearing Violates Natural Justice and Is Arbitrary Under Rajasthan Judicial Services Rules, 2010 and Article 233 of Constitution of India.

The dispute involved a judicial officer appointed as an Additional District Judge in 2013 under the Rajasthan Judicial Services Rules, 2010, who was d...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...