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Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

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Supreme Court Upholds Sub-Classification Within Scheduled Castes for Reservation in Punjab Act. State can provide preferential treatment to more backward castes without tinkering with Presidential List under Article 341.

The Supreme Court considered the constitutional validity of Section 4(5) of the Punjab Scheduled Caste and Backward Classes (Reservation in Services) ...

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Supreme Court Allows Plaintiff's Claim for Possession in Property Dispute Based on Title and Rejects Adverse Possession Defense. Licensee's Possession Cannot Be Converted into Adverse Possession Without Clear Evidence of Ouster.

The dispute pertained to a suit property in Bangalore. The original plaintiff, A. Krishnappa, claimed ownership of the property as joint family proper...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Supreme Court Dismisses Application Seeking Scrapping of Inquiry Commission in Vikas Dubey Encounter Case — Allegations of Bias Based on Newspaper Reports Rejected as Lacking Evidentiary Value

The Supreme Court dismissed a criminal miscellaneous petition filed by Ghanshyam Upadhyay, the petitioner in a pending writ petition (W.P. (Crl.) No. ...

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Supreme Court Dismisses Appeal of Convict in Robbery Case, Upholds Conviction Under Section 394 IPC and Section 25 Arms Act — Belated Defenses of Juvenility and Insanity Rejected as Unsubstantiated.

The Supreme Court dismissed the criminal appeal of Mohd. Anwar, who was convicted under Section 394 of the Indian Penal Code, 1860 (IPC) and Section 2...