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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...

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Supreme Court Dismisses Appeals in Land Reforms Case Upholding High Court's Remand Order. Fraud in Obtaining Occupancy Rights Under Karnataka Land Reforms Act, 1961 Vitiates Proceedings, Justifying Remand for Fresh Disposal Despite Delay.

The appeals arose from a judgment of the Division Bench of the High Court of Karnataka at Bangalore in Writ Appeal No.1563 of 2007 connected with Writ...

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Supreme Court Allows Municipal Corporation's Appeal in Tubewell User Charges Dispute. Levy of User Charges for Discharge of Waste Water into Municipal Sewer is Not a Tax or Fee Under Sections 87 and 88 of Haryana Municipal Corporation Act, 1994.

The Municipal Corporation, Faridabad appealed against a Division Bench of the Punjab & Haryana High Court order dated 21.12.2015, which dismissed its ...

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Supreme Court Acquits Accused in TADA Case Due to Involuntary Confession and Lack of Corroboration. Confession recorded under Section 15 of TADA Act found not voluntary as guidelines in Kartar Singh were not followed, and confession of co-accused not admissible without joint trial.

The appellant, Raja @ Ayyappan, was convicted by the Designated Court under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) for ...

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Supreme Court Acquits Accused in NDPS Case Due to Lack of Independent Witnesses and Failure to Establish Sample Identity. Conviction under Sections 8, 15, and 31 of NDPS Act Set Aside as Prosecution Failed to Prove Sample Seized Was Same as Tested.

The Supreme Court allowed the appeal of Vijay Pandey against his conviction under Sections 8, 15, and 31 of the Narcotic Drugs and Psychotropic Substa...

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Supreme Court Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal Based on Perverse Findings. Statutory Presumption Under Sections 118(a) and 139 of the Negotiable Instruments Act, 1881 Not Rebutted by Accused Despite Admission of Cheque Issuance.

The appellant, Uttam Ram, owned an apple orchard and supplied packing materials to apple growers, including respondent Devinder Singh Hudan. In Septem...

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Bombay High Court Acquits Tax Superintendent in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Sections 7 and 13(2) read with 13(1)(d) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appellant, Vijaykumar Marotrao Daiwalkar, was a Tax Superintendent in the Municipal Council, Chandrapur. He was convicted by the Special Judge, Ch...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Derivative Transaction Case. Exchange Traded Derivatives Held Not Speculative Under Section 43(5) of Income Tax Act, 1961, with Retrospective Application of Clause (d) of Proviso.

The case involves an appeal by the Commissioner of Income-tax, Central-IV against the order of the Income Tax Appellate Tribunal (ITAT) in favor of th...