Search Results for "Section 81(3)"

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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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Court Upholds Stringent Provisions of MCOC Act, Denies Anticipatory Bail. Emphasizes Legislative Intent to Combat Organized Crime, Dismisses Reliance on SCST Act Precedents and Non-Binding Judgments

The judgment examines the applicability of anticipatory bail provisions under the Maharashtra Control of Organized Crime Act (MCOC Act) in comparison ...

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Supreme Court Allows Workman's Appeal in Industrial Dispute — Scope of Enquiry Under Section 33(2)(b) of Industrial Disputes Act, 1947 Clarified. Labour Court's Order Rejecting Approval for Dismissal Restored as It Did Not Exceed Its Limited Jurisdiction.

The appeal arose from a dispute between John D'Souza, a workman, and the Karnataka State Road Transport Corporation (KSRTC). The workman joined as a b...

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Supreme Court Sets Aside Summoning Under Section 319 CrPC Due to Lack of Strong Evidence. Court Holds That Mere Witness Deposition Reiterating Police Statements Is Insufficient to Summon Accused Who Were Previously Discharged After Investigation.

The Supreme Court allowed the appeal filed by Rajesh and others against the judgment of the Punjab & Haryana High Court, which had confirmed the Trial...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Gujarat High Court Allows Petition Challenging Notification and Order for Removal of Obstructions — Violation of Natural Justice. Order Under Section 16(1) of Indian Telegraph Act, 1885 Quashed as Petitioners Were Not Heard.

The petitioners, Dalwadi Pramodkumar Dayarambhai and others, filed a writ petition before the Gujarat High Court challenging a notification published ...