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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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Bombay High Court Acquits Accused in Murder Case Based on Circumstantial Evidence — Conviction Set Aside Due to Gaps in Chain of Circumstances. Failure to Prove Motive and Last Seen Theory Beyond Reasonable Doubt Leads to Benefit of Doubt Under Indian Penal Code, 1860 Sections 302, 201, 120B.

The appellant, Vrishal Madhukar Kalane, was convicted by the trial court under Sections 302, 201, and 120B of the Indian Penal Code, 1860, for the mur...

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KAHC010168012022_1

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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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High Court of Judicature at Bombay Dismisses Criminal Appeals, Upholds Conviction of Six Accused for Murder under Sections 302, 120B, 149 IPC. Electronic Evidence from CCTV Footage, Despite Defective Section 65B Certificate, Considered Alongside Other Evidence to Confirm Guilt.

This judgment decides six criminal appeals against the conviction and life imprisonment of the accused for the murder of Jitendra Marotrao Gawande at ...

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Bombay High Court at Goa Upholds Life Sentence for Accused in Murder Case Based on Circumstantial Evidence and Last Seen Theory. Conviction Under Section 302 IPC Sustained as Accused Failed to Explain Deceased's Death Despite Being Last Seen with Her in Locked Room.

The case pertains to the murder of Ms. Catherine Hazell Campbell, a British national, by Mr. Duggan Adrian Kevin, also a British national, on 25.12.20...

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Supreme Court Upholds CESTAT Order Holding Kitting Not Manufacture Under Central Excise Act; Revenue's Appeal Dismissed. Activity of Grouping Imported Photocopier Modules Without Physical Assembly Not Amounting to Manufacturing Under Section 2(f) of the Central Excise Act, 1944.

The dispute arose from a show cause notice dated 4 May 2007 issued by the Commissioner of Central Excise, Hyderabad-IV, alleging that M/s Xerox India ...