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Madras High Court Considers Tax Revision Against Tribunal Order Restoring Equal Addition and Penalty Under TNVAT Act, 2006. Taxpayer Argues Stock Variation Computed from Notional Trading Method Without Physical Verification Cannot Sustain Penalty Under Section 27(3)(c).

The case involved a tax revision petition filed by M/s. Vista Garments, a registered dealer under the CGST Act, 2017, engaged in manufacturing hosiery...

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Bombay High Court Reduces Compensation in Motor Accident Claim Due to Deduction of Personal Expenses and Application of Multiplier. Tribunal's award modified by applying multiplier of 11 instead of 13 and deducting 1/3rd towards personal expenses of deceased.

The case arises from a motor accident claim filed by the widow, minor son, and mother of the deceased, who died in a vehicular accident. The Motor Acc...

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High Court of Gujarat Dismisses/Allows Appeal in Motor Accident Claim—Decision Not Captured. Composite Negligence and Quantum of Compensation Under Section 166 of the Motor Vehicles Act, 1988 Were the Key Issues.

The matter involves an appeal and cross-objections arising from the judgment and award dated 14th August 2020 passed by the Motor Accident Claim Tribu...

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Bombay High Court Allows Claimants' Appeal in Railway Accident Case, Enhances Compensation for Death of Anil Jindal. Negligence of Railway Administration Established as Train Hit Deceased at Unmanned Level Crossing Without Warning.

The case arises from a railway accident at an unmanned level crossing in Jalna, where a train hit a vehicle driven by Anil Jindal, resulting in his de...

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Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

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Bombay High Court Dismisses Union of India's Appeal and Finds Compensation Awarded to Family of Quadriplegic Army Officer Inadequate. MACT Award of Rs.13,09,500 on Death Basis Held Not Just; Court Directs Enhancement Under Motor Vehicles Act, 1988 for Tetraplegia Resulting from Road Accident.

The case arose from a motor vehicle accident on 17 October 1991, when Bhagendra Singh, a non-commissioned officer in the Indian Army, was struck by a ...

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Supreme Court Upholds Conviction Under Section 21(c) NDPS Act but Reduces Sentence to 16 Years. Court Holds That Section 32B Does Not Limit Sentencing Discretion to Enumerated Factors; Other Relevant Factors Like Quantity May Be Considered.

The appeal arose from a conviction under Section 21(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The appellant, Rafiq Qu...

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Supreme Court Modifies Gratuity Scheme to Relate to Basic Wage, Not Consolidated Wage. Departure from Normal Rule Requires Strong Evidence; Company's Sound Financial Position Not Sufficient to Justify Higher Gratuity on Total Wage Packet.

The case arose from an industrial dispute between an engineering company and its workmen regarding the payment of dearness allowance and the introduct...