Supreme Court Annual Digest 2023 -Income Tax Act, 1961

2015 amendment to Section 153C of Income Tax Act will apply to searches conducted prior to the date of amendment. 2023 LiveLaw (SC) 274Amendment brought to Section 153C of the Act, 1961 vide Finance Act, 2015 shall be applicable to searches conducted under Section 132 of the Act, 1961 before 01.06.2015, i.e., the date of the amendment. (Para 11) 2023 LiveLaw (SC) 274Carrier of Goods not...

Supreme Court Weekly Round-Up (12th- 17th February, 2024)

With another week gone at the Supreme Court of India, Live Law is back with its Supreme Court Weekly Digest, dedicated to keeping our readers abreast of the most recent legal developments in the country's apex court. This digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the past week, providing a...

Supreme Court Weekly Digest With Subject/Statute Wise Index [February 1 to 11]

Armed Forces Tribunal Act, 2007Armed Forces Tribunal Act, 2007; Section 31 - The recruitment was not confined to the priority / reserved class rather it was open for general category also in case vacancies remain available. The Recruitment application(s) clearly establishes that the appellants have applied as a general category candidate(s) against the surplus seats/vacancies remaining...

Allahabad High Court Weekly Round-Up: February 5 To February 11, 2024

NOMINAL INDEX Raj Kumar Gautam vs. State Of U.P. Thru. Addl. Chief Secy. Home Lko. And 3 Others 2024 LiveLaw (AB) 69 Raj Kumar Saroj vs. State Of U.P. Thru. Prin. Secy. Home Lucknow And Another 2024 LiveLaw (AB) 70 Executive Officer Nagar vs. Stainli Khan And Another 2024 LiveLaw (AB) 71 Aman vs. State Of U.P. And 3 Others 2024 LiveLaw (AB) 72 M/s K.J. Enterprises vs. State...

Andhra Pradesh & Telangana High Court Weekly Round-Up: 5-11 February, 2024

Citations: 2024 LiveLaw (AP) 8 To 2024 LiveLaw (AP) 11Nominal IndexDr. B. R. Ambedkar Jilla Sadhana Sammiti v. State of Andhra Pradesh 2024 LiveLaw (AP) 8 Guvvala Ramakrishna Reddy v. Guvvala Satyarnarayan Reddy 2024 LiveLaw (AP) 9 M/s Bharat Weighing Scales vs State of Andhra Pradesh and Anr. 2024 LiveLaw (AP) 10 Janepalli Srinivasa Rao Alias J.Srinivasa Rao vs. State of Andhra Pradesh...

Calcutta High Court Weekly Round-Up February 5th-11th, 2024

NOMINAL INDEXSoma Ghosh @ Soma Barman @ Soma (Barman) Ghosh & Ors. versus United India Insurance Co. Ltd. & Ors. 2024 LiveLaw (Cal) 37Merlin Projects Limited and another v The State of West Bengal and others 2024 LiveLaw (Cal) 38M/S Saraf Trexim Limited Vs Deputy Commissioner Of State Tax And Ors. 2024 LiveLaw (Cal) 39Utpal Kanti Karan v State of West Bengal & Ors &...

Supreme Court Annual Digest 2023 - Criminal Minor Acts

Abkari ActAbkari Act; Section 8 - The testimonies of official witnesses cannot be discarded simply because independent witnesses were not examined - the person receiving the information of the crime or detecting the occurrence thereof, can investigate the same. Questioning such an investigation on the basis of bias or such like factor, would depend on the facts and circumstances of each case....

Consumer Cases Weekly Round-Up: 5th To 11th February 2024

National Consumer Disputes Redressal Commission NCDRC Holds Ludhiana Improvement Trust Liable For Not Handing Over The Possession Of The Plot The National Consumer Disputes Redressal Commission, presided by Subhash Chandra(member), held Ludhiana Improvement Trust liable for deficiency in service over refusal to register and hand over the possession of the plot booked by...

Direct Tax Cases Weekly Round-Up: 04 To 10 February 2024

Bombay High CourtHSBC Bank Carrying On Bona Fide Banking Business In Mauritius Exempt From Tax In India: Bombay High Court Case Title: Commissioner of Income Tax Versus M/s. HSBC Bank (Mauritius) Ltd. The Bombay High Court has held that HSBC Bank carrying on bona fide banking business in Mauritius is exempt from tax in India. Income Tax Deduction Available On Excise Duty...

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Supreme CourtCustoms Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. VERSUS M/S. B. T. PATIL AND SONS BELGAUM (CONSTRUCTION) PVT. LTD. CIVIL APPEAL NO.7238 OF 2009 Citation : 2024 LiveLaw (SC) 90 The Supreme Court on Monday (February 5) observed that if there is a delay in refund of the 'duty drawback'...

50 Important Judgments Of Punjab & Haryana High Court: 2023

50 Important Judgements Of Punjab & Haryana High Court- 20231.Give Two Separate Dates For Publication Of Proclamation U/S 82 CrPC & For Appearance Of Accused 30 Days Thereafter: P&H High Court To MagistratesCase Title: Jagjit Singh @ Jaggi v. State of PunjabCitation: 2023 LiveLaw (PH) 2In an attempt to prevent violation of Section 82 of the CrPC dealing with issuance...

Kerala High Court Weekly Round-Up: February 5 - February 11, 2024

Nominal Index [Citations: 2023 LiveLaw (Ker) 88-105]Radhika v. Unnikrishnan 2024 LiveLaw (Ker) 88Deputy Commissioner (Works Contract), Kerala State Goods and Services Tax Department vs. National Company Law Tribunal 2024 LiveLaw (Ker) 89Shinoj Singh & Ors. v. State of Kerala 2024 LiveLaw (Ker) 90Sreeranj v State of Kerala 2024 LiveLaw (Ker) 91K. G. Mohandas v Central Bureau Of...