Round Ups
Supreme Court Quarterly Criminal Digest 2024
AcquittalAppeal from acquittal – Principles of deciding – Appreciation of evidence is the core element of a criminal trial and such appreciation must be comprehensive i.e. inclusive of all evidence, oral or documentary. Partial or selective appreciation of evidence may result in a miscarriage of justice and is in itself a ground of challenge. If the Court, after appreciation of...
Direct Taxes Weekly Round-Up: 19 To 25 May 2024
Delhi High CourtAssessee Can't Be Obstructed From Availing DTVSV Act Benefits Even When Limitation Period For Appeal Hasn't Expired: Delhi High CourtCase Title: PT Bukaka Teknik Utama Versus Commissioner Of Income Tax (IT), Delhi - 2The Delhi High Court has held that the assessee can't be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) even...
CESTAT Cases Weekly Round-Up: 19 To 25 May 2024
Bus Meant For Carrying Passengers, Can't Be Called Means Of Transport Of Goods, Service Tax Payable: CESTATCase Title: M/s. Rajasthan State Road Transport Corporation Versus Commissioner of Central Excise and Service Tax CommissionerateThe Delhi Bench of Customs, Excise and Service Tax Appellate (CESTAT) has held that service tax is payable on buses meant for carrying passengers and cannot...
Jammu and Kashmir and Ladakh High Court Weekly Roundup May 20 - May 26, 2024
Nominal Index:Ashok Kumar Vs State 2024 LiveLaw (JKL) 120Abdul Rashid & Ors Vs UT of J&K 2024 LiveLaw (JKL) 121Rafaqat Ali Vs UT of J&K 2024 LiveLaw (JKL) 122Abdul Basit Vs University of Kashmir 2024 LiveLaw (JKL) 123Farooq Ahmad Sheikh Vs Tariq Ahmad Malik 2024 LiveLaw (JKL) 124Manzoor Hussain Vs Syed Mohsin Abbas 2024 LiveLaw (JKL) 125Owais Naseer Sheikh Vs UT of J&K...
Indirect Taxes Weekly Round-Up: 19 To 25 May 2024
Delhi High CourtAdditions U/s 69C Based Merely On CBIC Information Can't Be Sustained: Delhi High CourtCase Title: Bausch And Lomb India Private Limited Vs Assessment UnitThe Delhi High Court sets aside the assessment order and remits the matter to AO on the ground that the additions of Rs.70.10 Cr. made under Section 69C as unexplained expenditure based merely on information received...
Gujarat High Court Weekly Roundup: May 20 - May 26, 2024
Nominal Index [Citations: 2024 LiveLaw (Guj) 68-72]Deputy Collector & Anr. Versus Meera S. Desai & Anr 2024 LiveLaw (Guj) 68NEPRA Resources Management Pvt. Ltd. & Anr. Vs State of Gujarat & Anr. 2024 LiveLaw (Guj) 69Vimal Agro Products Pvt. Ltd. & Anr. Vs Union of India & Ors 2024 LiveLaw (Guj) 70Dipen Champaklal Shah Vs State of Gujarat 2024 LiveLaw (Guj) 71Black...
Kerala High Court Weekly Round-Up: May 20 - May 26, 2024
Citations: 2024 LiveLaw (Ker) 293 To 2024 Livelaw (Ker) 304Nominal IndexAdv. Adarsh S v Union of India, 2024 LiveLaw Ker 293State Of Kerala V Muhammed Ameer-Ul Islam, Muhammad Ameerul-Islam V State Of Kerala, 2024 LiveLaw Ker 294Vinod Mathew Wilson v Union of India, 2024 LiveLaw Ker 295K Sudhakaran v State of Kerala, 2024 LiveLaw Ker 296Anuraj v State of Kerala & Connected Matters,...
Weekly Digest Of IBC Cases: 20th To 26th May 2024
High Court Resolution Professional Not To Be Hauled Up In Criminal Case Against Company: Kerala High Court Stays ED Notice To RP Case Title: M/s Kerala Chamber Of Commerce And Industry vs. Directorate of Enforcement Case Number: CRL.MC No. 3605 of 2024 The Kerala High Court stated that prima facie, a Resolution Professional appointed under the Insolvency and Bankruptcy...
Supreme Court Quarterly Digest On Indian Evidence Act [Jan – Mar, 2024]
Appreciation of Evidence – The High Court fails to appreciate evidence in a thorough manner and merely relied on a limited set of facts to arrive at a finding. In an appeal, as much as in a trial, appreciation of evidence essentially requires a holistic view and not a myopic view. Appreciation of evidence requires sifting and weighing of material facts against each other and a conclusion...
Supreme Court Quarterly Digest -Indian Penal Code [Jan-Mar, 2024]
Indian Penal Code, 1860 - Supreme Court Quarterly Digest 2024Section 34 & 120B – Since the foundational facts essential for constituting the substantive offences under Sections 153A and 504 IPC are not available from the admitted allegations of prosecution, the allegations qua the subsidiary offences under Sections 34 and 120B IPC would also be non est. (Para 30) Shiv Prasad Semwal v....
Bombay High Court Monthly Digest: April 2024 [Citations 176 - 236]
Nominal Index [Citation 176 - 236]Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw (Bom) 176Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw (Bom) 177Riak Insurance and Financial Services & Ors. v. HDFC Bank Limited 2024 LiveLaw (Bom) 178Niranjani Chandramouli v. Amit Ganpathi Shet and Ors. 2024 LiveLaw (Bom) 179M/s. OM...
Arbitration Cases Weekly Round-Up: 13th May - 19th May
Delhi High CourtDelhi High Court Sets Aside Orders Upholding Arbitral Award In Favour of Kalanithi Maran In SpiceJet Dispute, Quashes ₹270 Crore Payment Directive Case Title: Ajay Singh and Anr vs Kal Airways Private Limited & Anr. Case Number: FAO(OS) (COMM) 179/2023 The Delhi High Court division bench of Justice Yashwant Varma and Justice Ravinder Dudeja set aside...