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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Quashes Criminal Proceedings in Cheating Case Due to Invalid Further Investigation by Police. District Police Chief Cannot Order Further Investigation Without Magistrate's Permission Under Section 173(8) CrPC.

The appellant, Peethambaran, was charged under Section 420 of the Indian Penal Code, 1860, for allegedly cheating the defacto complainant, Sunesh, and...

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Supreme Court Allows Claimants' Appeal in Workmen Compensation Case — Deputy Labour Commissioner Has Jurisdiction Over Contested Claims Under Workmen's Compensation Act, 1923. High Court Erred in Holding Contested Dispute as Coram-non-judice Before Commissioner.

The appellants, being the wife, son, and parents of late Sri Vakil Choudhary, filed a claim petition under the Workmen's Compensation Act, 1923, befor...

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Supreme Court Allows State Appeals in Land Acquisition Lapse Case Under Section 24(2) of Act, 2013 — High Court Order Declaring Acquisition Lapsed Set Aside. Compensation Deposit in Treasury Not Equivalent to Deposit Under Section 31(2) of 1894 Act; Matter Remanded for Fresh Consideration.

The case involves appeals by the State of Haryana against a common judgment of the Punjab and Haryana High Court which declared that the acquisition o...