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Supreme Court Acquits Accused in NDPS Act Case Due to Procedural Non-Compliance in Private Vehicle Search. Conviction Quashed as Search Governed by Section 42, Not Section 43, of Narcotic Drugs and Psychotropic Substances Act, 1985, with Mandatory Requirements Not Met.

The appeal arose from a conviction under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985, where the appellants were found with ...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...