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Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

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Supreme Court Allows Union of India's Appeal in Deputation Allowance Dispute for NDRF Personnel. The Court held that personnel of Central Para Military Forces sent to NDRF were not on deputation and are entitled to deputation allowance only from 14.01.2013, not from the date of joining.

The case involves a dispute over deputation allowance for personnel of the Central Industrial Security Force (CISF) who were sent to the National Disa...

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Supreme Court Allows Appeal of State of Andhra Pradesh in VAT Classification Dispute. Medical Oxygen IP and Nitrous Oxide IP Held Taxable as Drugs Under Entry 88 of Andhra Pradesh VAT Act at Lower Rate.

The Supreme Court dismissed the appeals filed by the State of Andhra Pradesh challenging the classification of Medical Oxygen IP and Nitrous Oxide IP ...

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Supreme Court Acquits Accused in Murder Case Due to Unreliable Dying Declaration and Hostile Witnesses. Conviction under Section 302 IPC Set Aside as Dying Declaration Did Not Name Assailant and Recovery of Defective Weapon Raised Doubt.

The Supreme Court allowed the appeal of Sudhir Kumar Jain against the judgment of the Rajasthan High Court affirming his conviction under Section 302 ...

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Supreme Court Acquits Accused in NDPS Case Due to Lack of Independent Witnesses and Failure to Establish Sample Identity. Conviction under Sections 8, 15, and 31 of NDPS Act Set Aside as Prosecution Failed to Prove Sample Seized Was Same as Tested.

The Supreme Court allowed the appeal of Vijay Pandey against his conviction under Sections 8, 15, and 31 of the Narcotic Drugs and Psychotropic Substa...

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Supreme Court Acquits Accused in Murder Case Based on Weak Circumstantial Evidence — Last Seen Theory Found Unreliable and Uncorroborated. Conviction Set Aside as Chain of Circumstances Incomplete, Benefit of Doubt Given to Accused.

The Supreme Court allowed the appeal of Sunita, who was convicted for the murder of Sushila. The case was based entirely on circumstantial evidence, p...