Search Results for "Strict Interpretation"

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Supreme Court

Supreme Court Overturns Tribunal Ruling, Declares Assam Resident Indian Citizen. Procedural Unfairness and Insufficient Evidence Lead to Landmark Judgment Ensuring Justice and Upholding Natural Rights

11 Jul 2024

Md. Rahim Ali, declared a foreigner by the Foreigners Tribunal in Nalbari, Assam. Rahim Ali challenged this decision, presenting various pieces of evi...

High Court

Court Upholds Stringent Provisions of MCOC Act, Denies Anticipatory Bail. Emphasizes Legislative Intent to Combat Organized Crime, Dismisses Reliance on SCST Act Precedents and Non-Binding Judgments

28 Jun 2024

The judgment examines the applicability of anticipatory bail provisions under the Maharashtra Control of Organized Crime Act (MCOC Act) in comparison ...

Supreme Court

Conviction Upheld: Court Confirms Guilt in Usha Murder Case. Detailed analysis of incriminating evidence leads to dismissal of appeal and cancellation of bail for accused

26 May 2024

Appeal against Conviction under Section 302 IPC - Delhi High Court Legal Provisions: Section 299 of the Code of Criminal Procedure (CrPC) and Section...

Supreme Court

Supreme Court Denies Condonation of Inordinate Delay in Land Acquisition Appeal: Emphasizes Strict Adherence to Limitation Law. The Apex Court upholds the mandatory nature of limitation laws, refusing to condone a 5659-day delay in filing an appeal, emphasizing that liberal interpretation must not defeat statutory provisions.

8 Apr 2024

The acquisition of land in Gandluru, Guntur District, Andhra Pradesh for the Telugu Ganga Project, the claimants were dissatisfied with the compensati...

Supreme Court

Supreme Court Dismisses Appeals in Electricity Procurement Dispute, Upholding High Court's Direction for Power Purchase from Successful Bidders. The Court affirmed that the Request for Proposal process under Section 63 of the Electricity Act, 2003, is binding, and the reduction of procurement quantum from 1000 MW to 500 MW was invalid, requiring adherence to original bid outcomes.

8 Jan 2024

The dispute originated from Rajasthan's initiative to procure 1000 MW of electricity through a competitive bidding process under Section 63 of the Ele...

Supreme Court

Supreme Court Allows Insurance Company's Appeal Against Liability for Death Claim Due to Heat Stroke. Insurance Policy Strictly Construed to Exclude Natural Deaths and Time-Barred Claims Under Contract Terms Requiring 'External Violent and Visible Means' for Coverage.

8 Feb 2023

The Supreme Court addressed an appeal concerning insurance liability for the death of a police constable during election duty. The appellant insurance...

Supreme Court

Supreme Court Dismisses Appeals of Agricultural Produce Market Committees in Service Tax Case on Exemption Grounds. The court upheld service tax liability for renting immovable property pre-01.07.2012, ruling that the activity was not a statutory duty under the Rajasthan Agricultural Produce Markets Act, 1961 and exemption under Circular No.89/7/2006 does not apply.

23 Feb 2022

The Supreme Court of India, in a judgment delivered by Justice M.R. Shah, addressed a group of appeals filed by various Krishi Upaj Mandi Samiti (Agri...

Supreme Court

Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

22 Feb 2022

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

Supreme Court

Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.

7 Jan 2022

The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...

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