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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 Allows Bail in GST Offences Case with Conditions on Deposit and Liberty. Appeal against High Court's dismissal of bail under Section 439 CrPC granted, directing continuation of ad-interim bail conditions including Rs.4 Crore deposit and surety, with warning against misuse of liberty.

The appeal arose from an order dated 24.03.2021 passed by the High Court of Punjab and Haryana at Chandigarh in CRM-M No.8190 of 2021, dismissing the ...

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Supreme Court Quashes Summons Against Accused Not Named in Police Report Under Section 190(1)(b) CrPC. Magistrate Cannot Summon Persons Not Named in Police Report or Column (2) of Report, Proper Course is Under Section 319 CrPC After Evidence Collection.

The Supreme Court addressed an appeal concerning the power of a Magistrate to summon an individual not named in a police report under Section 190(1)(b...

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Supreme Court Allows Appeal of Judicial Officer Discharged During Probation and Quashes Discharge Order. Discharge Based on Bail Order and Pending Inquiry Without Hearing Violates Natural Justice and Is Arbitrary Under Rajasthan Judicial Services Rules, 2010 and Article 233 of Constitution of India.

The dispute involved a judicial officer appointed as an Additional District Judge in 2013 under the Rajasthan Judicial Services Rules, 2010, who was d...

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Supreme Court Quashes Bail Order in Murder Case Due to Inadequate Reasoning. High Court's grant of bail under Section 302 IPC set aside for lack of cogent reasons and failure to consider material factors like accused's conduct and threats to witnesses.

The dispute arose from a bail application in a murder case under Section 302 of the Indian Penal Code, 1860. The complainant, brother of the deceased,...