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Supreme Court Acquits Accused in Murder Case Due to Insufficient Circumstantial Evidence and Procedural Lapses. Conviction Overturned as Prosecution Failed to Establish Complete Chain of Circumstances and Comply with Section 27 of the Indian Evidence Act, 1872 in Recovery of Deceased's Body.

The appeal arose from a murder case where the appellant, Boby (accused No. 3), was convicted by the trial court and High Court for offences including ...

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Supreme Court Dismisses Manufacturer's Appeal in Trade Tax Exemption Case Under U.P. Trade Tax Act. Exemption Denied as New Product Not Considered Different in Nature Under Diversification Scheme Under Section 4-A(5) of U.P. Trade Tax Act, 1948.

The dispute arose from an appeal by a manufacturer against the denial of trade tax exemption under Section 4-A(5) of the U.P. Trade Tax Act, 1948. The...

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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...