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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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Supreme Court Dismisses Appeal in Evacuee Property Dispute, Upholding Sale of Specified Area Under Displaced Persons Act. Property Transfer Limited to Area in Sale Certificate and Conveyance Deed, with Additional Areas Requiring Payment as per Chief Settlement Commissioner's Orders Under Section 24(1).

The appeal before the Supreme Court arose from a property dispute concerning 'Spring Field', an evacuee property in Shimla. The appellants, legal heir...

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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Supreme Court Dismisses Appeal Against High Court's Quashing of Revisional Order in Execution Proceedings. Decree Against Single Defendant Without Adjudication Held Null and Void Under Code of Civil Procedure, 1908, Order VIII Rule 10, Rendering Execution Incompetent.

The dispute originated from a civil suit filed by the appellants under section 38 of the Specific Relief Act, 1963, seeking a permanent injunction aga...

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Supreme Court Dismisses Appeal in Specific Performance Suit Upholding High Court's Decision. Dispute Involved Agreement of Sale with Issues of Readiness and Willingness Under Section 16(c) of Specific Relief Act, 1963 and Limitation Under Article 54 of Limitation Act, 1963.

The appeal arose from a dispute over a registered Agreement of Sale dated 22.11.1990, where appellants 1, 2, and 3 agreed to sell property to responde...