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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 Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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Supreme Court Dismisses Appeal Claiming Private Temple Ownership — Revenue Entries Do Not Confer Title Without Document of Title. The Court held that the plaintiff failed to prove the temple was private and that revenue entries alone cannot establish ownership under Section 100 CPC.

The appellant, Ramesh Das (since deceased, represented by legal representatives), filed a civil suit for declaration and perpetual injunction claiming...

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Supreme Court Upholds Conviction of Appellant in Murder Case Based on Injured Eyewitness Testimony. Sole Testimony of Injured Eyewitness Sufficient for Conviction Under Section 304 Part II/34 IPC When Credible and Reliable.

The case pertains to an incident on 18th June, 1995, during a Jagjit Singh night program in Nainital, where the deceased Rajesh Sah intervened when so...

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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

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Supreme Court Allows Appeal in Income Tax Case: Subscriptions Received Under Collective Investment Schemes Held to be Capital Receipts Not Income. Peerless General Finance's Subscriptions Not Forfeited During Assessment Years, Hence Not Taxable as Income.

The appeal arose from a dispute between The Peerless General Finance and Investment Company Ltd. (appellant) and the Commissioner of Income Tax (respo...

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Supreme Court Dismisses State Appeal in Dowry Death Case Due to Weak Evidence. High Court Acquittal Upheld as Prosecution Failed to Prove Cruelty Soon Before Death Under Section 304B IPC.

The State of Haryana appealed against the acquittal of Angoori Devi and others by the Punjab and Haryana High Court, which reversed their conviction u...