The respondent purchased a "Transit Marine Insurance Policy" to cover the transportation of a helicopter from Langley, Canada to Bhopal, India. The policy specified the transit route, and the helicopter was transported in a knocked-down state to New Delhi. Subsequent damage was reported during inspection and assembly at New Delhi. The respondent claimed coverage under the policy for the ...
Facts:
The appellant-assessee had credits amounting to Rs. 2,26,000/- in declared income, which were added by the Assessing Officer based on the balance sheet and books of account.
The appellant's explanations and evidence regarding purchases from unregistered dealers were not provided during the assessment.
In penalty proceedings, the appellant produced affidavits of 13 unregistered ...
Facts:
Appellant's land was acquired in 1973 for the benefit of the respondent company.
Parties reached an agreement to retain a portion of the land and sell the rest, subject to arbitration for price determination.
An arbitrator's award determined the price of the land in 1985.
Respondent sought execution of the award, including directing the appellant to execute a sale deed.
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Facts:
The respondent company, M/S Linde India Ltd., was engaged in manufacturing and trading industrial gases, including Medical Oxygen IP and Nitrous Oxide IP. The issue was whether these substances should be taxed under Entry 88, Schedule IV of the Andhra Pradesh Value Added Tax Act, 2005, or as 'unclassified goods' under Schedule V.
Issues:
Whether Medical Oxygen ...
Facts:
The case involves a situation where the Governor was intimated about the resignations of certain Members belonging to a political party. The Chief Minister advised the Governor for the removal of some ministers, and notices of disqualification were issued. Subsequently, the Speaker accepted resignations of some ministers. The Chief Minister requested a floor test to resolve the situation...
Facts:
The case involves a dispute over the selection process for the post of Physical Training Instructor (PTI) conducted by the Haryana Staff Selection Commission. The selection process included multiple criteria and stages, which were altered arbitrarily by the Chairman of the Commission. Candidates participated in the selection process without knowledge of changing criteria.
Is...
FACTS:
The appellant, P. Gopinathan Pillai, was appointed as Project Officer in the Centre for Adult Continuing Education and Extension (CACEE).
He claimed that he should be allowed to continue in his position until the age of 60, contending that he qualified as a "Teacher of the University" under the Kerala University Act, 1974.
The appellant's argument was based on the fac...
Facts:
The respondent, an employee of the Central Industrial Security Force (CISF), served in the National Disaster Response Force (NDRF) during a certain period. He claimed deputation allowance and special allowance for his service in the NDRF. The question was whether personnel from various Central Para Military Forces, including the respondent, were on deputation during their service in the ...
Facts:
The assessment proceedings for NDTV involved allegations of creating a network of shell companies to transfer untaxed income abroad and then back to India, thus avoiding taxation. The revenue relied on complaints made by minority shareholders suggesting such misconduct.
Issues:
Whether there were sufficient reasons to believe that NDTV's undisclosed income escaped ...
Mangat Ram had four sons, and his family tree branched into different lineages. The appellant, Bhagwat Sharan, claimed to be the grandson of Umrao Lal, one of the sons. The case revolved around the joint family's property, including houses and agricultural land. The appellant argued that the properties were part of a Hindu Undivided Family (HUF), while the respondents contested this claim.
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