Section 60(1)(ccc) CPC Residential Exemption Personal to Judgment Debtor, Doesn't Extend to Legal Heirs: Supreme Court Failure to Invoke Statutory Remedies Under Income Tax Rules Bars Legal Heirs From Challenging Auction Sales: Supreme Court Once Documents Are Held Irrelevant, Oral Evidence Regarding Their Contents Cannot Be Led: Supreme Court MACT | Legal Representatives Entitled To Parental Consortium Even If Adult: Supreme Court Grants Enhanced Compensation Mere Execution Of Agreement To Sell Between Landlord And Tenant Does Not Determine Subsisting Tenancy Unless Express Or Implied Surrender Is Established: Supreme Court Central Excise Act | Extended Limitation Period Cannot Be Invoked When Facts Are Known To Both Parties: Supreme Court Sole Eyewitness Testimony Of Relative Sufficient For Conviction If Credible: Supreme Court Medical Evidence Disproves Homicide And Points To Accidental Drowning: Supreme Court Acquits Accused In Friend's Death Creditor Not Bound To Exhaust Remedies Against Principal Debtor First; Guarantor's Liability Is Co-Extensive: Allahabad High Court Bombay High Court Quashes FRRO Exit Order Against Taiwanese Student With Valid Visa, Directs Registration Appellate Courts Must Decide Matters on Merits Instead of Remanding for Frame of Issues: Supreme Court Mere Possession Of Counterfeit Notes Not Sufficient Under Section 489C IPC Unless Mens Rea & Knowledge Are Established: Calcutta High Court Delhi High Court Dismisses Review Plea Against Nomination For Asian Games, Holds Selection Trials Cannot Override Statutory Benchmarks Pending Criminal Cases Cannot Be Sole Ground To Deny Premature Release If Convict Qualifies Under Guidelines In Vogue At Conviction Date: Karnataka High Court Government Cannot Keep Detenu's Representation Pending Awaiting Advisory Board's Decision: Kerala High Court Sets Aside KAAPA Order 'Reinstatement With Full Back Wages Not Automatic': Punjab & Haryana High Court Upholds Compensation For Daily Wager's Procedurally Flawed Termination

"TAXATION LAW" Digest

Civil Law - Central Excise Valuation - Central Excise Act 1944 - Section 11A and Section 35L - Rule 8 of the Central Excise Valuation Rules 2000 - Appellants engaged in body building of motor vehicles as job workers utilizing chassis supplied by manufacturers - Manufacturers paid excise duty on chassis under Rule 8 at 110 percent of the cost of manufacture - Appellants computed excise duty on comp...

Writ Law - Alternative Remedy - Constitution of India 1950 - Article 226 - Maintainability of Writ Petition - Petitioner challenged an Order-In-Original imposing tax and penalty under CGST Act and Rules, alleging violation of natural justice on ground of non-supply of seized documents during adjudication proceedings - Petitioner contended documents including books of accounts and electronic device...

Civil Law - Service Tax - Finance Act 1994 - Sections 65(105)(zzd), 66, 67, 65(105)(zzzza) - Indivisible Turnkey Contracts - Commissioning or Installation Service - Artificial Vivisection - Constitutional Limitations - Respondent-assessee engaged in supplying, installing and commissioning ATMs under indivisible turnkey contracts for a composite consideration - Revenue sought to levy service tax on...

Civil Law - Central Excise - Central Excise Act 1944 - Section 2(f) - Central Excise Tariff Act 1985 - Note 6 to Section XVI - Whether kitting and grouping of imported photocopier modules in CKD or SKD condition amounts to manufacture - Assessee imported parts and modules under Tariff Heading 8471 paying customs duty and countervailing duty as complete machines - Assessee performed kitting and gro...

Civil Law - Income Tax - Income Tax Act 1961 - Sections 44B and 195 - Presumptive Taxation - Applicability to Cruise Services - Non-resident entity (Superstar Libra Ltd. - SLL) operated cruise services in India through an agent (Assessee) - Revenue collected from cruise packages and shore excursions - Assessee claimed SLL's income to be assessed under Section 44B at 7.5% of gross receipts for ...

Tax Law - Retrospective Amendment - Karnataka Sales Tax Act 1957 - Section 8 - Fifth Schedule - Entry 51 - Appellants engaged in trading imported sugar - Prior to 2001 sugar was exempted under the Fifth Schedule without origin-based restrictions - Original assessments granted exemption - Karnataka Act No. 5 of 2001 retrospectively inserted the words produced or manufactured in India to restrict ex...

Writ Law - Constitutional Validity - Mines and Minerals Development and Regulation Act 1957 - Section 9 - Inclusion of royalty in sale value - Petitioners challenged Explanations to Rule 38 of 2016 Rules and Rule 45 of 2017 Rules which included Royalty DMF and NMET in computation of Average Sale Price - Argued this created a cascading royalty on royalty effect violating Section 9 ad valorem princi...

Taxation Law - Service Tax - Finance Act 1994 - Sections 65 66 83 - Business Auxiliary Service - The central issue was whether BPCL and HPCL acted as agents providing Business Auxiliary Service to Mahanagar Gas Limited or if they were buyers of Compressed Natural Gas on a principal to principal basis - The Adjudicating Authority confirmed the service tax demand holding it was a Principal to Agent ...

Criminal Law - Appeal against acquittal - Code of Criminal Procedure 1973 - Section 378 - Gujarat Sales Tax Act 1969 - Sections 75 and 80 - Central Sales Tax Act 1956 - Section 9 - Respondents serving as Sales Tax Officers were accused of criminal misconduct by approving a refund claim at four percent without proper verification of C Forms submitted by a trader - Trial Court acquitted the accused ...

Criminal Law - Regular Bail - Bharatiya Nagarik Suraksha Sanhita 2023 - Section 483 - Central Goods and Services Tax Act 2017 - Sections 132 and 69 - Petitioner proprietor of M/s Maa Steel Ludhiana sought bail after being arrested for alleged tax evasion and illegal ITC claim of Rs. 9.66 Crores - Allegations involved creation of fake invoices and E-way bills for iron and steel goods without actual...