Month: July 2022

HELD Anardana’ is a dried product of local ‘daru’ or wild pomegranate – well-settled principle that words in a taxing statute must be construed in consonance with their commonly accepted meaning in the trade and their popular meaning – Policy which specifically states – ‘import of pomegranate seeds will be free’

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AMRITSAR (PUNJAB) — Appellant Vs. M/S D.L. STEELS ETC. — Respondent ( Before : Sanjiv Khanna and Bela…

SEBI – Appellate Tribunal is an appellate forum and not the authority empowered to initiate penalty proceedings under Section 15-H or suo moto issue directions under Section 11, 11B or 11(4)(d) of the Act. It can uphold or set aside the direction issued, or modify and substitute the direction issued under Regulation 44 of the Takeover Regulations 1997 read with Sections 11, 11B and 11(4)(d) of the Act.

SUPREME COURT OF INDIA DIVISON BENCH SECURITIES AND EXCHANGE BOARD OF INDIA — Appellant Vs. SUNIL KRISHNA KHAITAN AND OTHERS — Respondent ( Before : Sanjiv Khanna and Bela M.…

Hindu Succession Act, 1956 – Section 14(1) – There cannot be a fetter in a owner of a property to give a limited estate if he so chooses to do including to his wife but of course if the limited estate is to the wife for her maintenance that would mature in an absolute estate under Section 14(1) of the said Act.

SUPREME COURT OF INDIA DIVISION BENCH JOGI RAM — Appellant Vs. SURESH KUMAR AND OTHERS — Respondent ( Before : Sanjay Kishan Kaul and M.M. Sundresh, JJ. ) Civil Appeal…

(IPC) – S 302/34 – Murder – Common intention- HELD the evidence available on record was not looked into as the witnesses had already been exposed to the accused in the police station – After all, the test identification parade is only a part of an investigation, and therefore, nothing more can be attached to it – Acquittal

SUPREME COURT OF INDIA DIVISON BENCH SHISHPAL @ SHISHU — Appellant Vs. THE STATE (NCT OF DELHI) — Respondent ( Before : Abhay S. Oka and M.M. Sundresh, JJ. )…

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