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Insurance Law — Fire Insurance Claim — Assessment of Loss — Survey Report — Admissibility and Weightage — Admissibility of Survey Report as Primary Evidence — In insurance claims, a survey report, prepared by an expert after physical inspection, is considered primary and significant evidence — It cannot be disregarded without strong contrary evidence showing arbitrariness or unreasonableness. Consumer Protection Act, 2019 — Section 2(1)(d) — Consumer — A person purchasing a vehicle for business to earn livelihood is a consumer. — Deficiency in service — No deficiency in service if a vehicle model is not available and another available model is given to the buyer as per mutual understanding and agreement, and the buyer fails to make payments for the second vehicle. Regularisation of contractual/ad hoc employees — Notifications dated 16.06.2014 and 18.06.2014, which sought to regularise the services of Group ‘B’, ‘C’, and ‘D’ employees were found to be valid as they aimed to provide benefits to employees left out from a previous regularisation policy and had clear criteria for eligibility such as working on sanctioned posts and possessing necessary qualifications. Environmental Law and Wildlife Protection — Illegal Sand Mining — Supreme Court’s Suo Motu Cognizance — The Supreme Court took suo motu cognizance of rampant illegal sand mining in the National Chambal Gharial Sanctuary, recognizing its severe impact on wildlife habitats, including endangered Gharials. The Court issued notices to concerned states and authorities, highlighting that such destruction of habitats violates environmental protection laws like the Wild Life (Protection) Act, 1972 and the Environment (Protection) Act, 1986. Arbitration and Conciliation Act, 1996 — Clause 25 of Bill of Lading — Interpretation of “can” — A clause stating that disputes “can be settled by arbitration” does not create a mandatory arbitration agreement — It implies a future possibility and requires further agreement between the parties to refer disputes to arbitration, as opposed to a definitive commitment.

HELD one transaction of sale of software and once it is accepted that the software put in the CD is ‘goods’, then there cannot be any separate service element in the transaction. We are saying so because even otherwise the user is put in possession and full control of the software. It amounts to ‘deemed sale’ which would not attract service tax.

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF SERVICE TAX DELHI — Appellant Vs. QUICK HEAL TECHNOLOGIES LIMITED — Respondent ( Before : Abhay S. Oka and J.B. Pardiwala, JJ.…

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.…

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