Compensation—Normally, when larger extents are involved in an acquisition, it will be more prudent to rely on sale deeds of larger extents and not to base the assessment of the compensation on values fetched at sales of small extents. Compensation—Agricultural Lands used for cultivation—Valuation of such lands on the basis of price per square meter does not appear to be justified.

  2007(3) LAW HERALD (SC) 2563  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P.K. Balasubramaniyan The Hon’ble Mr. Justice D.K. Jain Civil Appeal No. 5355 of…

Bail–Anticipatory–The apprehension that the respondent is in a position to influence, induce or coerce witnesses to desist from furnishing relevant information to the investigating agency cannot be considered to be imaginary and the court ought to have considered that aspect seriously before granting anticipatory bail.

  2007(3) LAW HERALD (SC) 2543   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice P.K. Balasubramaniyan Criminal Appeal No. 1065…

Income Tax Act, 1961 – Section 28(iiid), 28(iiie), 80HHC, 80HHC(3) -Computation of the deduction – The principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according to the strict language of the taxing statute

  (2013) 262 CTR 275 : (2014) 360 ITR 93 : (2013) 217 TAXMAN 397 SUPREME COURT OF INDIA NISSAN EXPORT — Appellant Vs. COMMISSIONER OF INCOME TAX — Respondent…