The theory of lifting the corporate veil has been accepted in certain circumstances which have already been referred by this Court in a series of decisions. However, so far as this case is concerned, as per the finding of fact recorded by the appella..
Adoption of two different values for the same goods for the purpose of charging duty of customs under Section 12 of the Act and Section 3 of the Customs Tariff Act, 1975 is not only unprecedented but also patently illegal..
It was agreed to by the petitioner only on the representation made by the alleged contemnors that they would furnish a bank guarantee provided an order is passed in that behalf by the learned Arbitrator - The fact that the learne..
The power exercised by the Chief Justice of the High Court or the Chief Justice of India under Section 11(6) of the Act is not an administrative power. It is a judicial power. ..
There is no proposition that the courts could be slow to interfere with the arbitrator’s Award, even if the conclusions are perverse, and even when the very basis of the Arbitrator’s award is wrong..
there was no question of applying the principle of sub silentio when the terms and conditions were well known and clearly understood between the parties. More so, the modvat credit is available in order to avoid double taxation on the papers..
Once it is found that all the procedural requirements have been complied with, the Courts would not ordinarily interfere with the quantum of punishment imposed upon a delinquent employee. The Superior Courts only in some cases may invoke the d..
The assessee-company had borrowed foreign currency loan from IDBI which in turn was refinanced by the foreign company. It paid commitment charges and finance charges to the said foreign company. The questions that arose for consideration were as to (..
The Appellate Court, however, while suspending the sentence, was entitled to put the appellant on terms. However, no such term could be put as a condition precedent for entertaining the appeal which is a constitutional and statutory right..
it is clear that for the purpose of deciding whether facts averred by the petitionerappellant, would or would not constitute a part of cause of action, one has to consider whether such fact constitutes a material, essential, or integral part of the ..
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Under Juvenile Justice Act order refusing bail to juvenile by Board and S.J. is not proper...
The doctrine of legitimate expectation based on established practice (as contrasted from legitimate expectation based on a promise), can be invoked only by someone who has dealings or transactions or negotiations with an authority, on which such esta..
If the plaintiff fails to prove the existence of the fiduciary relationship or the position of active confidence held by the defendant- appellant, the burden would lie on him as he had alleged fraud. The trial Court and the High Court, therefore- can..
Wild Life Protection Act, 1972 Reducing the area of Sanctuary through notifications of the State legislature ..
"........as per Ballistic expert's opinion, cartridge E. C. 1 was not fired from the single barrel 12 bore No. 1319 said to have been used by the accused. In our opinion, therefore, the appellant accused is entitled to benefit of doubt. " ..