LEGAL ISSUE: Whether the appellants were part of an unlawful assembly and shared a common object to commit the offense. CASE TYPE: Criminal Law Case Name: Debashis Daw & Ors. vs. State of West Bengal Judgment Date: 5th August 2010 Date of the Judgment: 5th August 2010 Citation: Not Available Judges: B. Sudershan Reddy, J; […]
Introduction Date of the Judgment: October 01, 2008 The Supreme Court of India stepped in to address a unique problem: what happens when the Intellectual Property Appellate Board (IPAB), which is supposed to handle complex patent disputes, doesn’t have a Technical Member? This issue arose in a case involving Natco Pharma Limited and the Union
Date of the Judgment: 25 September 2008 Judges: S.H. Kapadia, B. Sudershan Reddy The Supreme Court addressed the question of whether clubs are liable to pay sales tax on the supply of food and drinks to their members. The core issue revolves around whether such supplies constitute a ‘sale’ under the Tamil Nadu General Sales
Introduction Date of the Judgment: September 23, 2008 The Supreme Court of India addressed a key question regarding the Income-tax Act: Can a provision for doubtful debts be added back to a company’s net profit when calculating its tax liability under Section 115JA? This case, Commissioner of Income Tax-IV, Delhi vs. M/s HCL Comnet Systems
Date of the Judgment: 17 September 2008 Judges: S.H. Kapadia and B. Sudershan Reddy, JJ. Can the government impose excise duty without properly examining the manufacturing process? The Supreme Court addressed this critical question in a case involving M/s. Shanmugananda Soapnut Works, a manufacturer of Shikakai powder. The court dismissed the appeal by the Commissioner
LEGAL ISSUE: Determining the nature of payments made by auction purchasers to State Governments as license fees for selling liquor. CASE TYPE: Excise Law Case Name: State of M.P. & Ors. vs. Lalit Jaggi Judgment Date: September 17, 2008 Introduction Date of the Judgment: September 17, 2008 Citation: CIVIL APPEAL NO. 5751 OF 2008 Judges:
Date of the Judgment: September 16, 2008 Citation: Commissioner of Income Tax, Madras v. Ponni Sugars & Chemicals Ltd., Civil Appeal No. 5694 of 2008 (arising out of S.L.P. (C) No. 7926/04) Judges: S.H. Kapadia, J., B. Sudershan Reddy, J. Are incentive subsidies received by businesses capital receipts or revenue receipts for income tax purposes?
Date of the Judgment: September 16, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When does a sale occasion the import of goods, thus falling under the purview of Section 5(2) of the Central Sales Tax Act, 1956? This question was at the heart of a dispute between the Commissioner of Sales Tax
Introduction Date of the Judgment: September 10, 2008 Judges: Justice S.H. Kapadia and Justice B. Sudershan Reddy When is an imported article considered similar enough to a domestic product to warrant anti-dumping duties? The Supreme Court of India addressed this question in a case involving the interpretation of “like article” under the Customs Tariff Act.
Date of the Judgment: September 03, 2008 Judges: S.H. Kapadia, B. Sudershan Reddy When a government department delays a refund, is it obligated to pay interest on the delayed amount? The Supreme Court of India addressed this question in a case involving Sterlite Industries and the Union of India. The core issue revolved around whether
Date of the Judgment: September 03, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When a company is entitled to a refund of excise duty, is it also entitled to interest on that refund? The Supreme Court of India addressed this question in a case involving Sterlite Industries. The court set aside a
Introduction Date of the Judgment: September 03, 2008 Citation: Civil Appeal No. 5475 of 2008 (Arising out of SLP(C) No. 7323 of 2007) Judges: Justice S.H. Kapadia and Justice B. Sudershan Reddy How should deductions be calculated for export businesses under Section 80HHC of the Income Tax Act when a company has both export and
