Denial of input tax credit to purchasing dealers justified
The case involves the denial of Input Tax Credit (ITC) to purchasing dealers who were unable to prove the genuineness of their transactions. The Assessing Officer and the first Appellate…
Accused must get opportunity to explain
The accused must get an opportunity to explain the circumstances of the offence.The court thus gets an alternative perspective to understand the chain of events leading to the offence. The…
Critical Ingredients of the offence of kidnapping necessary for conviction
Section 364-A of the Indian Penal Code defines the offence of kidnapping for ransom. The offence comprises three stages or components, which are: (i) the person concerned kidnaps or abducts…
Convicted of murder on the basis of circumstantial evidence
This is a summary of a judgment in Criminal Appeal No. 2269 of 2010 in the Supreme Court of India. The appellant was charged with the murder of his wife…
Urgent necessity of insulating Election Commission from executive interference.
Election Commission is an important constitutional body.It needs to be insulated against executive interference for it to functional independently. The court emphasized the importance of institutional integrity over personal integrity…