Offence under S. 276-CC Compoundable
Case BriefsSupreme Court

The assessee’s case was that whether he had filed a belated return of income, after the expiry of the due date or not, was immaterial and the point in time when the offence under Section 276CC is committed is the date immediately following the due date for furnishing the return of income as prescribed under Section 139(1) of the Act.

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CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“The importer has an obligation to self-assess duty but has no obligation under law to anticipate what view regarding classification of goods may be taken by the proper officer or may be taken by DRI or some other investigating agency at any time in future and file Bills of Entry conforming to such anticipated views of the proper officer or DRI or some other investigating agency.”

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Orissa High Court
Case BriefsHigh Courts

“If the allegations made in the complaint are simple, where the Court can straight away proceed to conduct the trial, the Magistrate is expected to record evidence and proceed further in the matter, instead of passing the buck to the police under Section 156(3) of the CrPC.”

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Orissa High Court
Case BriefsHigh Courts

“The plea for rectification of an unevaluated answer does not involve a challenge to the examiner’s discretion or marking scheme but seeks judicial intervention to correct an apparent omission. Such omissions undermine the credibility of the examination process and can adversely affect the outcome for candidates.”

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Credibility of Extra-judicial confession
Case BriefsSupreme Court

“The circumstances taken cumulatively must be so complete that there is no escape from the conclusion that, within all human probability, the crime was committed by the accused and none else. While there is no doubt that conviction can be based solely on circumstantial evidence, great care must be taken in evaluating circumstantial evidence.”

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Scribe for disabled candidates
Case BriefsSupreme Court

“All the benefits given to PwBD candidates must also be extended to PwD candidates, and there can be no discrimination between the candidates in granting facilities such as scribes, compensatory time, etc., except for reservation, in writing the examinations.”

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Orissa High Court
Case BriefsHigh Courts

“The inalienable rights of the infant child supersede all the attending adverse circumstances alleged against the biological parents of the baby. Notwithstanding the pendency of the criminal proceeding, the petitioners were entitled to claim custody of the infant being biological parents under the ‘tender years doctrine’.”

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Laws for domestic workers' rights
Case BriefsSupreme Court

“No effective legislative or executive action in furtherance of enacting a statute, which could prove to be a boon to millions of vulnerable domestic workers across the country, has been undertaken as of now. Over and above the absence of any legislation protecting their interests, domestic labourers also find themselves excluded from existing labour laws.”

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