Section 437 (1) of the Code of Criminal Procedure, 1973 (CrPC) and its successor, Section 480 (1) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS)—both of which contain a deceptively simple ...
Patna High Court held that ITAT was not justified in reversing the order of CIT(A) without demonstrating any perversity, misreading of evidence, or application of an incorrect legal standard by the ...
Kerala High Court held that the omission of sub-clause (j) to Section 66D of the Finance Act and, resultantly, imposition of service tax on ‘access to amusement facilities’ is unconstitutional.
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