input tax credit
Case BriefsSupreme Court

The Explanation (iii) to Section 13, forbids the Assessing Authority as well as the assessee from raising any dispute regarding the allowability of the ITC in cases where exempted goods are being produced as a by-product or waste product during the process of manufacture

acquittal of 6 convicts
Case BriefsSupreme Court

Supreme Court said that a Court of Appeal should be circumspect in overturning its judgment of acquittal, is not a principle that requires reiteration. It has been held time and again that an acquittal will only be overturned in the presence of very compelling reasons.

scope of review
Case BriefsSupreme Court

Supreme Court reiterated that a co-ordinate Bench cannot comment upon the judgment rendered by another co-ordinate Bench of equal strength and that subsequent decision or a judgment of a co-ordinate Bench or larger Bench by itself cannot be regarded as a ground for review.