Judgements and Orders, Supreme Court and High courts of India

In the case on hand, there was no insurance coverage on the date of the accident and so, the respondent No. 1 insurance company is not liable. The Tribunal has correctly found and directed respondent No. 2, owner of the lorry to pay the compensation

The claim must be allowed to be resisted, on the ground of fraud now alleged by the Insurance Company. If we fail to afford to the Insurance Company an opportunity to substantiate their contentions it might certainly lead to serious miscarriage of ju

When the addition is on estimated basis, penalty u/s. 271(1)(c) of the Act cannot be levied on such ad hoc estimated income. The disallowance of purchases on ad-hoc basis does not tantamount to furnishing inaccurate particulars of income under the pr

THE ITAT held that additions cannot be made only on the basis of declaration made under section 132(4) of the Income Tax Act, 1961 without any corroborating evidence to prove the addition.

NCLT MUMBAI BENCH held that new claims cannot be admitted once Resolution Plan approved by Committee of Creditors and is pending before Adjudicating Authority for approval.

If Life Insurance Policy dated back , the next premium will fall due on such date to which the policy dated back. The date on which risk under the policy commenced is different from the date of policy.

The death caused by extreme cold wave is accidental one and the insurance companies cannot deny claim to the family of the deceased on the ground that the demise was natural. "Cold wave is an untoward event which is not expected ordesigned, and an or

The Hon'ble Kerela High Court in the case of Prodair Air products India Pvt. Ltd. v. State of Kerala [W.A. No. 374 of 2021 dated April 3, 2023] held that payment of fixed cost under a contract would not mean that the contract is of transfer of proper

The Hon'ble Rajasthan High Court in M/s R.K. Jewelers v. Union of India [D.B. CWP No. 4236 of 2023 dated April 26, 2023] has held that, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked and the asse

The Gujarat Authority for Advance Ruling (AAR) has observed that 12% GST is applicable on salted and flavouring potato chips, chivda, sev, and hing bhujiya.