Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971

The Indian and Eastern Newspaper Society, a registered society that owned a building with a hall and rooms let out for rent, had its income from these facilities assessed as business income for the years 1960‑61 to 1963‑64. During a departmental audit, the Income Tax Department’s internal audit unit opined that such re…

The petition sought directions on whether user agencies diverting forest land for non‑forest purposes must compensate by paying the Net Present Value (NPV) of the lost forest benefits and what guidelines should govern NPV calculation. The Court examined the statutory framework of the Forest (Conservation) Act, 1980, th…

The appeals challenge the Special Judge’s order on charge (24‑12‑2021) and charge‑framing order (03‑03‑2022) against Karnataka Emta Coal Mines Ltd (KECML) and its former MD for alleged conspiracy to illegally sell coal washery rejects. The Court examined whether the CBI’s investigation was predicated solely on the 2013…