Tag Archives: test

Protocol for amendment of India-Mauritius DTAA notified: Govt.

The Protocol for amendment of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains between India and Mauritius was signed by both countries on 10th May, … Continue reading

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True test of ‘juvenility’ is age and not mental maturity of the offender: SC

A Large Bench of the Supreme Court of India refused to ‘read down’ the provisions of the Juvenile Justice Act, 2000 (“Act”) to understand that the true test of ‘juvenility’ is not the age but in the level of mental … Continue reading

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Supreme Court formulates guidelines restricted to proceedings under the NDPS Act

Gaining a first-hand account about the state of trials in Narcotics Drugs and Psychotropic Substances Act (“NDPS”) cases pending in all the States where the undertrial has been incarcerated for a period exceeding five, the Supreme Court of India formulated … Continue reading

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McDonalds ‘Soft Serve’ is an ice-cream: SC

Is McDonalds ‘soft serve’ an ice-cream? The Supreme Court of India answered in affirmative. The Court ruled that that ‘soft serve’ (vanila cone or softy) marketed by McDonalds is to be classified under Excise Tariff sub-heading 2105.00 as “ice-cream” and … Continue reading

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Opinion of the medical experts will have to be given precedence over the shaky evidence in juvenile cases: SC

The Supreme Court of India clarified that in a circumstance where the trial court itself could not arrive at a conclusive finding regarding the age of the accused, the opinion of the medical experts based on x-ray and ossification test … Continue reading

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