6. .- Facts which, though not in issue, are so connected with a fact in issue as to form part of the same transaction, are relevant, whether they occurred at the same time and place or at different times and places. Illustrations (a) A is accused of the murder of B by beating him. Whatever was said or done by A or B or the by-standers at the beating, or so shortly before or after it as to form part of the transaction, is a relevant fact. (b) A is accused of waging war against the ^1[Gov... ... ...

CHAPTER II. - OF THE RELEVANCY OF FACTS 5. . -Evidence may be given in any suit or proceeding of the existence of non-existence of every fact in issue and of such other facts as are hereinafter declared to be relevant, and of no others. Explanation.- This section shall not enable any person to give evidence of a fact which he is disentitled to prove by any provision of the law for the time being in force relating to Civil Procedure^[1]. Illustrations (a) A is tried for the murder of ... ... ...

4. "". - Whenever it is provided by this Act that the Court may presume a fact, it may either regard such fact as proved, unless and until it is disproved, or may call for proof of it. "Shall presume". - Whenever it is directed by this Act that the Court shall presume a fact, it shall regard such fact as proved, unless and until it is disproved. "Conclusive proof". - When one fact is declared by this Act to be conclusive proof of another, the Court shall, on proof of the one fact, regard t... ... ...

3. .- In this Act the following words and expressions are used in the following senses, unless a contrary intention appears from the context: -- "Court". - "Court" includes all Judges^[1] and Magistrates^[2], and all persons, except arbitrators, legally authorised to take evidence. "Fact". - "Fact" means and includes-(1) anything, state of things, or relation of things, capable of being perceived by the senses; (2) any mental condition of which any person is conscious. Illustrations ... ... ...

Writ Appeal No. 48772, 48786, 49009, 49041, 49303, 49333, 49424, 49436, 49468, 49510, 49558, 49565, 49751, 49774, 49932, 50076, 50466, 50504, 50545, 50546, 50819, 50857, 50871, 50897, 50904, 51004, 51006, 51011, 51058, 51119, 51133, 51214, 51216, 51219, 51221, 51225, 51227, 51229, 51234, 51249, 51263, 51268, 51270, 51274, 51282, 51286, 51307, 51311, 51335, 51347, 51350, 51371, 51375, 51391, 51455, 51463, 51482, 44506 to 44508, 46619 to 46621, 51394 to 51397, 51487 and 51555 of 2004 and 47, 103, ... ... ...

SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER For the Appellant : Shri Sarthak Jain, Adv. For the Respondent : Shri Anuj Garg, Sr.DR ORDER PER PRADIP KUMAR KEDIA, A.M.:  The captioned appeal has been filed by the Revenue against the order of the Commissioner of Income Tax (Appeals)-XXIII, New Delhi ('CIT(A)' in short) dated 06.10.2022 arising from the order dated 23.02.2022 passed by the Assessing Officer (AO) under Section 201/201(1A) of the... ... ...

Section 2 of the Indian Evidence Act, 1872, positioned in the preliminary portion under the subject of repeal of enactments, was repealed by section 2 and the Schedule to the Repealing Act, 1938. It is therefore identified as a repealed statutory provision, and its stated subject of repeal of enactments no longer operates as a provision within the legislative framework of that Act.

Md. Nizamuddin, J.   Mr. Sourajit Dasgupta, Mr. Sidhertha Sharma, Mr. Rishav Dutta, Mr. Adv. Aman. ... For the Petitioners. Mr. Kaushik Dey, Mr. Tapan Bhanja. .......for the CGST. Mr. Aryak Dutta, Mr. S. Bhattacharjee. ........for the UOI. ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the appellable impugned order dated 21st November, 2023 passed by the CGST authority concerned which is an appellable order unde... ... ...

Section 1 names the Indian Evidence Act, 1872, extends it throughout India, and provides that it applies to judicial proceedings before courts, including courts-martial, except those convened under specified military disciplinary enactments. Its application excludes affidavits presented to a court or officer and proceedings before an arbitrator. Territorial application was extended to specified Union territories, and the former exclusion relating to Jammu and Kashmir was omitted.

Social Welfare Surcharge on imported goods remains separately leviable where Basic Customs Duty and Additional Duties of Customs are discharged through duty credit scrips. Neither the Foreign Trade Policy nor the relevant exemption arrangements contemplate debit of the surcharge through such scrips. As a scrip is a mode of duty payment rather than an exemption from duty, the surcharge is payable in cash by the importer. Earlier surcharge debits made through duty credit scrips are accepted as revenue duly collected, without insistence on cash recovery.

Timely filing became a condition for deductions under Part C of Chapter VI-A from assessment year 2018-19. Before 1 April 2021, return processing did not permit adjustment of a Section 80P deduction merely because the return was filed after the prescribed due date; delayed filing also fell outside the incorrect-claim adjustment. Delay condonation was available for the relevant returns claiming Section 80P deduction. Consequently, deduction claims in delayed returns for the relevant assessment years remained allowable at the processing stage.

Intended third-party beneficiaries may enforce a commission expressly reserved for them where a supply contract creates a trust or dedicated fund in their favour, despite no direct privity with the purchaser. An original Indian agent identified in the supply contract remained entitled to the full commission after performing agency functions; unilateral derecognition and replacement did not displace that entitlement where termination was unproved and the later nominee performed no agency function. A later-nominated agent asserting a competing claim may be joined to ensure that entitlement to the same fund binds all claimants and prevents further litigation.

Employee appointment requires declarations of fidelity, secrecy, domicile, and acceptance of the Employees' Service Regulations. Employees undertake to perform duties faithfully and must not disclose Authority-related information or information concerning persons dealing with the Authority to unauthorised persons. They must prevent unauthorised access to relevant Authority books and documents. Employees must declare their domicile and, where it differs from their place of birth, state the reasons. They must also agree to be bound by the service regulations as in force from time to time.

Appointment and disciplinary functions are allocated for Executive Directors, Officers and Multi-Tasking Staff. The Authority appoints Executive Directors, the Chairperson appoints Officers, and the Executive Director appoints Multi-Tasking Staff. Disciplinary authority differs by penalty: minor and major penalties are assigned respectively to the Chairperson and Authority for Executive Directors, the Executive Director and Chairperson for Officers, and the Division Chief and Executive Director for Multi-Tasking Staff.

Recruitment to Executive Director and Grades A to F operates through promotion, deputation, contract appointment and, ordinarily for Grade A, direct recruitment. Grade-specific age limits, qualifications, experience and stream-wise eligibility apply to general, legal, research, information technology, engineering and official language posts. Selection committees include internal and external members, while deputation terms are settled with the lending organisation. Age, qualification and experience requirements may be relaxed on recorded reasons. Reservation and concessions follow Central Government directions, and eligible initial appointees must meet medical fitness and antecedent-verification requirements.

Any interpretative doubt concerning the International Financial Services Centres Authority (Employees' Service) Regulations, 2026, must be referred to the Chairperson or to another authority specified by the Chairperson. The Chairperson's decision on the referred matter is final, giving conclusive effect to the resolution of interpretative uncertainty under the regulations.

Regulation 116 repeals the 2020 employee service framework from commencement and modifies the service conditions of existing whole-time employees under the 2026 framework. Actions taken under the repealed framework are treated as having been taken under corresponding provisions of the 2026 framework. Accrued appeal rights available before commencement remain protected.

Employee declaration requirements require every whole-time employee of the Authority to subscribe to declarations in Forms A to C contained in the Appendix. The obligation operates as the default requirement for the Authority's whole-time employees unless otherwise specified. Subscription must be made through the prescribed Appendix forms in each case, subject to an express variation of that requirement where the applicable requirements so provide.

Employees must subscribe to insurance schemes or funds instituted for employees and their families and comply with their governing rules. Mandatory subscription does not reduce otherwise admissible superannuation benefits. An employee need not subscribe where an exemption applies under the rules governing the relevant insurance scheme or fund.

Whole-time employees joining the Authority must, unless the regulations otherwise specify, become members of the IFSCA New Pension Scheme from their date of joining. Membership is automatic upon entry into service and subjects each such employee to the Scheme's provisions.