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Lawyersclubindia Judiciary

Arushi-hemraj murder case ( sec 190 (1)(b) Cr.P.C) - Cognizance on the basis of circumstantial evidences

 17 January 2012

The case arises out of murder of a young girl namely, ‘Aarushi’ in her own residence and also the murder of one Hemraj, a domestic help. The prime suspect in the murder was Mr and Mrs talwar ( Parents of the deceased girl arushi ), Initially, the inv..

Posted in Criminal Law |   2371 hits

Notification issued in exercise the power under sec 24 can not override the right given under human right

 16 January 2012

These appeals have been filed by the Chief Information Commissioner, Manipur and one Mr. Wahangbam Joy kumar impugning the judgment dated 29th July 2010 passed by the High Court in Writ Appeal Nos. 11 and 12 of 2008 in connection with two Writ Petiti..

Posted in Civil Law 1 comments |   1297 hits

An HUF can not enter into partnership but the manager or Kurta acting on behalf of HUF can enter into a valid partnership

 16 January 2012

The respondent filed the suit for recovery of `5,89,434/- towards agent commission against the appellants claiming himself to be an agency of defendant No.3 (in the suit) an Italian Company, in India. Appellants floated a global tender for purchase o..

Posted in Corporate Law |   1942 hits

Written off of sundry parties may not cause initiation of penalty under sec 271(1)(c) of IT Act

 16 January 2012

Facts in brief as emerged from the corresponding assessment order passed u/s.143(3) of the I.T. Act, 1961 dated 31/01/2006 and the penalty order passed u/s.271(1)(c) of the I.T.Act, 1961 dated 31/03/2008 were that the addition in respect of write off..

Posted in Taxation |   1067 hits

Rule 8D is not applicable on the Assessment year before Rule 8D come in to force

 13 January 2012

After hearing the rival submissions and on careful perusal of materials available on record keeping in view of the fact that since the assessment year involved in this appeal is relating to A.Yr. 2004-05 as per the decision of the Hon’ble Bombay High..

Posted in Taxation |   1046 hits

Declaration made under sec 6 of LA Act is to be set aside if appearing is not given under sec 5A to the appellant which is substantive right of appellant.

 13 January 2012

The appellant, which is a private limited company was entrusted by seventeen joint owners of the premises known as “Industry House” at No.10, Camac Street, Calcutta – 700 017 (for short, ”the said premises”), to look after the day -to- day management..

Posted in Civil Law |   1227 hits

In preparation of Tenancy Agreement all factors should be taken in to consideration which can increased the cost

 13 January 2012

Whether the Haryana Housing Board (for short, `the Board’) could ignore the time limit of 7 years specified in clause 2(w) of the Hire Purchase Tenancy Agreement executed by the appellants as per the requirement of Regulation 11(4) of the Housing Boa..

Posted in Civil Law |   1038 hits

Transfer Petition filed under sec 9of Hindu marriage Act is to be allowed and transfer the same along with all the records

 13 January 2012

On 6th December, 2008, the Respondent No.1, husband, filed an application under Section 9 of the Hindu Marriage Act, 1955 (Case No.609 of 2008) against the Petitioner, for restitution of conjugal rights. Unable to bear the shock of the incidents, whi..

Posted in Criminal Law |   4104 hits

Until and unless there was actual expenditure for earning the exempted income there could not be any disallowance under sec 14A

 11 January 2012

The short issue involved in these appeals is: whether common expenses incurred by an assessee can be allocated towards taxable and non-taxable income under the provisions of Section 14A of the Income Tax Act, 1961 (hereinafter referred to as the „I.T..

Posted in Taxation |   1106 hits

The State has been granted power to curb the right of personal liberty of an individuals under Criminal law and also under law of preventive detention

 11 January 2012

Under the Detention Order No.Cril/NSA/No.10 of 2011, Imphal, the 31st January, 2011, issued by the District Magistrate, Imphal West District, Manipur, the Appellant’s husband, Yumman Somendro @ Somo @ Tiken, was detained under the provisions of the N..

Posted in Criminal Law |   1295 hits

When Rule 8D is not applicable the provision of sec 14A is to be followed and AO is duty bound to determine the expenses related to particular income

 11 January 2012

Briefly stated facts of the case are that the assessee company is engaged in the business of Trading in Electric Motors, Fans, Laboratory equipments and generation of Wind Power filed return declaring total income at Rs.11,60,151/-. During the course..

Posted in Taxation |   1332 hits

If condition of revocation of permission granted for use of trade mark is fulfilled than step can be taken to revoked the permission

 11 January 2012

I do not find any force in this contention of learned senior counsel that the plaintiff had acquiesced in the defendants use of trademarks/ trade name for a period of more than twenty one years after the plaintiff acquired the ownership of trademarks..

Posted in Civil Law |   1042 hits

In the absence of appearance on the date of hearing and absence of application for adjournment may cause the appeal dismissed

 10 January 2012

When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any application for adjournment filed. From the acknowledgement-cum-notice, it is transpired that the assessee’s representative has noted the date of hearing..

Posted in Taxation |   1007 hits

When two suits are related or similar that should be disposed by the single judgment

 10 January 2012

These appeals filed against judgment dated 22.2.1999 of the learned Single Judge of the Karnataka High Court represent culmination of the dispute among the heirs of Shri D. Yellappa, who died intestate on 27.03.1978, in relation to his properties...

Posted in Civil Law |   1033 hits

Invocation of sec 17(1) and (4) is to be treated only when the party failed to produced any material to justify elimination of inquiry under sec 5A

 10 January 2012

The questions which arise for consideration in this appeal are whether the Government of NCT of Delhi could have invoked Section 17(1) and (4) of the Land Acquisition Act, 1894 (for short, ‘the Act’) and dispensed with the rule of hearing embodied in..

Posted in Civil Law |   912 hits

If hardship of the land lord is more than the tenant than eviction is permissible

 10 January 2012

According to the appellants when the house in question was purchased by them the respondent was occupying two shops facing the road and two rooms situate at the rear of the said shops as a tenant of the previous landlord at the rent of Rs.35/- per mo..

Posted in Civil Law 2 comments |   1437 hits

As per order 27 Rule 5A where a suit instituted against public officer than govt should joined as a party to the suit

 09 January 2012

The appellant herein is the Coal Mines Provident Fund Commissioner through the Board of Trustees, constituted under Section 3 of the Coal Mines Provident Fund and Miscellaneous Provisions Act, CMPF Organisation, Dhanbad. The Respondent was appointed ..

Posted in Civil Law 1 comments |   3381 hits

When a person released on bail from competent criminal court than caution should be taken for scrutinizing validity of the order of preventive detention on the same basis

 09 January 2012

The legality of the detention order dated January 10, 2011 was challenged by the present appellant, who is son of the detenu, in the Bombay High Court at Aurangabad Bench, Aurangabad. The Division Bench of that Court dismissed the Criminal Writ Petit..

Posted in Criminal Law |   1728 hits

Influence on Assignment deed for trade mark on date subsequent to the date of registration of case relating that trade mark will be decided by Tribunal

 09 January 2012

According to the provisions of the Trade Marks Act, for getting registration of a trade mark, an application is required to be filed in accordance with the provisions incorporated in the said Act. Such an application is required to be advertised and ..

Posted in Taxation |   1222 hits

Sec 269SS and Sec 269T of the Act which attract penalty under sec 271 is not violated by share application money and repayment thereof

 09 January 2012

Assessing Officer levied penalty under section 271D for the assessment year 2004-05 in respect of M/s. J.A. Land & Housing Dev. India Limited and also in assessment years 2005-06 & 2006-07, as well as under section 271E of the Income Tax Act for the..

Posted in Taxation |   1866 hits







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