SC dismisses review petitions on its judgment on Sec 377

 29 January 2014

The bench comprising of Justice H.L. Dattu and Justice S.J. Mukhopadhaya dismissed review petitions against the verdict of the Court in December 2013 which declared gay sex a criminal offence punishable up to life imprisonment.

Posted in Constitutional Law |    0 comments |   1803 hits


SC on scope of arbitration proceedings.

 27 January 2014

The bench comprising of Justice A.K. Patnaik and Justice Fakkir Mohamed Ibrahim Kalifulla set aside the order passed by Bombay High Court restraining World Sport Group from proceeding with arbitration against MSM Satellite over dispute of facilitatio

Posted in Civil Law 1 comments |   2029 hits


Bombay HC restrains Jubilant Agri from infringing Pidlite's trademark

 24 January 2014

The Bombay High Court restrained Jubilant Agri & Consumer Products Limited not to use words like 'Marine' in its products, which infringes on Pidilite Industries Limited brand 'Fevicol Marine'

Posted in Intellectual Property Rights |    0 comments |   1374 hits


Doctrine of res ipsa loquitur upheld while granting compensation to former HC Judge

 24 January 2014

The three member bench presided by judge C.K. Chaturvedi awarded a compensation of Rs.50,000/- to the complainant, Justice Dilip Raosaheb Deshmukh, together as a consolidated damages for deficiencies etc., and award Rs.10,000/- for litigation expens

Posted in Civil Law 3 comments |   1705 hits


SC landmark judgment on mercy plea

 21 January 2014

Important point from the judgment by Bench comprising Chief Justice P. Sathasivam, Justice Ranjan Gogoi and Justice Shiva Kirti Singh: 1. Delay in the decision of mercy plea is relevant ground for commuting death sentence to life imprisonment. 2. D

Posted in Criminal Law 1 comments |   3080 hits


Delhi HC rejects plea of schools on nursery admission guidelines

 21 January 2014

The Delhi High Court dismissed the plea of unaided private schools, seeking a stay on Delhi government's nursery admission guidelines including scrapping of 20% Management Quota. Important highlights from the judgment by bench comprising Chief Jus

Posted in Others |    0 comments |   1192 hits


Delhi HC restraining order from reporting allegations against Justice Swatanter Kumar

 17 January 2014

Important highlights from the judgment by Justice Manmohan Singh: ''It is thus a question of fact which has to be examined on case to case basis as to what constitutes the offending publication which may result in future obstruction of justice a

Posted in Civil Law |    0 comments |   1490 hits


Copyright or Trademark cannot be claimed on Yoga asanas(postures)

 16 January 2014

The Plaintiff, Institute for Inner Studies & Others, filed the suit seeking permanent and mandatory injunction alongwith damages against the defendant, Charlotte Anderson & Others in order to restrain the defendants from carrying out activities of sp

Posted in Intellectual Property Rights |    0 comments |   1541 hits


Court not inclined to award damages in the suit of infringement of copyright and trademark and passing off in certain cases.

 16 January 2014

The Plaintiff, Oriental Cuisines Private Limited, filed the suit alleging passing off and infringement of its trademark and copyright in the mark “THE NOODLE HOUSE” by the defendant, Star Restaurants Private Limited, seeking a decree of permanent

Posted in Intellectual Property Rights |    0 comments |   1569 hits


Rights of an auction-purchaser in the property

 13 January 2014

Rights of an auction-purchaser in the property purchased by him cannot be extinguished. Exceptions: In cases where the said purchase can be assailed on the following grounds: 1. Collusion 2. Fraud

Posted in Property Law |    0 comments |   2164 hits


Account of disallowing warrant cost & warranty cost for computing the book profit u/s 115JBV of IT Act

 06 January 2014

This is a set of two revenue’s appeals for A.Y. 2004-05 and 2005-06 on the quantum assessment and the corresponding cross-objections by the assessee. Revenue has also filed appeal against deletion of penalty u/s 271(1)(c) for A.Y. 2005-06.

Posted in Others |    0 comments |   958 hits


Ascertained liability allowable under the mercantile system of accounting (Principle of Consistency)

 31 December 2013

The assessee is a Company and is engaged in the business of manufacturing of white crystal sugar. It filed its return of income on 25.11.2006 declaring total income of Rs.1,01,251/-. The Ld.AO complete the assessment u/s 143(3) on 31.12.2008 determin

Posted in Others |    0 comments |   1076 hits


Penalty proceedings and assessment proceedings are two distinct and independent proceedings

 14 December 2013

In brief the facts are that in this case return of income was filed by the assessee declaring a loss of Rs. 19,906/-. The assessment was completed by the A.O. u/s 143(3) of the I.T.Act at an income of Rs. 12,42,412/- by making following disallowance

Posted in Taxation 3 comments |   2783 hits


Non-disclosure of amount in the balance of loans and advances (sec 154 for making such addition is not postulated)

 12 December 2013

This appeal has been preferred by the Revenue against the order of Commissioner of Income Tax(A)-III, New Delhi dated 1.11.2012 in Appeal No. 619/11-12/C.I.T.(A)-III for AY 2005-06

Posted in Others |    0 comments |   1525 hits


Nonproduction of receipts of expenditure incurred on maintaining the corporate entity

 09 December 2013

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09

Posted in Others |    0 comments |   1143 hits


Quashing order passed by the CIT(A) "without providing the opportunity of being heard" to assessee

 05 December 2013

A brief analysis of the study depicts that though the assessee was proceeded ex-parte, the learned CIT(A) has not decided the matter on merits.

Posted in Others |    0 comments |   1552 hits


Disallowing the deduction claimed as amount paid towards gratuity fund for which approval from the concerned CIT is pending

 27 November 2013

The assessee is in appeal against the order dated 16.09.2009 passed by the ld. CIT(A) in the matter of an assessment made by the AO u/s. 143(3) of the Income Tax Act, 1961, (“the Act”) for the A.Y. 2004-05.

Posted in Others |    0 comments |   1799 hits


Expenses incurred by the assessee to maintain its corporate entity are allowable

 22 November 2013

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09.

Posted in Others |    0 comments |   1615 hits


Disallowance of Expenditure & Business Expenditure

 21 November 2013

This is assessee’s appeal against CIT(A)’s order dated 2-07- 2012 relating to A.Y. 2008-09. Various grounds are raised, which in effect raise following issues: (i) disallowance of expenditure; and (ii) disallowance of business expenditure.

Posted in Others |    0 comments |   1185 hits


Application for maintenance (U/S 24-HMA) has to be decided first before an order for filing WS is passed against the applicant

 24 October 2013

It is very unfortunate litigation between the husband/petitioner and wife/respondent who are Advocates of the Supreme Court and of this Court. They got married on 25th January, 1996. However, in the year 2004, the husband, who is the petitioner herei

Posted in Others 2 comments |   5526 hits










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