The assessee is a trustee in three different trusts. CIT(A) held that the trusts were not valid trusts since they did not come into existence in accordance with Section 6 of Indian Trusts Act” and its income should be taxed in hands of all the truste..
The bench comprising of Justice K.S Radhakrishnan and Justice Vikramajit Singh in a Writ Petition filed by Indian Bank Association and others, issued directions to be followed by all the Criminal Courts in the country dealing with cases under Section..
The petitioner - Linde had formed a consortium with Samsung through MOU for jointly submitting a bid to secure a tender floated by OPAL to execute a project on turnkey basis. The proposal was accepted by OPAL. The consortium entered into an agreement..
The bench comprising of Justice Gyan Sudha Misra and Justice V. Gopala Gowda emphasized that the recording of evidence of the rape victim and other witnesses multiple times is the primary reason for delay of the trial. The bench issued the following..
Two writ petitions were filed under Art. 226 of the Constitution of India, challenging the jurisdiction of the first respondent to (i) reopen the assessment by issue of a notice under section 148 of the Income Tax Act, 1961 (“the Act”) and (ii) to tr..
Assessee is a company engaged in the business of manufacturing of internal combustion engines had filed the return of income for the Assessment Year 1997-98 on 30.11.1997 declaring the total income of Rs.41,93,64,490/.The Assessing Officerassessed th..
The bench comprising of Chief Justice P. Sathasivam, Justice Ranjan Gogoi and Justice N.V. Ramana in a Writ Petition filed under Article 32 of the Constitution has appointed a three-member committee to monitor the Central and State Governments on i..
The bench comprising of Justice K.S. Radhakrishnan and Justice A.K. Sikri in a Public Interest Litigation (PIL) filed by National Legal Services Authority (NALSA) seeking the recognition of transgenders as a third gender held that transgenders are to..
The bench comprising of Chief Justice of India, P. Sathasivam, Justice Ranjan Gogoi and Justice N.V. Ramana held that the reference of a case to a larger Bench necessarily has to be for a reconsideration of the principle of law on which the case has ..
The bench comprising of Justice R.M. Lodha and Justice Shiva Kirti Singh held that the post-dated cheques issued by the appellants(purchasers) as an advance payment in respect of purchase orders cannot be considered in discharge of legally enforceabl..
The appellants who were tenants of different premises in Mumbai had mortgaged the premises to different banks as securities against loans. The appellants defaulted in repayment loans. The respondents issued notices of 60 days period under SARFAESI A..
The bench comprising of Justice R.M. Lodha and Justice Shiva Kirti Singh issued the following guidelines to the appellate courts in dealing with appeals against acquittal: (i) There is presumption of innocence in favour of an accused person and su..
Justice K. Vinod Chandran has held that that the graduate degree obtained through the distance education mode, can not be considered as an eligible qualification for admission to three year LL.B course...
The bench comprising of Justice P. Sathasivam. Justice Ranjan Gogoi and Justice N.V. Ramana held that for the purpose of determing pension, ten years practice as an Advocate should be added as a qualifying service for Judges elevated from the Bar. T..
The bench comprising of Chief Justice of India, P. Sathasivam, Justice Ranjan Gogoi and Justice N.V. Ramana, in a writ petition filed by Safai Karamchari Andolan, directed that the families of all persons who have died in sewerage work since 1993 to..
The bench comprising of Justice A.K. Patnaik and Justice F.M.I Kalifulla passed an interim order appointing Mr. Sunil Gavaskar as an interim President of the BCCI and stated that no player or team is prohibited from participating in IPL 2014. ..
The bench comprising of Justice Pradeep Nandrajog and Justice Jayant Nath on a writ petition filed in public interest found political parties BJP and Congress to be guilty of violating Foriegn Contribution (Regualtion) Act, 1976 by accepting foreign ..
The bench comprising of Chief Justice of India, P. Sathasivam, Justice Sharad Arvind Bobde and Justice N.V. Ramana directed the West Bengal government to pay Rs. 5 lakh compensation in addition to already sanctioned Rs. 50,000 to the gang rape victi..
The bench comprising of Justice S. Ravindra Bhat and Justice R. V. Easwar held that the decision of the High Court administration to not include the disability quota in the upcoming direct recruitment for the Delhi Higher Judicial Services was discr..
The bench comprising of Chief Justice of India, Justice P. Sathasivam; Justice Dr. B.S.Chauhan, Justice Ranjana Prakash Desai, Justice Ranjan Gogoi and Justice S.A. Bobde modified the landmark guidelines stated in Lalita Kumari Vs. Govt. of U.P. & Or..