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Judgments and Orders

Constitutional validity of Sec. 234E of Income Tax Act, 1961

 16 February 2015

Section 234E of the Income Tax Act,1961 is intravires the Constitution of India. The said Section 234E does not violate any provision of the Constitution of India. Delay in furnishing TDS Returns/Statements increases the work burden of the Department..

Posted in Taxation |   12084 hits

First ever physically challenged person to undergo ability test

 27 January 2015

The petitioner, Ritesh Sinha, who suffered from spastic cerebral palsy, ot selected for the post of a clerk (under reserved category for physically challenged) at the District and Sessions Court, Karnal on Oct 23, 2010. However, after three months, h..

Posted in Labour & Service Law 2 comments |   10171 hits

SC: Prosecution to prove that a ‘dowry death’ has occurred

 21 January 2015

The bench comprising of Justices Vikramajit Sen and Kurian Joseph set aside the judgment passed by the Punjab and Haryana High Court and laid down certain rules of interpretation in dowry deaths. ..

Posted in Criminal Law 2 comments |   9933 hits

Whether levy of service-tax on Advocates is Constitutional – Article 19(1)(g)

 22 December 2014

The Petitioner is an Indian citizen and a practicing Advocate. He claims to be affected by the levy of Service Tax on Advocates. It is the case of the Petitioner that section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 200..

Posted in Others 12 comments |   9562 hits

Additional Enhanced Cost can be charged by developing agency from allottee

 17 December 2014

A) Allotment of residential plot - the Administration issued the allotment letter in favour of the appellant within 48 hours of submission of application making it clear that as the proper calculation could not be made and tentative price had not bee..

Posted in Property Law |   7449 hits

SC: Persons who are likely to erode the credibility of the police ought not to enter the police force.

 08 December 2014

The bench comprising of Justices T.S. Thakur and Adarsh Kumar Goel held that a candidate to be recruited to the police service must be worthy of confidence, a person of utmost rectitude, must have impeccable character and integrity. A person havin..

Posted in Labour & Service Law 3 comments |   7057 hits

Sexual intercourse, which is forceful and not forcible, not rape.

 04 November 2014

The bench comprising of Justices Pradeep Nandrajog and Ms. Mukta Gupta held that sexual intercourse, which is forceful and not forcible is not rape. The bench, thereby, acquitted the accused. "As regards the offence punishable under Section 376 IP..

Posted in Criminal Law 21 comments |   13470 hits

Whether capital receipts received by an assessee on issue of equity shares to its non-resident holding entity and the short-fall between fair market price and issue price of its equity shares can b

 13 October 2014

The Petitioner, Vodafone India Services Pvt. Ltd., is a wholly owned subsidiary of a non-resident company, Vodafone Tele-Services (India) Holdings Limited (the holding company). In AY 2009-10,the Petitioner issued equity shares on a premium to its ho..

Posted in Others 1 comments |   5192 hits

CCI imposes penalty on Super Cassettes Industries Ltd. for abuse of dominant position

 06 October 2014

The Competition Commission of India held Super Cassettes Industries Limited in contravention of the provisions of section 4(2)(a)(i) of the Competition Act, 2002 for imposing unfair conditions of Minimum Commitment Charges (MCC) upon the private FM S..

Posted in Others |   4236 hits

SC: Will drawn up in English is valid, even if the testator is ignorant of the language.

 15 September 2014

The Supreme Court bench comprising of Justices Ranjan Gogoi and R.K. Agrawal held that a Will drawn up in English is valid, even if the person bequeathing his/her property was ignorant of the language, provided the content was explained to the testat..

Posted in Others 1 comments |   5952 hits

SC: Review petition of a death convict to be heard in an open court

 11 September 2014

The Supreme Court Constitution bench comprising of Justices R.M. Lodha, Jagdish Singh Khehar, A.K. Sikri, Rohinton Fali Nariman and Chelameswar, in a majority verdict, has ruled that the review petition of a death convict to be heard in an open cou..

Posted in Criminal Law |   4336 hits

CCI imposes penalty of Rs. 2544.64 crores on car companies

 27 August 2014

The Competition Commission of India found 14 car companies in contravention of the provisions of the Competition Act, 2002. Commission also imposed a penalty calculated at the rate of 2% of the average turnover of the 14 car companies amounting to Rs..

Posted in Others 5 comments |   4922 hits

SC: Landmark judgment on jurisdiction in cheque bounce cases

 12 August 2014

The Supreme Court bench comprising of Justices T.S. Thakur, Vikramajit Sen and C. Nagappan held that a complaint of a bounced cheque must be only filed at the place of dishonour of cheque Justice T.S Thakur wrote a separate but concurrent opinion an..

Posted in Civil Law 6 comments |   14807 hits

SC: Commissions are not 'Courts'

 30 July 2014

The Supreme Court Constitution bench headed by the Chief Justice of India, R.M. Lodha dismissed the contempt petitions against the then Editor of India Today, Mr. Arun Shourie. The case involved an editorial published in The Indian Express in 1990 ..

Posted in Criminal Law 1 comments |   5575 hits

NGT directs MoEF to appoint only experts in panels

 21 July 2014

The National Green Tribunal bench headed by Justice Swatanter Kumar directed the Ministry of Environment and Forest not to appoint persons as Chairperson/Members of the Expert Appraisal Committee/State Expert Appraisal Committee who do not have exper..

Posted in Others |   4228 hits

Physical Meetings cannot be substituted by postal ballots

 12 July 2014

The issue raised before the Bombay High Court was that whether a resolution for approval of a Scheme of Amalgamation can be passed under Section 110 of the Companies Act, 2013 and SEBI Circular dated May 21, 2013, by a majority of the equity sharehol..

Posted in Others 1 comments |   4022 hits

SC: When company/accused is let off, complainant cannot continue against the MD

 12 July 2014

The Supreme Court bench comprising of Justices Sudhansu Jyoti Mukhopadhaya and V. Gopala Gowda in an appeal against the judgment passed by the High Court of complaint under Section 138 read with Section 141 of the Negotiable Instruments Act, 1881 r..

Posted in Corporate Law |   6214 hits

SC: Fatwa or diktat lack legal sanction

 08 July 2014

The Supreme Court bench comprising of Justices Chandramauli Kr. Prasad and Pinaki Chandra Ghose ruled that no Dar-ul-Qazas or any institution by any name, shall give verdict or issue Fatwa touching upon the rights, status and obligation, of an indi..

Posted in Constitutional Law 1 comments |   4177 hits

SC: Guidelines in 498A cases

 03 July 2014

Emphasing the fact that Section 498-A is a cognizable and non-bailable offence which has lent it a dubious place of pride amongst the provisions that are used as weapons rather than shield by disgruntled wives the Supreme Court bench com..

Posted in Family Law 26 comments |   8577 hits

SC: Consecutive sentences of conviction

 03 July 2014

The Supreme Court bench comprising of Justices Sudhansu Jyoti Mukhopadhaya and Dipak Misra citing 31(2) of the Cr.P.C. has held that if a person is convicted of several offences, including one that of life imprisonment, the no consecutive sentence ca..

Posted in Criminal Law |   3792 hits