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Judgments and Orders

Interest received on FDR for letter of Credit related to business is to be taken in consideration for calculating deduction u/s 80HHC of IT Act 1961

 07 November 2011

For claiming deduction under section 80HHC of the IT Act 1961 interest received from FDR is need to be excluded from the business income subject to the condition that the FDR is not related to the Business. ..

Posted in Taxation |   2218 hits

Due of subscription as per rule 40 of member of State Bar Council restricted him to be part in the Electoral Role and election become invalid in case less than ten vote is communicated

 07 November 2011

The facts very briefly are that for elections to the Bar Council of Maharashtra and Goa (for short ‘the State Bar Council’), Electoral Roll was prepared in which the names of the Advocates on the roll of the State Bar Council who had not paid the sub..

Posted in Constitutional Law 1 comments |   2746 hits

As per section 35A of the code award of compensatory costs in false and vexatious litigation, is subject to a ceiling of Rs.3,000

 07 November 2011

The appellant filed a memo dated 22.12.2009 stating that `25,50,000/- was incurred as advocates’ fees in the appeal. The respondents filed an affidavit dated 23.12.2009 stating that `45,28,000/- was spent as advocates’ fees in regard to the appeal. B..

Posted in Corporate Law 2 comments |   3687 hits

Regulation 8(4) and (5) of Regulation 2007 of NAAC are mandatory to complied with by all Institution to implement any new course.

 07 November 2011

As per Regulation 8(4) an institution is required to be accredited with the NAAC with a Letter Grade B, whereas as per Regulation 8(5) those institutions which had been granted additional intake in B.Ed. and B.P.Ed. teacher training courses after pro..

Posted in Others |   2491 hits

Promotion given by the employer if not create any discord among employees, can not be treated as unfair labour practice

 05 November 2011

a notification dated 3rd May, 2007 issued by the company for its workmen employed in its factory located in Kalwe, whereby applications were invited to appear for a selection process to undergo a two year long period an ‘Officer Trainee’. This traini..

Posted in Labour & Service Law |   3660 hits

As per Sec 3 of the Tenancy Act. agricultural land can not be permitted to be convert for non agricultural land so valuation can be done on agricultural rate basis

 05 November 2011

Compensation for the land acquired vested on the tenant is to be calculated according to the market value if the Land Use Act is applicable, but As per Sec 3 of the Tenancy Act. agricultural land can not be permitted to be convert for non agricultura..

Posted in Property Law |   5508 hits

Rule 4 and 6 of Nazul Land Rules is not applicable to the scheme not incorporate by the mentioned rule

 04 November 2011

Whether the Rule 4 and Rule 6 of the Nazul Land Rule is applicable on the scheme of the allotment of the land 1961 not incorporated by the Nazul Rule in the process of determination of the price of the land allotted. ..

Posted in Property Law |   4494 hits

As per sec 271(1)(c) of IT Act. in case of surrender of full income by the Assessee penalty can not be raised.

 04 November 2011

Whether the penalty under section 271(1)(C)of the Income Tax Act. can be raised after the disclosure made by the Assessee of his full income without the presence of proper evidence. ..

Posted in Taxation |   5428 hits

Perquisites are not chargeable to tax if cost of education dose not exceed Rs.1000 per child

 03 November 2011

“Whether on the facts and in the circumstances of the case, the learned ITAT erred in holding that Assessee was not in default under Section 201(1) and not liable for interest for lower deduction of TDS under Section 201(1A) of the Income Tax Act, 19..

Posted in Taxation |   2010 hits

As per the Environmental Pollution Control Act 1986 measure should be taken immediate in case of any cause of pollution effected by the Industry

 03 November 2011

The High Court has by the impugned judgment inter alia directed that the industrial unit of the petitioner be closedown immediately because of the environmental pollution caused by the industrial unit..

Posted in Others |   2507 hits

There is nothing mention in Evidence Act to not accept the statement given by girl physically tortured

 02 November 2011

Facts and circumstances giving rise to these appeals are unfolded by the statement of Shri Prabhu Dass (father of prosecutrix Monika) dated 28.11.1989 made before the Police Station, Vinay Nagar, New Delhi to the effect that his daughter Monika, aged..

Posted in Criminal Law |   2375 hits

Promotion of Constable can not be consider on account of lower position in the seniority list

 02 November 2011

The facts very briefly are that the respondent no.1 was working as Constable (General Duty) under the Central Industrial Security Force (for short ‘the CISF’). In 1993, he was considered for promotion to the rank of Lance Naik and was empanelled ..

Posted in Civil Law |   3126 hits

As per the limitation Act 1963 application for seting aside award is to be made within 30 days of notice of service

 01 November 2011

The facts very briefly are that the appellants and the respondent No.1 entered into a contract for construction of PMT Complex for NSG at Manesar. The contract contained an arbitration clause for resolving disputes between the parties. As disputes a..

Posted in Constitutional Law |   3179 hits

As per sec 12 sub sec 1 of the CRPF Act every person sentenced imprisonmet liable to dismissed except Article 226 227 or 34 is not applicable

 01 November 2011

The facts very briefly are that the respondent was working as a Constable in the Central Reserve Police Force (for short ‘the CRPF’). A complaint was lodged against the respondent. It was alleged in the complaint that he was detailed with vehicle no...

Posted in Civil Law |   2016 hits

As per section 3 of the Evidence Act Confession of the Co-accused can not be taken as evidence

 01 November 2011

These two appeals, by special leave, can be disposed of by a common judgment as they arise out of the same facts and challenge the same judgment and order dated 3/5/2005 of the Punjab and Haryana High Court. Criminal Appeal No.1050 of 2005 is filed b..

Posted in Criminal Law |   4625 hits

Rebate claim on duty By Ranbaxy u/sec 11BB Central Excise Act, 1944

 25 October 2011

Ranbaxy field claim for interest u/sec 11BB - Rejected by CCE - Appeal - entitled interest under sec 11BB- Assistant commissioner field revision application and ministry of finance held that appellant was not entitle to interest u/s 11BB - field writ..

Posted in Taxation |   2522 hits

Bar against promotion

 15 October 2011

Bar against promotion — in challenge — a chargesheet issued against the respondent for financial irregularities and making fraudulent withdrawals deriving pecuniary gain for himself — departmental enquiry initiated — order of removal from service — c..

Posted in Labour & Service Law |   3528 hits

Burden of proof of240 days

 15 October 2011

The burden of proof is on the workman to show that he had worked for 240 days in given year. Burden of proof to establish completion of 240 days of work within a period of 12 months preceding the termination lies on workman not on the management...

Posted in Labour & Service Law 5 comments |   4348 hits

Industrial Disputes Act, 1947 : Sections 2(oo) and 25-F.

 15 October 2011

Retrenchment-Sugar Factory-Workmen-Working during crushing season only-Cessation of work consequent to closure of season-Held such a cessation is not retrenchment...

Posted in Labour & Service Law 2 comments |   8355 hits

NO PROTECTION TO CORRUPT JUDGES

 15 October 2011

Criminal Procedure Code, 1973-Sec. 482-Judges (Protection) Act, 1985-Secs. 2 & 3-Penal Code, 1860-Secs. 467, 468, 471 & 477-A~Prevention of Corruption Act, 1947 -Sec. 5(1 )(d)-Rajasthan Civil Services Pension Rules, 1996-R. 7(3)-Petition to quash FIR..

Posted in Criminal Law 1 comments |   4932 hits