If false affidavit is filed either of the parties in section 24 HM Act or elesewhere, there is a set procedure for initiation of purjury and it should not be taken lightly and should be decided separately by trial judge after conducting enquiry...
One application was filed by the exhusband (husband) seeking to restrain his exwife (wife) from using his surname (name) since divorce decree has been already passed and has became final. This application came to be filed as an interim application..
Petition had tendered his resignation under VRS Scheme but had applied to withdraw the same but bank refused it and matter wnet up till High Court wherein this judgment was delivered...
A complaint was filed against medical practitioner stating therein that he is negligible in his treatment. The matter went upto National Consumer commission wherein it was held that the medical practitioner is not negligible and then appeal was filed..
Issue: Evidence Act, 1872 - Section 113B; Criminal Law (Second Amendment) Act, 1983; Dowry Prohibition Act, 1961; Indian Penal Code, 1860 - Sections 304B, 306 and 498A; Criminal Procedure Code (CrPC), 1973; Constitution of India - Articles 14 and 3..
Shri Anurag Chaudhary (applicant), a software engineer, was an employee of NIIT Technologies Limited (NIIT – India). NIIT India assigned the applicant to work in its group company NIIT Technologies Inc. (NIIT USA) for a specific period. The applicant..
Bye-laws have not been examined by the Assessing Officer or Bye-laws were not produced before the Assessing Officer - the assessee is not entitled to claim benefit of deduction under Section 80P(2)(a)(vi) of the Act- – matter remanded...
A short question which arises for determination in this civil appeal is – whether the Income Tax Appellate Tribunal was, on the facts and circumstances of this case, justified in upholding the order of the Commissioner of Income Tax (Appeals) directi..
The delinquency and the initial legal proceedings The appellant Pratap Singh had abducted and murdered by poisoning, in conspiracy with others, the deceased on 31-12-1998. He was arrested and produced before the CJM on 22-11-1999. In response to a..
CA Computer Associates Pvt. Ltd. (assessee) was incorporated during the year 1998 and was a 100 % subsidiary of Computer Associates International Inc. USA (CA – USA). The assessee was primarily engaged in the business of (i) licensing mainframe midra..
The issue before the SB was that, while computing the amounts eligible for tax holiday under the Indian Tax Law (ITL), whether the losses of an undertaking of the Taxpayer which is not eligible for tax holiday (Non-eligible Undertaking), are required..
Case Note: (i) Environment - forest land - Forest (Conservation) Act, 1980 - matter pertaining to question that whether land-X leased by State of Chattisgarh to A for setting up of coal washery is part of 'forest land' - contention that prior approv..
The doctors who have specialized qualification in sonology are only entitled to practice ultrasonography. the doctors who have got licenses under the PNDT Act are entitled only to do pre natal diagonostic investigations and are not entitled to invest..
The appellant along with Accused No.1 was tried for offences under Section 120B of IPC read with Section 7 and 13 (2) read with 13(1) (d) of Prevention of Corruption Act, 1988 (hereinafter referred to as "the said Act") by Special Judge (SPE/CBI)-I,..
This appeal has been filed by the accused who stands convicted for offences punishable under Section 306 of Indian Penal Code and Section 4 of the Dowry Prohibition Act 1961 and sentenced to imprisonment for 5 years and 6 months R.I. 2 respectively ..
In the famous case of Golaknath V. State Of Punjab, in the year 1967 the Court ruled that Parliament could not curtail any of the Fundamental Rights in the Constitution. Beginning with its ruling in GOLAKNATH, the Court developed jurisprudence aro..
In a landmark judgment, the High Court of Australia has overturned a long standing line of authority on the scope of the duty of care under New South Wales OHS legislation. The case has brought New South Wales more into line with other Australian jur..
In respect of AY 2003-04, the assessee had an unit in Chennai which was engaged in software development and whose profits were eligible for deduction u/s 10A. The assessee had another unit in Delhi which was engaged in trading and had suffered a loss..
the issue of determining arm’s length price (ALP) of royalty paid by the Taxpayer to its associated enterprise for distribution of software products in India. The ITAT held that the disallowance made by the Transfer Pricing Officer (TPO) to the royal..
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