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Judgments and Orders

Whether benefit of extended period of limitation under explanation 3 of Sec. 153(3) and Sec.267 to pass assessment order pursuant to finding/ direction of appellate authority available if assessee was not given a specific opportunity of being heard?

 14 June 2014

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..

Posted in Taxation |   2701 hits

SC: Directions for speedy and expeditious disposal of Sec. 138 NI cases

 02 May 2014

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..

Posted in Corporate Law 1 comments |   9283 hits

Law explaining formation of AOP & taxability of off-shore supply & services

 01 May 2014

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..

Posted in Others 2 comments |   3106 hits

SC: Guidelines for recording statement of a rape victim

 01 May 2014

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..

Posted in Criminal Law 2 comments |   9061 hits

Whether notices can be issued for TDS default u/s 205 & Sec. 40(a)(i) disallowance if no income arises to the recipient?

 30 April 2014

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..

Posted in Others 1 comments |   4246 hits

Special capital incentive by state govt: whether capital receipt?

 25 April 2014

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..

Posted in Others |   2807 hits

SC constitutes a Committee on road safety

 23 April 2014

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..

Posted in Civil Law 1 comments |   4258 hits

SC landmark judgment recognising transgenders as a third gender.

 17 April 2014

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..

Posted in Constitutional Law |   6720 hits

SC: Reference to larger Bench has to be for reconsideration of the principle of law and not merits of the decision.

 15 April 2014

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 ..

Posted in Constitutional Law |   3679 hits

SC: Dishonour of post-dated cheques is not an offence under NI Act

 15 April 2014

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..

Posted in Corporate Law 11 comments |   9854 hits

SC: Secured creditor cannot take over possession of the secured asset with the lessee under a valid lease

 11 April 2014

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..

Posted in Others 2 comments |   6091 hits

SC: Guidelines on appeals against acquittal

 11 April 2014

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..

Posted in Criminal Law |   8179 hits

Distance Education degree not eligible for LLB

 04 April 2014

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...

Posted in Others 7 comments |   7298 hits

SC: Equal pension for Judges

 02 April 2014

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..

Posted in Constitutional Law 5 comments |   2449 hits

Safai Karamchari Andolan & Ors. Vs. Union of India & Ors.

 31 March 2014

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..

Posted in Constitutional Law |   3033 hits

SC interim order on IPL spot-fixing.

 31 March 2014

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. ..

Posted in Criminal Law |   2118 hits

Delhi HC finds BJP and Congress guilty of violating FCRA

 31 March 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 ..

Posted in Others |   2040 hits

SC: State is duty bound to protect the Fundamental Rights of its citizens

 28 March 2014

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..

Posted in Criminal Law 2 comments |   4205 hits

Delhi HC orders disability quota in judiciary recruitments

 28 March 2014

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..

Posted in Civil Law |   2762 hits

SC: Time limit for police to register FIRs extended.

 18 March 2014

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..

Posted in Criminal Law 3 comments |   8498 hits