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Judgments and Orders

The State has been granted power to curb the right of personal liberty of an individuals under Criminal law and also under law of preventive detention

 11 January 2012

Under the Detention Order No.Cril/NSA/No.10 of 2011, Imphal, the 31st January, 2011, issued by the District Magistrate, Imphal West District, Manipur, the Appellant’s husband, Yumman Somendro @ Somo @ Tiken, was detained under the provisions of the N..

Posted in Criminal Law |   1552 hits

When Rule 8D is not applicable the provision of sec 14A is to be followed and AO is duty bound to determine the expenses related to particular income

 11 January 2012

Briefly stated facts of the case are that the assessee company is engaged in the business of Trading in Electric Motors, Fans, Laboratory equipments and generation of Wind Power filed return declaring total income at Rs.11,60,151/-. During the course..

Posted in Taxation |   1464 hits

If condition of revocation of permission granted for use of trade mark is fulfilled than step can be taken to revoked the permission

 11 January 2012

I do not find any force in this contention of learned senior counsel that the plaintiff had acquiesced in the defendants use of trademarks/ trade name for a period of more than twenty one years after the plaintiff acquired the ownership of trademarks..

Posted in Civil Law |   1228 hits

In the absence of appearance on the date of hearing and absence of application for adjournment may cause the appeal dismissed

 10 January 2012

When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any application for adjournment filed. From the acknowledgement-cum-notice, it is transpired that the assessee’s representative has noted the date of hearing..

Posted in Taxation |   1191 hits

When two suits are related or similar that should be disposed by the single judgment

 10 January 2012

These appeals filed against judgment dated 22.2.1999 of the learned Single Judge of the Karnataka High Court represent culmination of the dispute among the heirs of Shri D. Yellappa, who died intestate on 27.03.1978, in relation to his properties...

Posted in Civil Law |   1178 hits

Invocation of sec 17(1) and (4) is to be treated only when the party failed to produced any material to justify elimination of inquiry under sec 5A

 10 January 2012

The questions which arise for consideration in this appeal are whether the Government of NCT of Delhi could have invoked Section 17(1) and (4) of the Land Acquisition Act, 1894 (for short, ‘the Act’) and dispensed with the rule of hearing embodied in..

Posted in Civil Law |   1147 hits

If hardship of the land lord is more than the tenant than eviction is permissible

 10 January 2012

According to the appellants when the house in question was purchased by them the respondent was occupying two shops facing the road and two rooms situate at the rear of the said shops as a tenant of the previous landlord at the rent of Rs.35/- per mo..

Posted in Civil Law 2 comments |   1654 hits

As per order 27 Rule 5A where a suit instituted against public officer than govt should joined as a party to the suit

 09 January 2012

The appellant herein is the Coal Mines Provident Fund Commissioner through the Board of Trustees, constituted under Section 3 of the Coal Mines Provident Fund and Miscellaneous Provisions Act, CMPF Organisation, Dhanbad. The Respondent was appointed ..

Posted in Civil Law 1 comments |   3616 hits

When a person released on bail from competent criminal court than caution should be taken for scrutinizing validity of the order of preventive detention on the same basis

 09 January 2012

The legality of the detention order dated January 10, 2011 was challenged by the present appellant, who is son of the detenu, in the Bombay High Court at Aurangabad Bench, Aurangabad. The Division Bench of that Court dismissed the Criminal Writ Petit..

Posted in Criminal Law |   1996 hits

Influence on Assignment deed for trade mark on date subsequent to the date of registration of case relating that trade mark will be decided by Tribunal

 09 January 2012

According to the provisions of the Trade Marks Act, for getting registration of a trade mark, an application is required to be filed in accordance with the provisions incorporated in the said Act. Such an application is required to be advertised and ..

Posted in Taxation |   1391 hits

Sec 269SS and Sec 269T of the Act which attract penalty under sec 271 is not violated by share application money and repayment thereof

 09 January 2012

Assessing Officer levied penalty under section 271D for the assessment year 2004-05 in respect of M/s. J.A. Land & Housing Dev. India Limited and also in assessment years 2005-06 & 2006-07, as well as under section 271E of the Income Tax Act for the..

Posted in Taxation |   1986 hits

Loss incurred on refund of advance received from the customer is to be allowed irrespective to the use of the fund

 09 January 2012

Facts in brief are that during the course of assessment proceedings, the Assessing Officer noticed that the assessee has claimed deduction of Rs.64,41,673 on account of loss being exchange difference on refund of customer’s advance. It was also notic..

Posted in Taxation |   1138 hits

As per sec 14A of IT expenses incurred to earn tax free income is liable to be disallowed

 09 January 2012

The captioned appeals being three (3) in number are directed against a common judgment of the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) dated 22.02.2008 ITA No.1367/2008 relates to Assessment Year 1991-1992; ITA No.1..

Posted in Taxation |   1321 hits

As per sec 6 of Bombay Court Fee Act 1959 the value determinable for the computation of court fee and the value for Jurisdiction shall be same

 09 January 2012

The respondent/ plaintiff presented suit claiming the declaration that the plaintiff is entitled to a deed of conveyance in respect of plot of land admeasuring 3,250 sq.yards equivalent to 2,717 sq.meters bearing Survey No.27, Hissa No.1 correspondin..

Posted in Civil Law |   7103 hits

Depreciation cannot be added back when the same was allowed as application of income under the head capital expenditure

 06 January 2012

The assessee is a public charitable trust. It is registered u/s 12A(a) of the Income Tax Act. Its income is eligible for exemption u/s 11 of the Act subject to the conditions specified therein. In the income and expenditure account submitted by the a..

Posted in Taxation |   1230 hits

Interest on delay payment covered by principle of mutuality cannot be made addition by AO

 06 January 2012

. The facts which revealed from the record are as under. The assessee is Co-operative Housing Society. The return filed by the assessee was selected for scrutiny and assessment was completed u/s.143(3). It was also noticed by the A.O. that the asses..

Posted in Taxation |   1291 hits

If notice given is not properly replied by the appellant than the appeal deserved to be dismissed

 06 January 2012

At the time of hearing of the appeal, neither the assessee nor any of his authorized representative were present, although, the last notice for hearing the appeal on 11.08.2011 was sent at the address given by the assessee in form no.36. The same has..

Posted in Taxation |   1149 hits

Detention order passed after due application of mind and on the basis of proper material record is valid

 05 January 2012

The petitioner has alleged that one Surender Singh s/o Charan Singh was holder of valid PS-3 licence for the year 2010-2011 for sale, purchase and storage of Poppy Straw and Poppy Powder upto total quantity of 5000 KG. Shri Surender Singh was carryin..

Posted in Criminal Law |   1842 hits

Parties in controversy if entered in a settlement in writing than no order shall continue

 05 January 2012

Learned counsel for the appellants states that under RFA(OS) No.7-10/2005, challenge was made to the preliminary decree dated 04.02.2005, as per which share of the litigating parties was determined. Counsel states that parties entered into a settleme..

Posted in Civil Law |   1208 hits

Amount on which TDS deducted than no matter it was included or not

 05 January 2012

Brief facts of the case are that in the relevant assessment year, the assessee-firm derived income from business of civil construction. The assessee had filed its return of income declaring total income of Rs.68,970/-. The Assessing Officer noticed f..

Posted in Taxation |   1240 hits