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Judgments and Orders

Stamp duty used while VRS employees is duductible as Revenue Expenses

 09 November 2011

Assessing Officer noticed that the assessee has claimed deduction of Rs. 1,00,83,271 on the new method which was not allowed by the Assessing Officer in full. The view taken by the AO was upheld by the first appellate authority. Similar issue in asse..

Posted in Taxation |   1880 hits

Succession

 09 November 2011

Hindu Succession - Coparcenary property - Daughter..

Posted in Property Law |  1 comments |   3736 hits

Non pecuniary damages also to be calculated in case of petition filed under section 166 of Motor Vehicles Act 1988

 09 November 2011

The appellant filed a petition under Section 166 of the Motor Vehicles Act, 1988 (for short, `the Act’) and claimed compensation of Rs.3,00,000/- with interest and cost. He pleaded that the accident was caused due to rash and negligent driving of the..

Posted in Others |   2249 hits

As per the Arbitral Act 1940 Arbitral Proceeding can be initiated even after received payment of preparation of bill in case of any question of law

 09 November 2011

Notice to make the arbitral award dated 15.9.1998 “rule of the court” was issued on 22.2.1999. In March, 1999, the respondents were served with the said notice. On 21.12.1999, the Government Pleader entered appearance on behalf of the respondents, an..

Posted in Civil Law |  1 comments |   1788 hits

As per the evidence Act 1872 absence of evidence make the appeal dismiss

 09 November 2011

Will made by the deceased is manipulated by the Appellant and Respondent with the intention to capture the portion of the other's in this regard the others challenged and in the absence of any proper proof the appellant failed to successeed ..

Posted in Property Law |   2147 hits

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 |   2224 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 |   2759 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 |   3713 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 |   2498 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 |   3682 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 |   5523 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 |   4502 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 |   5432 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 |   2014 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 |   2511 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 |   2384 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 |   3132 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 |   3185 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 |   2023 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 |   4639 hits