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Judgments and Orders

Rate of depreciation applicable to bridges and flyovers cons

 08 January 2010

Roads, flyovers bridges etc., constructed and owned by an infrastructure company and utilised in its business of providing infrastructure is the tool of its trade and an essential adjunct to its business and not merely a setting in which the business..

Posted in Corporate Law |   2671 hits

Sale & Lease back transactions are not a “sham”

 06 January 2010

The assessee, a State Electricity Board, sold energy saving devices on which 100% depreciation was permitted and took the same assets on lease and claimed a deduction for the lease rent. The claim was disallowed by the AO & CIT (A) on the ground that..

Posted in Civil Law |   2799 hits

Suit for partition of joint property cannot be dismissed wit

 06 January 2010

respondent's father filed suit for partition of the joint properties which was decreed — High Court set aside the decree passed by the trial Court and remanded the matter back for fresh decision..

Posted in Civil Law |   4755 hits

Determination of ALP of an international transaction

 05 January 2010

How much tax is paid by the foreign AE is not relevant in the determination of correct tax liability in the hands of the Indian enterprise; what is material is that the rightful tax payable in India should not suffer due to the adjustment of price fo..

Posted in Taxation |   1536 hits

An order can’t be treated erroneous simply because Assessing

 05 January 2010

When the AO has reopened the same very issue which is under revision and has examined all the details and after verifying and being satisfied, has taken a plausible view, how can his order be treated as erroneous simply because in his order, he has n..

Posted in Taxation |   1664 hits

contributory & composite negligences

 05 January 2010

Thus, when a person/victim suffered without any negligence on his part but as a result of combined effect of negligence of two other persons, it is not the case of "contributory", but what has been said by famous jurist Pollock as injury or death..

Posted in Others |   3556 hits

Nuisanace

 02 January 2010

Keeping large number of dogs, without obtaining license for commercial purposes and also caused noise pollution and hazardous atmosphere in the residential area..

Posted in Criminal Law |   2569 hits

Railways and consumer Protection Act

 01 January 2010

Railways often claim protection under Railways Claims Tribunal Act when a complaint is filed by consumers before consumer courts claiming compensation. Read following judgement of the consumer forum and express your views...

Posted in Civil Law |   4742 hits

recission of contract for non deposit within reasonable time

 31 December 2009

it is clear that the seller has been given a right to make an application for rescission of the contract after the decree has been passed against him, if the purchaser fails to pay the purchase money as directed by the Court within the prescribed p..

Posted in Property Law |   2687 hits

Power of executing court

 31 December 2009

The order directing the respondent to deposit the amount could be made only by the trial Court and not by the executing Court. The executing Court had no jurisdiction to direct the respondent to deposit the money. ..

Posted in Civil Law |   2514 hits

principle of forum non convenience

 29 December 2009

i) The though may be applicable both in foreign forums and domestic forums in different countries has no place in India regarding another domestic forum in view of the specific bar created by Section 41(b) of the said Act as interpreted in Cotton Co..

Posted in Civil Law |   5791 hits

burdon of proof in a suit for specific performance

 29 December 2009

I hold that in a suit for specific performance, it is for plaintiff to establish his/her readiness and willingness from the date of agreement till the date of sale. In the instant case, the plaintiff has not established that she was ready and willi..

Posted in Property Law |   7393 hits

clog to rely on the rule of time was not the essence of cont

 28 December 2009

There is no hard and fast rule that there cannot be a view that time can never be the essence of contract relating to immovable property, but it all depends upon each and every contract and the intention of the parties as found spelt out and portraye..

Posted in Property Law |   1927 hits

time-limit prescribed by the parties to the contract

 28 December 2009

Indeed, we are inclined to think that the rigor of the rule evolved by courts that time is not of the essence of the contract in the case of immovable properties - evolved in times when prices and values were stable and inflation was unknown - requir..

Posted in Property Law |   3775 hits

burdon of proof

 28 December 2009

It is well settled that the plaintiff cannot pick holes in the defendant’s case to establish his case...

Posted in Civil Law |   1735 hits

retention of possession by unsuccessful agreement for sale

 28 December 2009

Transfer of Property Act, 1882-Section 53(A)-Agreement holder whose suit for specific performance is dismissed-Not entitled to retain possession under the agreement-Plea of adverse possession not maintainable. Specific Relief Act, 1963-Section 16(..

Posted in Property Law |   5014 hits

Interested Witness

 19 December 2009

Interested witness is one who is interested in securing conviction of a person out of vengeance or enmity or due to disputes relating to the properties..

Posted in Criminal Law |   6831 hits

Consumer court jurisdiction over Telephone customer disputes

 19 December 2009

Telegraph Act was a special law, its provisions would prevail over a general law like Consumer Protection Act, 1986. "It is a settled law that general law must yield to special law," said the Bench and noted that there was a remedy prescribed und..

Posted in Civil Law 1 comments |   3322 hits

Telecom Consumer and Arbitrator under Indian Telegraph Act

 19 December 2009

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Posted in Civil Law |   3035 hits

Indian Telgraph Act Vs Consumer Protection Act

 19 December 2009

Now, it is also a settled law that where two interpretations of statute/law are possible, then the one favouring the consumer is to be taken. Moreover, in case of petty consumer disputes, to direct a poor consumer to approach the Central Government f..

Posted in Civil Law |   2271 hits






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