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Judgments and Orders

Delhi HC dismissed ITC appeal on use of trademark by Philip

 18 January 2010

Law using Logo has clearly been defined in the present citation wherein ITC filed a petition seeking injunction against respondent to use a specific logo...


State Government PSUs Do Not Need To Get COD Approval

 18 January 2010

The assessee is a State Govt. undertaking. Its appeal was dismissed by the Tribunal on the ground that the approval of the Committee on Disputes (“COD”) had not been obtained. In a writ petition filed by the assessee, the Additional Solicitor Gen..

Posted in Constitutional Law |   3045 hits

Shares activity treated as investment in earlier years canno

 18 January 2010

The assessee was engaged in two different activities of sale and purchase of shares. The first set of transactions involved investment in shares in which the assessee took delivery of the shares. The second set of transactions involved dealing in sha..

Posted in Taxation |   2110 hits

CBI can take action against former Cong MP M K Subba: SC

 13 January 2010

A foreign National Subba got elected from Assam for Indian Parliament and remained availing all facilities of a MP on congress ticket for many years. This is a clear cheating with Constitution of India. Can we allow foreign Nationals to come and rule..

Posted in Criminal Law |   2021 hits

Words “any other law for the time being in force” in section

 11 January 2010

In the above case,a petition under Sections 397 and 398 of the Companies Act was filed before the Company Law Board Company Law Board issued several directions on 29/10/1999.Against which an appeal was filed before the learned Company Judge under Sec..

Posted in Civil Law |   3636 hits

A declarant under KVSS, 1998 cannot take a different stand a

 11 January 2010

in the present case, there has been clear instructions in the challans filed by the petitioner specifying the heads of payment under the ‘tax due’ and the ‘interest due’, no such plea as the petitioner contends, on the facts of the present case, is a..

Posted in Taxation |   1628 hits

TDS is not required to be deducted from royalty payment made

 11 January 2010

he Assessing Officer was not satisfied with the explanation given by the assessee. He observed that royalty payment mentioned above is payable to M/s.Columbia Tristar Films of India (CTFI). The relevance of the copy of agreement furnished was not exp..

Posted in Taxation |   5149 hits

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 |   2817 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 |   2914 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 |   4890 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 |   1687 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 |   1809 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 |   3906 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 |   2730 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 |   5001 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 |   2859 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 |   2737 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 |   6103 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 |   7598 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 |   2134 hits







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