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..
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..
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..
Keeping large number of dogs, without obtaining license for commercial purposes and also caused noise pollution and hazardous atmosphere in the residential area..
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...
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..
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. ..
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..
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..
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..
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..
It is well settled that the plaintiff cannot pick holes in the defendant’s case to establish his case...
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(..
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..
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..
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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..
The special right recognized under the Copyright Act can be enforced only through the civil court. The machinery contemplated under the TRAI Act cannot determine the civil disputes which fall outside the scope of section 15 of the TRAI Act, 1997. Suf..
The BSE Card is not an Intangible Asset within the meaning of section 32 of Income Tax Act, and hence not eligible for depreciation..
Penalty on Disallowance of certain expenses- Not Leviable, False Claim of Deduction - Penalty Leviable and Inadvertent Error- Not Leviable..
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