Upgrad
LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Lawyersclubindia Judiciary

It is the duty of the AO to carefully verify the statement given by the Assessee against any claim made by the AO

 13 December 2011

The brief facts of the case are that search and seizure operations u/s 132(1) of the Income –Tax Act, 1961 (hereinafter referred to as the Act) were conducted at the residence and business premises of the various members of Maheswari Brothers Group o..

Posted in Taxation |   1503 hits

Security deposited against leased property refundable on completion of tenure cannot be consider as Capital Gain

 13 December 2011

The brief facts of this issue are that while doing the scrutiny assessment after analyzing the various clauses in indenture of conveyance dated 27th April, 1991 and the indenture lease dated 28.12.1995 and the explanation given by assessee at the req..

Posted in Taxation |   1764 hits

Non discloser house property income means evasion of Municipal Tax and may cause penalty on the Landlord

 13 December 2011

The dispute began when the Municipal Corporation of Delhi proposed to enhance, with effect from 01.04.1999, the rateable value from the existing rateable value of `11,400/- to `1,50,000/- on account of letting of the ground floor. It be highlighted t..

Posted in Property Law |   2644 hits

Interest on Interest free loan given related to business cannot be disallowed expenditure

 13 December 2011

. Brief ly stated facts of the case are that the assessee derives income from Hiring of Cranes to ONGC and other oi l refineries, management services to group companies, dividends and interest from investments and income from sale of investment and T..

Posted in Taxation |   1391 hits

Case pending in a lower court cannot be forwarded to another court till the decision taken by the lower court

 13 December 2011

Learned counsel for the petitioner has confined his prayer for a direction to the Court below to decide the matter pending before it within a fixed time frame. Upon going through the record it appears that the matter is pending before the Court below..

Posted in Civil Law |   2108 hits

Share Application money forfeited for non payment of call cannot be considered as income in the year of forfeiture

 13 December 2011

) (A) That on the facts and circumstances of the case, the ld. CIT(A)-XII, has grossly erred in confirming the brought forward “SHARE APPLCIATION FORFEITURE ACCOUNT” as unclaimed credit and thus, confirming addition for ` 25,00,000/- to the declared ..

Posted in Taxation |   4746 hits

Taxes paid by the employer is treated as perquisites included in the salary and cannot be consider monetary payment to employee

 11 December 2011

On facts and circumstances of the case, whether the learned CIT(A) has erred in allowing exemption u/s 10(10CC), where the facts clearly establish that the tax paid by the company M/s Transocean Offshore Deepwater Drilling Inc. for assessment year 20..

Posted in Taxation |   1672 hits

Recommendation of Maharashtra State Backward Class Commission should be consider before giving preference any person as OBC

 11 December 2011

On 18.01.1997, the Additional District Deputy Collector, Mumbai Suburban District, Mumbai issued a Caste Certificate to the appellant herein certifying that she belongs to Hindu Shimpi Caste which is recognized as Other Backward Class (Sr. No. 153) u..

Posted in Civil Law |   5448 hits

Property belong to the HUF should be distributed between the Coparcener equally

 10 December 2011

Suit CS(OS) No. 985/2002 has been filed by Shri Rajender Shanker against his brother Shri Devendra Shanker seeking partition of the estate of their father late Shri Damodar Dass Mathur alleged to be comprising of house No.104, Jor Bagh, New Delhi, in..

Posted in Property Law |   6155 hits

Sec 363 of IPC cannot be compared with Sec 364A of IPC both have different provision

 09 December 2011

The prosecution case, in short, is that in the afternoon of 17.03.2000, which was a Bakrid day, a minor boy named Vicky Prasad Rajak (PW-2) was found missing. Mahendra Prasad Rajak (PW-3)-father of the boy (the Complainant) reported the matter in the..

Posted in Criminal Law |   3659 hits

Submitting false certificate may caused the termination of vacancy

 09 December 2011

The petitioner, a Head Constable at the Central Reserve Police Force (CRPF), has challenged the order of dismissal dated 2nd May, 1997 passed by the Inspector General, CRPF, on the charge that he had submitted a false certificate of his date of birth..

Posted in Civil Law |   2585 hits

In the absence of government sanction complaint cannot be proceed but the compensation must be justifiable

 09 December 2011

The appellant, Hardeep Singh was engaged in running a coaching centre, called “Deepika Classes” where students were given tuition to prepare them for entrance tests for different professional courses. On June 8, 1992, it was reported to the Collector..

Posted in Criminal Law |   2109 hits

Making false statement in oath constitute criminal contempt as judgment given by SC in Murray & Co. Vs Ashok Kr Newatia

 09 December 2011

The dispute between the parties is with respect to 08 postal ballots for the post of President and 08 postal ballots for the post of Vice President (North Zone). The ballot box containing all the ballot papers was opened in the Court on 2nd December,..

Posted in Civil Law 1 comments |   4168 hits

When in a contract both the parties act on the terms and condition mention in the contract with their open eyes the contract cannot e consider void

 08 December 2011

This appeal, at the instance of M/s Industrial Promotion and Investment Corporation of Orissa Limited (“Corporation” for the sake of brevity), is directed against the judgment and order dated June 29, 2006 passed by a Division Bench of the Orissa Hig..

Posted in Civil Law |   2098 hits

In a case of accident claim future expenses also to be considered in deciding compensation amount

 08 December 2011

On December 14, 1987, Ram Karan was travelling in a Maruti car on way from Delhi to Jaipur. At about 9.30 in the morning, near village Assalwas on Highway No. 8, a truck going ahead of the car suddenly took a right turn without giving any indication ..

Posted in Civil Law |   1885 hits

In case of death of the alleged person Habeas Corpus Petition will be closed

 08 December 2011

This petition has been filed by the petitioner praying that this Court may be pleased to issue a Writ of Habeas Corpus directing the respondents to produce the detenus, namely, 1.Victus (IC No.020288), aged 42 years, son of Xavior, 2.Anthoniraj (IC N..

Posted in Civil Law |   1707 hits

Order Passed by appellate court remanding to the Lower Court against which appeal would lie can not be treated as decree

 08 December 2011

This Second Appeal is focussed by the original Plaintiff animadverting upon the judgment and decree dated 22.12.2009, passed in A.S.No.32 of 2008 by the learned Principal District Judge, Madurai in reversing the judgment and decree dated 30.12.2004, ..

Posted in Civil Law |   2696 hits

Only taking part in the strike cannot be consider ineligible for payment of bonus and it should be treated unfair labour practice under Sec 28 of ULP Act 1971

 07 December 2011

By this petition under Article 226 of the Constitution of India, the Municipal Corporation of Greater Mumbai (for short ‘the Corporation’) being Petitioner No.1 and the Municipal Commissioner being Petitioner No.2 have challenged the judgment and ord..

Posted in Civil Law |   1464 hits

In case of any change in the claimant statement there should be counter signed

 07 December 2011

The claimant filed the claim petition by contending that on 22.12.2004 at about 9.30 pm when he was riding the vehicle TVS Victor motorcycle bearing Registration No. TN 37 AE 1372 from Coimbatore Thadagam Road towards Muthannan Kulam to Selvapuram, w..

Posted in Civil Law |   1604 hits

Document not violating any provision of law cannot be consider illegal. From

 07 December 2011

Case of the appellants as per the plaint was that appellant No.2 Somwati, being owner of property No.TA-171/1, Tughlakabad Extension, New Delhi intended to raise construction thereon and needed money. Respondent No.1 Rameshwar Yadav, agreed to initia..

Posted in Civil Law |   1680 hits