Articles
21st Apr, 2015
The Supreme Court was dealing with a matter wherein a suit for declaration was instituted by a person seeking to be declared as the sole owner of a property. The property in dispute belonged to […]
20th Apr, 2015
In the case of A. Dinohamy vs. W.L. Balahamy (AIR 1927 PC 185), the privy council had held that where a man and woman are proved to have lived together as husband and wife, the […]
20th Apr, 2015
Section 9A provides a self-contained scheme with a non-obstante clause which mandates the court to follow the provision and at the same time is a complete departure from the provisions contained in Order XIV Rule […]
20th Apr, 2015
“Arrangement” to avoid tax spoken must be something by which the assessee and the related person “arrange” that the goods are sold at something below the normal price, so that tax is either avoided or […]
10th Apr, 2015
A plain reading of the aforesaid provision makes it clear that the legislature has categorised for deduction income of those institutions which “exist solely” for philanthropic purpose with a further stipulation that they would exist […]
10th Apr, 2015
It is the duty of the Court to award just sentence to a convict against whom charge is proved. While every mitigating or aggravating circumstance may be given due weight, mechanical reduction of sentence to […]
10th Apr, 2015
It can never be forgotten that the inherent and fundamental principle behind Section 125 CrPC is for amelioration of the financial state of affairs as well as mental agony and anguish that woman suffers when […]
29th Mar, 2015
Supreme Court in the case namely Rallis India Ltd. vs. Poduru Vidya Bhusan and Ors., decided on 13.04.2011 (MANU/SC/0422/2011), dealt with the issue of exercise of power by High Court under Section 482 of the […]
29th Mar, 2015
Expenditure made for construction/acquisition of new facility subsequently abandoned at the work-in progress stage was allowable as incurred wholly or exclusively for the purpose of assessee’s business.
29th Mar, 2015
Unless the minutes of meeting resulted in a final decision taken by the competent authority in terms of Article 77(3) of the Constitution and the decision so taken is communicated to the concerned person, the […]
29th Mar, 2015
The word “income” would include within it both profits as well as losses. In other words, loss is negative profit. Both positive and negative profits are of a revenue character and must enter into computation, […]
29th Mar, 2015
The duty cast on the Magistrate while exercising power Under Section 156(3) Code cannot be marginalized. The Magistrate has to remain vigilant with regard to the allegations made and the nature of allegations and not […]