Case Analysis

20th Apr, 2015

When can a presumption of marriage raised between parties who are not married to each other

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 CPC as introduced by Maharashtra Amendment Act will prevail over Section 9 CPC

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

Holding Subsidary relatationship does not mean an arrangement of tax avoidance or tax evasion

“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

Exempiton U/s 10 (23C)(VIA) OF Income Tax Act allowable only when existance of claimant is for philanthropic purpose

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

Sentence in a criminal proceedings has to be fair to accused, victim and society

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

Right of wife to claim maintenance under Section 125 Cr P C cannot be compromised

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

Power to quash criminal proceedings in an offence under Section 141 N I Act must be exercised carefully

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

Deduction allowed on expenditure incurred in abandoned project in the relevant year

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

Minutes of meeting cannot override statutory regulation unless duly complied rules of business

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

Amendment made to Section 143(1) of Income Tax Act 1961 is merely clarificatory

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

Abuse of Section 156(3) Cr P C restricted-protection offered to statutory authorities

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 […]
25th Mar, 2015

Section 66A of the Information Technology Act 2000 struck down as unconstitutional #indianlaws

A set of writ petitions came up before the Apex Court raising an important and far-reaching questions relatable primarily to the fundamental right of free speech and expression guaranteed by Article 19(1)(a) of the Constitution […]