Case Analysis

3rd Feb, 2014

Effecting recovery prior to expiry of time limit for filing appeal against order directing recovery- Whether permissible?

No recovery of tax is to be made unless the time limit for filing an appeal has expired or till the disposal of a stay application
29th Jan, 2014

Conflict between Forest Act 1927 and Maharashtra Private Forests (Acquisition) Act, 1975

Notice under Section 35(3) of the Forest Act, 1927, pre-supposes the existence of a forest
29th Jan, 2014

Whether non-filing of Income Tax return are grounds for invocation of the provisions of Section 276CC of the Income Tax Act 1961?

Assessee has to file the return under Section 139(1) of the Act on or before the due date.
29th Jan, 2014

Whether entertainment tax on DTH is the levy on “broadcasting service” inviting Service Tax?

In case of Direct-to-Home (DTH) broadcasting, service is on account of activity of transmission of signals which is received by the dish antenna for which “service tax” is levied
23rd Jan, 2014

Retrospective effect of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (‘2013 Act’)

The Supreme Court delivered in first judgement on the newly enacted land Acquisition Act, wherein it laid down the circumstances wherein the 2013 Act would have retrospective operation
23rd Jan, 2014

Trans-Border Reputation in laws of Trademark

Trans-Border Reputation in laws of Trademark
15th Jan, 2014

Undisclosed income assessed on the basis of loose sheets of papers

The Jharkhand High Court was seized of a matter wherein the Income Tax Department assessed the income of an assesses on the basis of entries on the loose sheet of papers
5th Jan, 2014

DNA test to determine Paternity #indianlaws #marriagelaws

The Supreme Court dealing with the issue of presumption of birth during marriage has held
5th Jan, 2014

Whether Hospitals carrying out commercial activities fall under Section 1o(23C) (iiiae), Income Tax Act, 1961

It was clarified that a hospital or institution to fall within the sub clause must exist solely for philanthropic purposes and not for the purpose of profit
1st Jan, 2014

Grant of leave to defend under Delhi Rent Control Act, 1958

Principles of grant of leave to defend in summary procedure proceedings of DRCA
11th Dec, 2013

Scope of Section 446 Companies Act, 1956

Principles governing staying of suit in pursuance of winding up proceedings
4th Dec, 2013

Whether mere referring and labeling the deed as “irrevocable” would not make the deed irrevocable

Whether mere referring and labeling the deed as “irrevocable” would not make the deed irrevocable