Section 138 of the N I Act does not admit of any necessity or scope for reading into it the requirement that the directors of the Company in question must also be issued individual notices […]
The legal position settled provides that a conviction can be based solely on the testimony of official witnesses subject to a condition that the evidence of such official witnesses must inspire confidence.
If the goods are cleared at the factory gate, then the excise duty has to be charged on the valuation of the goods to be arrived at the factory gate as that would be the […]
The protection given under Section 197 Cr P C is to protect responsible public servants against the institution of possibly vexatious criminal proceedings for offences alleged to have been committed by them while they are […]
A tendency has, however, developed for roping in all relations of the in-laws of the deceased wives in the matters of dowry deaths which, if not discouraged, is likely to affect the case of the prosecution even […]
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 […]
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 […]
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 […]
“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 […]
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 […]
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 […]