Case Analysis

24th Nov, 2014

Rent of a building ordinarily includes charges, if any, paid towards fixtures and fittings

Rent is the consideration paid for use and occupation of property and in broader sense, it is the compensation or fee paid, usually periodically, for the use of the rented property, land, buildings, equipment and […]
24th Nov, 2014

Writ Court cannot direct grant of compensation towards acquisition where action suffers from delay and latches

No direction under Article 226 of the Constitution against the State to initiate land acquisition proceedings in respect of land after lapse of sufficient time could be issued. 
24th Nov, 2014

In cheque dishonor cases there exists a rebuttable presumption of a legally enforceable debt to be proved by Accused

Presumption mandated by Section 139 of the Act includes a presumption that there exists a legally enforceable debt or liability and that is a rebuttable presumption.
24th Nov, 2014

Provisions of SICA, particularly Section 22 prevails over the provisions for recovery of debts in the RDDB Act

SICA aims to revive and rehabilitate not all sick companies but those in the schedule to the IDRA, presumably vital to the economy of the nation
11th Nov, 2014

Impleadment of a subsequent Transferee in a pending suit is not a matter of right

The power of a Court to add a party to a proceeding cannot depend solely on the question whether he has interest in the suit property. The question is whether the right of a person […]
11th Nov, 2014

Difference between Visitation and Custody of minor child between warring parents

A visitation order means an order establishing the visiting times for a non-custodial parent with his or her children. Although the non-custodial parent is responsible for the care of the child during visits, visitation differs […]
11th Nov, 2014

Presumption U/s. 20 of Prevention of Corruption Act not attracted when there is no proof of demand

The question of raising the presumption under said Section 20 would not arise unless it is shown that there was conscious acceptance of the amount knowing it to be illegal gratification.
11th Nov, 2014

National Tax Tribunals Act declared unconstitutional

Sections 5, 6, 7, 8 and 13 of the NTT Act were held to be unconstitutional, they since constituting the structure of the NTT Act and without these provisions the remaining provisions becoming ineffective and […]
11th Nov, 2014

Party while seeking relief under Specific Relief Act must prove and establish the necessary ingredients of claim

Section 20 of the Specific Relief Act specifically provides that Court’s discretion to grant decree of specific performance is discretionary but not arbitrary and this discretion must be exercised in accordance with sound and reasonable […]
3rd Nov, 2014

Tests to ascertain the genuineness of the Will

The Apex Court in the matter namely H. Venkatachala Iyengar vs. B.N. Thimmajamma & Ors. [AIR 1959 SC 443]   dealt with an interesting and important question i.e. what is the true legal position in […]
3rd Nov, 2014

AO must clearly indicate facts not disclosed by Assessee leading to escapement in a case covered by S.147 of the Income Tax Act

AO must clearly indicate facts not disclosed by Assessee leading to escapement in a case covered by S.147 of the Income Tax Act
3rd Nov, 2014

Assessee cannot be made to suffer in claiming refund of penalty with interest due to Revenue’s inaction

Assessee cannot be made to suffer in claiming refund of penalty with interest due to Revenue’s inaction