Wealth Tax Act, 1957 – Section – 17, 2(m) – Deduction – Whether on the facts and in the circumstances of the case the debts amounting to Rs. 30 lacs and odd, more or less for each of the assessment years under appeal, were rightly not allowed as a deduction in calculating the net wealth of the assessee ?
(1996) 4 AD 30 : (1996) 133 CTR 182 : (1996) 222 ITR 189 : (1996) 4 JT 62 : (1996) 3 SCALE 313 : (1996) 8 SCC 122…
Ocean-going vessel – Whether the vessels which have been converted into Tran shippers to be used in Indian territorial waters for topping up bulk carriers, can be said to be vessels for home consumption merely on that account,
SUPREME COURT OF INDIA SHANTILAL KHUSHALDASS AND BROS. PVT. LTD. AND ANOTHER — Appellant Vs. ASSISTANT COLLECTOR OF CUSTOMS, GOA — Respondent ( Before : S. P. Bharucha, J;…
Criminal Procedure Code, 1973 (CrPC) – Sections 195 and 340 – Perjury – Making of false statement in court of Rent Controller – Though Rent Controller discharges quasi-judicial functions, he is not a Court, as understood in conventional sense and he cannot make complaint under Section 340 Cr.P.C
AIR 2012 SC 466 : (2012) 1 RCR(Criminal) 195 : (2011) 2 RCR(Rent) 616 : (2011) 13 SCALE 137 : (2012) 2 SCC 60 : (2012) AIRSCW 730 :…
Income Tax Act, 1963 – Section – 245C, 245H, 245D – Application for settlement – The assessee approached the Settlement Commission (Commission) with an application under Section 245-C of the Act – Section 245-H empowers the Commission to grant immunity from prosecution to an applicant if it is satisfied that he has made full disclosure of his income and has fully cooperated with the Commission
(1996) 2 AD 629 : (1996) 132 CTR 290 : (1996) 219 ITR 618 : (1996) 3 JT 144 : (1996) 2 SCALE 655 : (1996) 8 SCC 154…
Criminal Procedure Code, 1973 (CrPC) – Sections 482, 190 – Inherent powers of High Court – Scope – High Court is not empowered under Section 482 to appreciate evidence for quashing order taking cognizance.
(1996) CriLJ 1372 : (1996) 1 Crimes 21 : (1996) 1 JT 601 : (1996) 1 SCALE 394 : (1996) 8 SCC 164 : (1996) 1 SCR 744 SUPREME…
Promotion – The respondents-employees were appointed to the posts of L.D.C. in 1970-71 – The Departmental Promotion Committee constituted for the purpose of selection for promotion to the post of U.D.C. had considered the appellant’s claim and found him fit. It regularised his services and has given him the promotion as he was senior to the respondents
(1997) 10 JT 700 : (1997) 3 SCALE 91 : (1997) 9 SCC 658 : (1997) SCC(L&S) 1098 : (1997) 2 SCR 628 SUPREME COURT OF INDIA PRAHALLAD BARAL…
Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960 – Section – 3(7) – Judicial separation – The claim made by learned Senior Counsel for the appellants, is that a wife who had separated in property from her husband, shall be treated to be a judicially separated wife for the purposes of Section 3(7) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960
(1998) 7 JT 237 : (1998) 9 SCC 186 SUPREME COURT OF INDIA SAROJ BHARDWAJ (SMT) AND ANOTHER — Appellant Vs. ADDITIONAL CIVIL JUDGE AND OTHERS — Respondent (…
Payment of Wages Act, 1936 – Sections 15 nd 16 – Constitution of India, 1950 – Articles 226 and 227 – Tribunal powers to issue writ – Wrong interpretation by lower Tribunal.
AIR 1961 SC 970 : (1961) 2 FLR 205 : (1961) 1 LLJ 1 : (1961) 3 SCR 220 SUPREME COURT OF INDIA SHRI AMBICA MILLS CO. LTD. —…
Motor Vehicles Act, 1939 – Section 95(2)(b) – Statutory liability of insurer – Scope of – The insured vehicle allowed to carry six passenger, the maximum liability of insurer is at the rate of Rs. 2,000/- per passenger subject to total liability of Rs. 20,000/-. Motor Vehicles Act, 1939 – Section 110-B – Compensation – Considerations for determination of – Necessity to balance loss of future pecuniary benefit which could have accrued to the claimant – Decision partly on conjectures – Permissibility.
(1971) ACJ 206 : AIR 1971 SC 1624 : (1971) 1 SCC 785 : (1971) SCR 20 Supp : (1971) 3 UJ 489 SUPREME COURT OF INDIA SHEIKHUPURA TRANSPORT…
Interpretation of deeds – Release deed – Scope of – Principle for construction of instrument relinquishing the property – Effect of wide language employed in the instrument. It is a well settled rule of interpretation of deeds of release that however wide and general the covenant of release may be, its operation must be restricted to the rights which are in the contemplation or in controversy between the parties and would not cover or comprehend rights which are never in the minds of the parties at that time.
AIR 1975 SC 895 : (1976) 1 SCC 299 : (1975) 7 UJ 303 SUPREME COURT OF INDIA RAJAGOPAL PILLAI AND ANOTHER — Appellant Vs. PAKKIAM AMMAL AND OTHERS…