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Motor Vehicles Act, 1988 — Compensation for Death of a Child — Calculation of Compensation — Deceased 14-year-old schoolboy — Principles adopted for calculating compensation for death of child — Notional monthly income adopted based on Minimum Wages Act, 1948 for a Class B city (Rs. 5400/- per month) — Addition of 40% for future prospects — Multiplier of 15 adopted based on Reshma Kumari v. Madan Mohan — Deduction of one-half for personal expenses — Statutory heads of compensation (loss of estate, funeral expenses) awarded at Rs. 15,000/- each — Loss of filial consortium awarded at Rs. 40,000/- per parent — Compensation for pain and suffering of the deceased child, who died a day after the accident, awarded at Rs. 25,000/- to inure to the benefit of legal heirs — Total compensation enhanced to Rs. 8,65,400/- with interest at 7.5% per annum. (Paras 7, 8, 9) Motor Vehicles Act, 1988 — Compensation — Assessment of income of deceased — Standard of proof — Where claimants assert a high monthly income (Rs. 95,000/-) for the deceased (a transport contractor owning two trucks), which exceeds the taxable limit, failure to produce Income Tax Returns (ITR) is highly relevant and undermines the claim — The contention that high EMI payments (approx. Rs. 42,500/-) imply double the income is an unfounded assumption, amounting to mere surmises and conjectures. (Paras 3, 6) Hindu Marriage Act, 1955 — Sections 13(1)(i-a) and 13(1)(i-b) — Divorce — Desertion and Cruelty — Irretrievable Breakdown of Marriage — Where parties have been living separately for a long period (24 years in this case) without any prospect of reconciliation, this long period of separation amounts to mental cruelty to both parties, justifying dissolution of marriage — The marriage is deemed to have broken down irretrievably — Fact that spouses hold strongly views and refuse to accommodate each other also constitutes cruelty. (Paras 20, 21, 23, 24, 25, 26, 33, 34) Income Tax Act, 1961 — Sections 37(1), 44C — Deduction of Head Office Expenditure in case of Non-Residents — Interpretation of Section 44C and ‘Head Office Expenditure’ — Distinction between ‘Common’ and ‘Exclusive’ Expenditure — Section 44C, being a special provision with a non-obstante clause, governs the quantum of allowable deduction for any expenditure incurred by a non-resident assessee that qualifies as ‘head office expenditure’ — The definition of ‘head office expenditure’ in the Explanation to Section 44C does not distinguish between common expenditure (shared among branches) and exclusive expenditure (incurred solely for Indian branches) — The term ‘attributable to’ in Section 44C(c) is broad enough to include both common and exclusive head office expenditure; exclusivity is a form of strong attribution — Therefore, Section 44C applies to head office expenditure regardless of whether it is common or exclusive, subjecting the deduction to the statutory ceiling. (Paras 2, 26, 43-45, 47-49, 59-63, 71, 86, 88)
Service Matters

The Respondent would not have any right to get any further advantage in the nature of higher salary or a higher pay scale, especially when nothing from his salary was being deducted on account of his getting pension or perquisites from the earlier employer – The Tribunal was absolutely right in coming to the conclusion that the pay fixation under the order was correct because a mistake was committed in the earlier pay fixation – Appeal stands disposed of.

  (2013) 11 AD 499 : (2014) 140 FLR 7 : (2013) 14 JT 203 : (2014) LabIC 1564 : (2014) 1 LLN 17 : (2013) 13 SCALE 393 :…

If any such action is taken, vis-a-vis those who are residing outside the campus by taking advantage of the order passed by the High Court, it would be open to them to go to the High Court and place the necessary material before the High Court for consideration. The High Court would look into the individual cases and pass appropriate orders according to law – Appeals disposed of.

  (1997) 3 JT 725 : (1997) 3 SCALE 175 : (1997) 4 SCC 444 : (1997) 2 SCR 623 SUPREME COURT OF INDIA JAI MANGLA HARIJAN KALYAN SAMITI —…

Once the land was allotted to the appellant and had become his property it loses the character of being ‘evacuee property’ thereafter; the Collector has, therefore, rightly taken note of the subsequent acquisition of land by the appellant under Section 14-B and recomputed the excess land – Appeal dismissed.

  (2001) 4 JT 419 : (2001) 9 SCC 734 SUPREME COURT OF INDIA SARASWATI INDUSTRIAL SYNDICATE LTD. — Appellant Vs. STATE OF HARYANA AND OTHERS — Respondent ( Before…

Hindu Marriage Act, 1955 – Section 13B – Constitution of India, 1950 – Article 136, 142 – Penal Code, 1860 (IPC) – Section 498A -Decree of divorce – The parties have prayed for decree of divorce by mutual consent in exercise of jurisdiction under Article 136 read with Article 142 of the Constitution of India – The parties have settled their disputes amicably and of their free will, Court satisfied that Memorandum of Settlement dated 17.07.2013 may be accepted by the Court

(2014) 3 RCR(Civil) 959 : (2013) 13 SCALE 142 SUPREME COURT OF INDIA VIMI VINOD CHOPRA — Appellant Vs. VINOD GULSHAN CHOPRA — Respondent ( Before : R.M. Lodha, J;…

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