Income Tax Act, 161 – Section 271(1) (c) – Tax evasion – Penalty – Human error by Chartered Accountant firm – Penalty cannot be imposed.
(2012) 253 CTR 1 : (2012) 348 ITR 306 : (2012) 10 JT 523 : (2012) 9 SCALE 484 : (2012) 11 SCC 316 : (2012) 211 TAXMAN 40 SUPREME…
Negotiable Instruments Act, 1881 — Section 138 -Court has examined the issue at some length and held that presentation of a cheque by the complainant at a place of his choice or issue of notice by him to the accused demanding payment of the cheque amount are not sufficient by themselves to confer jurisdiction upon the courts where such cheque was presented or notice issued
(2014) 10 SCALE 299 : AIR 2015 SC 1006 : (2014) 4 BC 209 : (2014) 4 CCR 190 : (2014) 123 CLA 15 : (2015) 1 JCC 22…
Land Acquisition Act, 1894 – Sections 4 and 3(f)(vi) – Acquisition of Land – For benefit of registered society – Tentative conclusion must be coupled with specific approval to acquire land for public purpose – State Government not prohibited from acting on basis of relevant material on record.
(2000) 3 JT 468 Supp : (2000) 8 SCALE 281 : (2000) 5 SCR 483 Supp SUPREME COURT OF INDIA STATE GOVT. HOUSELESS HARIJAN EMPLOYEES ASSOCIATION — Appellant Vs.…
Evidence Act, 1872 – Section 27 – Disclosure statement – Admissibility – Extent and requirement. The object of the provision, i.e., Section 27 was to provide for the admission of the evidence which but for the existence of the Section could not in consequences of the preceding Sections 25 to 26, be admitted in evidence
AIR 2002 SC 3272 : (2002) CriLJ 4127 : (2002) 7 JT 283 : (2002) 6 SCALE 500 : (2002) 7 SCC 728 : (2002) 2 SCR 419 Supp…
Central Excise Tariff Act, 1985 – Chapter 30 of Schedule (2) – Excise duty – Prior to adjudicating upon whether a product is a medicament or not, Courts have to see what people who actually use the product understand the product to be – If a product’s primary function is “care” and not “cure”, it is not a medicament.
(2013) 9 AD 37 : AIR 2013 SC 2983 : (2013) 199 ECR 137 : (2013) 295 ELT 3 : (2013) 42 GST 21 : (2013) 22 GSTR 161 :…
There is a stipulation that an appeal or representation, as the case may be, from the order of the Chairman shall lie to the UPSEB. The Regulation clearly provides that in case of an Assistant Engineer the Chairman is the competent authority to pass the order of punishment and by virtue of the order passed by the UPSEB remedy of appeal was denied to the delinquent employee
(2013) 10 AD 598 : (2014) 140 FLR 531 : (2013) 13 JT 394 : (2013) LabIC 4442 : (2013) LLR 1233 : (2013) 12 SCALE 390 : (2013)…
First Information Report—Non recording of—The modalities to be adopted are as set out in Sections 190 read with Section 200 of the Code.
2007(3) LAW HERALD (SC) 2269 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice P.K. Balasubramanyan The Hon’ble Mr.…
Murder–It is not conceivable as to why the person would chase another who had not committed any wrong to him and then set him on fire.
2007(3) LAW HERALD (SC) 2267 IN THE SUPREME COURT OF INDIA (VACATION BENCH) Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice P.P. Naolekar Criminal Appeal Nos.…
Murder–Acquittal—A close relative, though present at the spot, not informing the police is relevant factor–Acquittal upheld.
2007(3) LAW HERALD (SC) 2264 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice P.P. Naolekar Criminal Appeal No. 339…
Murder–Non-explanation of injuries–Consistent evidence of the injured eyewitnesses–Minor and simple injuries not a ground to reject the testimony of such witnesses.
2007(3) LAW HERALD (SC) 2257 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice B.N. Agrawal The Hon’ble Mr. Justice P.P. Naolekar The Hon’ble Mr. Justice Dalveer…