Tribunal -Courts , Tribunal and Judiciary – Appointment and selection – Clarification of order dt 9-2 2018 in Kudrat Sandhu (2018) 4 SCC 346, pars 1 and 2 .
Tribunal -Courts , Tribunal and Judiciary – Appointment and selection – Clarification of order dt 9-2 2018 in Kudrat Sandhu (2018) 4 SCC 346, pars 1 and 2 .
Appellate Tribunals and Other Authorities ( Conditions of Service ) Bill , 2014 .
Tribunal -Courts , Tribunal and Judiciary – Appointments in certain Tribunals requiring immediate attention .
Finance , Act , 2017
S. 184 : Merger of Tribunals and other Authorities and Conditions of Service of Chairpersons , Members etc – Excessive delegation – Whether Unconstitutional- Courts , Tribunals and Judiciary -Appointment process -Independence of Judiciary [ S.183 , Constitution of India , Art . 124, 214, 216, 226, 323-A ,323-B ]
Constitution of India.
Art 141 : Law declared by the Supreme Court shall be binding on all courts with in territory of India – Binding precedent -A decision , unaccompanied by reasons can never be said to be a law declared by the Supreme Court , though it will bind the parties inter se in drawing the curtain on the litigation .
Interpretation – Doctrine of precedents and stare decisis -Binding precedent .
Interpretation- Precedent – Doctrine of merger- Non -Speaking order of Supreme Court refusing to special leave to appeal – Doctrine of merger would not apply . [ Constitution of India , Art . 141 ]
S. 2(22)(e):Deemed dividend – Loans and advances to subsidiary – Not established the business purposes – Addition as deemed dividend is held to be valid – Reassessment is also held to be valid [ S. 147 , 148 ]
S. 2(22)(e):Deemed dividend –Redeemable debenture – Addition cannot be made as deemed dividend – Advance for purchase of machinery – In the course of business addition cannot be made as deemed dividend – Intercorporate deposit – Repaid before end of relevant year – Addition as deemed dividend is held to be justified
S. 2(22)(e):Deemed dividend – Business transaction – Common directors – Advance in the course of business as commercial transactions – Addition cannot be made as deemed dividend
S. 2(22)(e):Deemed dividend – Share holder – Transferred share holding on borrower company to lender company before advance of loan – Addition cannot be made as deemed dividend .