S. 11 : Property held for charitable purposes – Non-profit organisation — Fee received entitle for exemption-Principle of mutuality not claimed – The Assessing Officer cannot thrust upon the mutuality . [ S.2(15 ) 12A, 13 ]
Confederation of Indian Textile Industry v. ITO (E) (2020)81 ITR 12 (SN) (Mum) (Trib)
Digest of case laws
Online digest of latest case laws
This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws Central Excise Tariff Act , 1985
S.3 : Levy of duty -Emergency power of Central Government to increase duty of excise – Classification- 100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 , Medical and Toilet Preparations Excise Duties Act , 1955 , S.2 , Standards of Weights and Measures ( Packaged commodities ) Rules , 1977, Uttar Pradesh Sales Tax Act , 1948 , S,37B ]
CCE v Madhan Agro Industries India Pvt . Ltd. ( 2018) 67 GST 147 (SC) /( 2018) 15 SCC 733 / MANU/SC/0371/ 2018Railways Act, 1989
S.124A:Compensation on account of untoward incidents – Passenger falling from running train while travelling on valid ticket, entitle to compensation – Authority shall be liable to pay compensation unless negligence on part of deceased is proved beyond reasonable doubt [S.123,124,154]
Jameela v. UOI AIR 2010 SC 3705Negotiable Instruments Act, 1881
S.138: Dishonor of cheque for insufficiency , etc , of funds in the account – – Cheques issued in pursuance of agreement to sell is also a duly enforceable debt or liability.
Ripudaman Singh v. Balkrishna (2019) AIR SC 1625/ MANU/SC/0412/2019Negotiable Instruments Act, 1881
S. 138:Dishonour of cheque for insufficiency , etc. of funds in the account – Notice sent by registered post – Meaning of service by post- Correctly addressing the drawer of the cheque – Mandatory requirement of issue of notice in terms of clause (b) of proviso to Section 138 stands complied with. [General Clauses Act 1897 , S.27 , Indian Evidence Act,1872, S .114 ]
C.C. Alavi Haji v. Palapetty Muhammed (2007) 6 SCC 555The Indian Partnership Act , 1932
S.39: Dissolution of firm – Only two partners – Retirement of one partner – Compulsory Dissolution – Accounts to be settled accordingly. [S. 37, 48]
Guru Nanak Industries and Anr. v. Amar Singh (Dead) through LR (MANU/SC/0453 /2020 (SC)/ AIR 2020 SC 2484Indian Contract Act, 1872
S.139: Discharge of surety by Creditor’s act of commission or omission impacting surety’s eventual remedy – Sureties/Guarantors – Liability of guarantor is equal to and co-extensive with borrower – Sureties rights under the Contract Act can be varied or waived by a Contract. [Code of Civil Procedure, 1908 – Order 37]
Hindu Minority and Guardianship Act, 1956
S.8: Powers of Natural Guardian – Suit for partition and setting aside sale deed – Limitation on filing suit – Suit instituted within 3 years of minor attaining majority – Not barred by limitation – Plaintiffs even though majors, were not managers/karta of Joint family – Not capable of discharging without concurrence of other members of the family [Limitation Act, 1963, S.7, Constitution of India, 1949, Art. 60, 109 ,110, 113]
Transfer of property Act, 1882
S.54: Sale – Power of Attorney – Sale of immovable property through execution of power of attorney sale agreement/general power of attorney/will instead of execution and registration of regular deeds of conveyance deprecated as illegal and irregular – The illegal and irregular process of `Power of Attorney Sales’ spawns several disputes relating to possession and title, and also results in criminal complaints and cross complaints and extra-legal enforcement and forced settlements by land mafia. Therefore, request the Solicitor General to appear in the matter and give suggestions on behalf of Union of India. [S.17, S. 49, Indian Registration Act,1908; S.2, Power of Attorney Act,1882]
Mohammedan Law
Gift – Oral gift under Mohammedan law is valid – Burden of Proof is on the donee.