Constitution of India 1949
Art .141 :Precedent – Judicial Discipline – Reference to Larger Bench in case of contradicting views. [ Central Excise Act , 1944 ]
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Art .141 : Precedent – Ex-parte judgment without discussion is Per incurium hence not binding. [ Art .14, Banking Regulation Act 1949 , S,21A ]
Indian Registration Act, 1908
S.30 :Registration – Documents of sale or transfer of the properties must be registered at the place where the immovable property is situated. [ Bihar Amendment Act 1991 , S.30 , Transfer of Property Act ,1882, S.76 ]
State of Jharkhand and Ors. v. Lalita Devi Kejriwal and Ors. AIR 2018 JHARKHAND 7S. 80-O : Royalties – Foreign enterprises – services rendered in India and not the ‘services rendered from India -Merely having a contract with a foreign enterprise and mere earning foreign exchange does not ipso facto lead to the application of S. 80-O of the Act- Without any claim for expertise capable of being used abroad rather than in India, would not be entitled to deduction- The burden is on the assessee to prove eligibility to an incentive or exemption provision and it is subject to strict interpretation – Interpretation of taxing statutes – When there is ambiguity in exemption which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue.
Ramnath and Co v. CIT ( 2020) 425 ITR 337/ 315 CTR 217/ 272 Taxman 275 / 190 DTR 1( SC) www.itatonline.org Editorial : CIT v Ramnath & CO (2016) 388 ITR 307/289 CTR 355/(2017) 79 taxmann.com 416 (Ker) (HC) is affirmed .Constitution of India 1949
Art .141 :Precedents – Binding nature -Decision delivered by a Bench of larger strength is binding on any subsequent Bench of lesser or co-equal strength- A Bench of lesser quorum cannot disagree or dissent from the view of the law taken by a Bench of larger quorum – Subject to discretion of the Chief justice to refer the matter to larger Bench or assign the matter to a particular Bench to decide the issue . [ Consumer Protection Act 1986 , S.13(2)(a) ]
New India Assurance Co. Ltd. v. Hill Multi purpose Cold Storage P. Ltd. AIR 2016 SC 86Transfer 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. : [Indian Registration Act ,1908 , S.17, 49 ,Power of Attorney Act ,1882 S.2 ]
Suraj Lamp & Inds. (P) Ltd Thru DIR v. State of Haryana & Anr AIR 2009 SC 3077Indian Stamps Act,1899,
S.54: Stamp Papers – Use of old stamp papers i.e., stamp paper purchased more than six months prior to proposed date of execution may certainly be a circumstance that can be used as a piece of evidence to cast doubt on authenticity of agreement but that cannot be clinching evidence to invalidate the agreement. [ S.47, Indian Evidence Act , 1872 , S.45, 73 ]
Thiruvengadam Pillai v Navaneethammal and Anr (2008) 4 SCC 530.Indian Registration Act ,1908 .
S.47: Registered Document – Operates from date of its execution – Not from the date of its Registration [ S.17 ]
Principal Secretary, Government of Karnataka and Ors. v. Ragini Narayan and Ors. AIR 2016 SUPREME COURT 4545S. 14A : Disallowance of expenditure – Exempt income -Not earned any tax-exempt during the relevant assessment year – Mixed funds – No disallowance can be made .[ S.80D (2)(ii) ]
Dy.CIT v JSW Ltd ( 2020) 116 taxmann.com 565 79 ITR 585 / 183 ITD 148/ 189 DTR 15/205 TTJ 1 ( Mum) (Trib) www.itatonline.orgS. 254(1) : Appellate Tribunal – Duties Order –Limitation – Pronouncement – The period of 90 days should be computed by excluding at least the period during which the lockdown due to Covid-19 was in force. [ITATR. 34(5) ]
Dy.CIT v JSW Ltd ( 2020) 116 taxmann.com 565 79 ITR 585 / 183 ITD 148/ 189 DTR 15/ 205 TTJ 1 ( Mum) (Trib) www.itatonline.org