Judgements Uploaded By Users In Category: Other Laws
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The Delhi Tribunal has held that Black Money (Undisclosed Foreign Income and Assets) Act, 2015 . S. 10(3) :Assessment – Charge of tax Undisclosed foreign asset – Asset ceased before 1.7.2015 – Not taxable-Penalty – Non-disclosure of asset – Ceased before AY 2012–13-Penalty not leviable-Doctrine of election/approbate and reprobate-Once proceedings under the IT Act are consciously chosen, the Revenue cannot subsequently… Read More ...
The Supreme Court has held that Tax cannot be imposed by inference or by trying to probe into the intention of the legislature and by considering what was the substance of the matter (i) The assessments undertaken for the three years were already held to be invalid because of being time barred, in view of Section 19 of the Assam General… Read More ...
The Bombay High Court has held that S. 255 : Income tax Appellate Tribunal–Additional premises for the functioning of Court Rooms–Interim order of the High Court dated 28th June, 2000 allotting the premises to ITAT for the functioning of additional five court rooms is affirmed [S. 254, Art. 226] The ITAT Bar Association Mumbai has filed a PIL before the Bombay High… Read More ...
The Supreme Court has held that Sale of an immovable property has to be for a price. Payment of price is essential, even if it is payable in the future. A sale deed executed without the payment of price is not a sale at all in the eyes of law. It is void. “54. “Sale” defined.—“Sale” is a transfer of ownership… Read More ...
The Delhi High Court has held that Restrictive covenants in employment contracts which operate after cessation of employment are unenforceable (i) It is now well settled that post-service restrictive covenants in employment contracts, which operate after cessation of employment, are unenforceable under Indian law. (ii) The doctrine of restraint of trade, as embodied under Section 27 of the Indian Contract Act, 1872,… Read More ...
The SUPREME COURT has held that Insolvency and Bankruptcy Code, 2016. S. 7: Initiation of corporate insolvency resolution process-Limitation-Acknowledgement of debt-Balance sheet entries-Validity of acknowledgment under S. 18 of the Limitation Act even where name of creditor is not specifically mentioned-Liberal interpretation-Prior financial statements and cash flow disclosures may be relied on- Substantive jural relationship and continuing liability inferred- COVID-19 extension-Applicability… Read More ...
The SUPREME COURT has held that Bharatiya Nagarik Suraksha Sanhita, 2023. (BNSS) S. 35 : When police may arrest without warrant-Notice by Investigating Agency-Inquiry-Electronic communication-Liberty of individual involved-Cannot be served via WhatsApp or electronic communication-Standing order must follow CrPC/BNSS modes only -Application to modify earlier order rejected-State must ensure personal service-Application dismissed. [S. 2(i), 2(k), 35(3), 35(4), 35(5), 35(6),39, 63, 64(2),… Read More ...
The Rajasthan High Court has held that Rajasthan Rent Control Act, 2001 S. 9 : Eviction of tenants-Partnership firm-Tenancy created in individual capacity-Non-joinder of firm or other partners immaterial-Landlord’s bona fide need proved-Tenant cannot dictate choice of premises-Writ not maintainable-Petition dismissed. [S. 2(i),21, Succession Act, 1956, Order 6 Rule 17 CPC, Order 14 Rule 5, 30 CPC, Ss. 2(i), 21, Art. 226]… Read More ...
The Bombay High Court has held that Real Estate (Regulation and Development) Act, 2016 (RERA, Act) S. 43 : Real Estate Appellate Tribunal-Powers of Tribunal-Maharashtra Real Estate Regulatory Authority-Right to legal representation-A Hybrid system of hearing-Execution of orders-Delay in enforcement-Virtual-only hearings-Hybrid hearing not offered-Absence of mechanism for urgent listing and execution-Access to justice is an important of any courts / Tribunals exists,… Read More ...
The Bombay High Court has held that Companies Act, 2013. S. 2(62) : One person company–The separate legal personality and limited liability shield of an One Person Company (OPC) under Indian corporate law-The separate legal personality and limited liability shield of an OPC under Indian corporate law- Set aside the direction of the Arbitration Tribunal against Mr. Savan Prasad. [S. 3(1), Arbitration… Read More ...