Judgements Uploaded By Users In Category: Other Laws
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The Allahabad High Court has held that Constitution of India. Art. 226 : Cyber-Fraud Claim – Customer Liability under RBI Circular (RBI Circular dated 06-07-2017 – Customer Protection – Limiting Liability of Customers in Unauthorised Electronic Banking Transactions) - RBI Circular protects customers only in cases of third-party breach or where no negligence is attributable to the account holder; it cannot be… Read More ...
The SUPREME COURT has held that Tribunals Reforms Act, 2021. Constitution of India- Eligibility criteria for appointment of Accountant/Technical Members of ITAT – Requirement of 25 years’ experience for Chartered Accountants struck down as arbitrary and unconstitutional [Art. 14]: Pursuant to a mentioning by counsel in W.P. (C) No. 626 of 2021, the Supreme Court directed insertion of additional paras after… Read More ...
The SUPREME COURT has held that Indian Registration Act, 1908 S. 17 : Documents of which registration is compulsory - Assignment of decree for specific performance-Decree for specific performance does not create or transfer any right, title or interest in immovable property-Assignment of such decree is not an instrument falling under Section 17(1)(e)- Assignment deed was valid even without registration and… Read More ...
The SUPREME COURT has held that Tribunals Reforms Act, 2021. Constitution of India – Tribunals – Independence of Judiciary – Constitutional validity of the Tribunals Reforms Act, 2021 – Legislative override of judicial directions – Doctrine of separation of powers- Validity of the Act is struck down -Tribunals being substitutes for High Courts in many fields, must meet the same constitutional… Read More ...
The Mumbai Tribunal has held that Bharatiya Sakshya Adhiniyam, 2023 S. 132 : Professional communications-Advocate-Client Privilege-Summoning of Advocates-Investigating Officer cannot directly summon a lawyer appearing for a party to elicit facts of the case-Privileged communication protected under S. 132 of the Bharatiya Sakshya Adhiniyam, 2023-Summons valid only if it falls within statutory exceptions and approved by a superior officer-No need for… Read More ...
The Bombay High Court has held that Maharashtra Co-operative Societies Act, 1960 S. 92 : Limitation–Co-Operative Housing Society- Recovery of maintenance charges – Continuous cause of action – Claim not time-barred - Section 92 is a special provision of limitation which overrides the Limitation Act - Orders of the Co-operative Court and Appellate Court were set aside and the dispute was allowed--… Read More ...
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 ...