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WONDERFUL CASE LAW GAME TO LEARN LAW
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http://www.lawweb.in/2013/09/wonderful-case-law-game-to-learn-law.html

"Should You Respond to EVERY Argument?"

During closing arguments, your opponent may tell the jurors dozens of reasons why they should rule against you.  If you're like most trial lawyers, you'll want to address each and every one of those arguments during your opportunity for rebuttal.  But before you do, here's a quick word of advice:
Don't.
Responding to every argument is a knee-jerk response that many of us fall trap to.  You do it because you're afraid that if you don't counter every point your opponent makes, you'll give the jurors justification to rule against your client and you'll set yourself up for a malpractice complaint.  But in practice, not only is there no need to counter every argument, it can actually be detrimental to your case.
Too many attorneys argue from their heels.  They backpeddle away from the strengths of their cases and respond to their opponent's case from a defensive posture.  No one ever looks their strongest when they're on the defensive, yet in courtrooms around the country, that'sexactly how most attorneys are presenting their closing arguments.  For example, when I critique attorneys during their closing arguments, I regularly see this scenario: The plaintiff attorney lists 27 reasons why the defendant is liable.  While he's arguing, the defense attorney dutifully writes down every single one of those 27 arguments, and then spends the first 30 minutes of his closing argument responding to each and every point.  By the time he's done responding to the plaintiff's arguments, the jurors have lost any interest in listening to the rest of his closing argument, and they ignore the strongest arguments in his case.
So why do we do it?
http://www.lawweb.in/2013/09/should-you-respond-to-every-argument.html

ART OF WRITING JUDGEMENTS

ART  OF  WRITING  JUDGEMENTS

Judgement/order, or by whatever name it is called, is

the outcome of a judicial process. The judicial process can be

described as an act of churning the allegations and counter

allegations with evidence to bring the truth on to the surface.

Basing on the truth so extracted, justice is dispensed to the

parties through judgement. It is therefore imperative to the

judicial officer or any other person performing such duties to

consider the interests of all parties concerned. Otherwise,

injustice may be caused to the cause of justice. Judgement

conveys the perceptive intellect and maturity of the judicial

officer. Judgement is the written version of communication of

court's findings and its decision. As such the author (member)

must adopt all techniques of effective communication while

writing the order.
http://www.lawweb.in/2013/09/art-of-writing-judgements.html

Filing RTI Application Online by Indian Citizens

Filing RTI Application Online
Moving towards greater transparency, the Government of India has made filing RTI application online possible by launching an online web portal.

Indian Citizens inclusive of those who are residing abroad will be able to file RTI application through this Portal.
http://www.lawweb.in/2013/09/filing-rti-application-online-by-indian.html]http://www.rtionline.gov.in/1
[url]http://www.lawweb.in/2013/09/filing-rti-application-online-by-indian.html[/url]

Good legal article on written statement
https://docs.google.com/file/d/0B0FApT99RbefdDlYRDFkZFRSNUk/edit?usp=sharing1
JUDICIAL PRONOUNCE MENT ON
W RITTEN STATE MENT AND REPLY STATE MENT
ADDITIONAL W RITTEN STATE MENT
COUNTER CLAIM AND SET OFF
Lecture
Delivered by Hon'ble Mr.Justice G.Rajasuria, Judge, High Court, M adras, at Tamil Nadu State
Judicial Academy during the Induction Training Programme for the Newly recruited Civil Judge Junior
Division 2009.
-http://www.lawweb.in/2013/09/good-legal-article-on-written-statement.html

MP and MLA now as Information Commissioners

The Supreme Court recalled its own order – which would have brought sweeping changes in the functioning of the RTI machinery allowed MP and MLA now as Information Commissioners.
The Supreme Court stated that as the judgment under review suffers from mistake of law we recall the directions and declarations in the judgment under review. Secondly, SC Allowed Member of Parliament or Member of the Legislature or a person holding any other office of profit or connected with any political party or carrying on any business or pursuing any profession from being considered for appointment as Chief Information Commissioner or Information Commissioner. And lastly, wherever Chief Information Commissioner is of the opinion that intricate questions of law will have to be decided in a matter coming up before the Information Commission, he will ensure that the matter is heard by an Information Commissioner who has wide knowledge and experience in the field of law.
The apex court had earlier in its judgment of September 13, 2012, reasoned that the job of the information commissioners was judicial in nature. That is why it had asked the government to involve the chief justice of the SC or the respective high court in the appointment of information commissioners. This Court held that the Information Commission is a judicial tribunal having the essential trappings of a Court and, as an irresistible corollary, it will follow that the appointments to the Information Commission are made in consultation with the judiciary.  Therefore, following judgements were passed:
-http://www.lawweb.in/2013/09/mp-and-mla-now-as-information.html

Personal information of govt employee can be disclosed if State Public Information Officer or appellate authority is satisfied that larger public interest justifies disclosure of such information,
We are in agreement with the CIC and the courts below that the details called for by the petitioner i.e. copies of all memos issued to the third respondent, show-cause notices and orders of censure/punishment, etc. are qualified to be personal information as defined in clause (j) of Section 8(1) of the RTI Act. The performance of an employee/officer in an organisation is primarily a matter between the employee and the employer and normally those aspects are governed by the service rules which fall under the expression "personal information", the disclosure of which has no relationship to any public activity or public interest. On the other hand, the disclosure of which would cause unwarranted invasion of privacy of that individual. Of course, in a given case, if the Central Public Information Officer or the State Public Information Officer or the appellate authority is satisfied that the larger public interest justifies the disclosure of such information, appropriate orders could be passed but the petitioner cannot claim those details as a matter of right.


Supreme Court of India
R.K.Jain vs Union Of India & Anr on 16 April, 2013
http://www.lawweb.in/2013/09/personal-information-of-govt-employee.html

Private diaries are not books of Account for the purpose of Income tax
The term "books of account" referred to in Sub-clause (1) of Explanation 5 to Section 271(1)(c) means books of account which have been maintained for determining any source of income. The term "source of income" as understood in the Income-tax Act is to identify or classify income so as to determine under which head, out of the various heads of income referred to in Section 14 of the Act, it would fall for the purposes of computation of the total income for charging income-tax thereon. Thus, the term "books of account" referred to in this relevant sub-clause of Explanation 5 would mean those books of account whose main object is to provide credible data and information to file the tax returns. A credible accounting record provides the best foundation for filing returns of both direct and indirect taxes. Accounting is called a language of business. Its aim is to communicate financial information about the financial results. This is not possible unless the main objectives of the books of account are to maintain a record of business : to calculate profit earned or loss suffered during the period of time, to depict the financial position of the business ; to portray the liquidity position ; to provide up to date information of assets and liabilities with a view to derive information so as to prepare a profit and loss account and draw a balance-sheet to determine income and source thereof. Thus, the term "books of account" referred to in Explanation 5 must answer the above qualifications. It cannot be understood to mean compilation or collections of sheets in one volume. The books of account referred to are those books of account which are maintained for the purposes of the Income-tax Act and not diaries which are maintained merely as a man's private record ; prepared by him as may be in accordance with his pleasure or convenience to secretly record secret, unaccounted clandestine transactions not meant for the purposes of the Income-tax Act, but with specific intention or desire on the part of the assessee to hide or conceal income so as to avoid imposition of tax thereon.
Now, turning to the facts of the cases in hand, private diaries may have been most regularly maintained, it may have been exhibiting record of the factual facts, contemporaneously made but they were never maintained for the purposes of the Income-tax Act to draw the source of income or for the computation of total income to offer income calculated therefrom for the purposes of taxation. Such books or diaries can hardly be designed or accepted as books of account for the purposes of Explanation 5 of Section 271(1)(c) of the Act, so as to afford immunity from penalty.


Bombay High Court
Sheraton Apparels, Max ... vs Assistant Commissioner Of ... on 3 May, 2002
Equivalent citations: 2002 (5) BomCR 19, (2003) 1 BOMLR 888

Bench: V Daga, J Devadhar
http://www.lawweb.in/2013/08/private-diaries-are-not-books-of.html

DIGEST OF MAHARASHTRA LEGAL TIMES FROM JAN 2013 TO JULY 2013
http://www.sabsebest.org/allmr/mlt.php
http://www.lawweb.in/2013/08/digest-of-maharashtra-legal-times-from.html

Every informer can not automatically be said to be a bonafide "whistle blower".

In our opinion, the appellant without any justification assumed the role of vigilante. We do not find that the submissions made on behalf of the respondents to the effect that the appellant was merely seeking publicity are without any substance. The newspaper reports as well as the other publicity undoubtedly created a great deal of panic among the local population as well as throughout the State of Gujarat. Every informer can not automatically be said to be a bonafide "whistle blower". A "whistle blower" would be a person who possesses the qualities of a crusader. His honesty, integrity and motivation should leave little or no room for doubt. It is not enough that such person is from the same organization and privy to some information, not available to the general public. The primary motivation for the action of a person to be called a "whistle blower" should be to cleanse an organization. It should not be incidental or byproduct for an action taken for some ulterior or selfish motive.

Supreme Court of India
Manoj H.Mishra vs Union Of India & Ors. on 9 April, 2013
http://www.lawweb.in/2013/08/every-informer-can-not-automatically-be.html

Before we evaluate the rival stands, it would be necessary to appreciate the general understanding of doctrine of mutuality. The principle relates to the notion that a person cannot make a profit from himself. An amount received from oneself is not regarded as income and is therefore not subject to tax; only the income which comes within the definition of Section 2(24) of the Act is subject to tax (income from business involving the doctrine of mutuality is denied exemption only in special cases covered under clause (vii) of Section 2 (24) of the Act). The concept of mutuality has been extended to defined groups of people who contribute to a common fund, controlled by the group, for a common benefit. Any amount surplus to that needed to pursue the common purpose is said to be simply an increase of the common fund and as such neither considered income nor taxable. Over time, groups which have been considered to have mutual income have included corporate bodies, clubs, friendly societies, credit unions, automobile associations, insurance companies and finance organizations. Mutuality is not a form of organization, even if the participants are often called members. Any organization can have mutual activities. A common feature of mutual organizations in general and of licensed clubs in particular, is that participants usually do not have property rights to their share in the common fund, nor can they sell their share. And when they cease to be members, they lose their right to participate without receiving a financial benefit from the surrender of their membership. A further feature of licensed clubs is that there are both membership fees and, where prices charged for club services are greater than their cost, additional contributions. It is these kinds of prices and/or additional contributions which constitute mutual income.
http://www.lawweb.in/2013/08/doctrine-of-mutuality-in-income-tax.html

CJI cautions students against chasing only money, fame
HYDERABAD: Supreme Court Chief Justice P Sathasivam on Saturday cautioned Nalsar graduates against being carried away by money, fame and brand names of companies. "One day you might get a feeling that you are leading an unfulfilled life all along."

Participating as the chief guest at the 11th annual convocation of Nalsar University here, the CJI exhorted the students to follow their hearts. "No attractive salary packages or working with brand names can give the satisfaction which you may derive from doing what your heart desires. When you reach my age, money and brand names will not satisfy you. I know it is too early to talk about the tail end of your career, but time just flies and it is always good to be prepared. Never see law only as a means of livelihood. It should be your mission in life. This law degree is a licence to you to help others to resolve their disputes. Apart from personal empowerment, the ability to contribute to social welfare should be the true social value of legal education," the CJI said.
http://www.lawweb.in/2013/07/cji-cautions-students-against-chasing.html

HC issued guidelines to end TDS credit & refund adjustment harassment of Assessee by CPU
https://docs.google.com/file/d/0B5vWGtQ14k1BM2Rab2pPWWJ1WFU/edit?usp=sharing
http://www.lawweb.in/2013/07/hc-issued-guidelines-to-end-tds-credit.html

With a view to prevent undervaluation and under-reporting of transactions in the real estate sector and also to collect tax at the earliest point of time, vide the Finance Act, 2013, a new section 194-IA has been inserted with effect from 1 June, 2013 to introduce TDS at the rate of 1% on the value of transfer of immovable property where the consideration is Rs. 50 Lacs or more. 
Salient features of Section 194-IA:
The obligation to deduct TDS is cast on all Buyers, whether resident or non-resident, and includes individual, firm, company, etc.
The Seller should be a resident.
The quantum of consideration should be Rs. 50 Lacs or more.
Tax shall be deducted at the rate of 1%.
Tax is to be deducted either at the time of making payment or crediting of any sum as consideration for transfer of immovable property, whichever is earlier.
http://www.lawweb.in/2013/07/tds-on-transfer-of-immovable-property.html

60 very useful apps for Lawyers
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http://www.lawweb.in/2013/07/60-very-useful-apps-for-lawyers.html

Circular of Income Tax office regarding issue of TDS certificate
CIRCULAR NO. 04/2013
F.No 275/34/2011-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 17th April, 2013
Sub: Issuance of certificate for tax deducted at source in Form No. 16 in accordance with
the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the
Income-tax Rules 1962 -- regarding
1. Section 203 of the Income-tax Act 1961 ("the Act") read with the Rule 31 of the Income-tax
Rules 1962 ("the Rules") stipulates furnishing of certificate of tax deduction at source (TDS) by
the deductor to the deductee specifying therein the prescribed particulars such as amount of TDS,
valid permanent account number (PAN) of the deductee, tax deduction and collection
account number (TAN) of the deductor, etc. The relevant form for such TDS certificate is Form
No. 16 in case of deduction under section 192 and Form No. 16A for deduction under any other
-//http://www.lawweb.in/2013/06/circula-of-income-tax-office-regarding.html

Accounts regularly maintained in the course of business are to be taken as correct

The next aspect which requires to be addressed is whether the books of accounts could have been rejected by the High Court on the ground that the entries had not been proven due to dispute of signatures solely on the foundation that the plaintiff had not examined the handwriting expert when there was a denial of the signature. We have already dealt with the factum of signature, the pleading and the substance in the evidence. The plaintiff No. 2, his accountant and other witness have categorically stated that the books of accounts have been maintained in the regular course of business. The same has not been disputed by the defendant. In such a circumstance, we may profitably reproduce a few lines from Commissioner of Income Tax, Delhi v. Woodward Governor India Private Limited[8]: -
"One more principle needs to be kept in mind. Accounts regularly maintained in the course of business are to be taken as correct unless there are strong and sufficient reasons to indicate that they are unreliable."
29. Applying the said principle to the pleadings and the evidence on record, we find no reason that the books of accounts maintained by the plaintiff firm in the regular course of business should have been rejected without any kind of rebuttal or discarded without any reason.

Supreme Court of India
M/S Gian Chand & Brothers vs Rattan Lal @ Rattan Singh on 8 January, 2013
//http://www.lawweb.in/2013/06/accounts-regularly-maintained-in-course.html

Factors to be considered for deduction of expenditure from payment of Income Tax
In conclusion, we may state that in order to find out if an expenditure is deductible the following have to be taken into account (i) whether the system of accounting followed by the assessee is mercantile system, which brings into debit the expenditure amount for which a legal liability has been incurred before it is actually disbursed and brings into credit what is due, immediately it becomes due and before it is actually received; (ii) whether the same system is followed by the assessee from the very beginning and if there was a change in the system, whether the change was bona fide; (iii) whether the assessee has given the same treatment to losses claimed to have accrued and to the gains that may accrue to it; (iv) whether the assessee has been consistent and definite in making entries in the account books in respect of losses and gains; (v) whether the method adopted by the assessee for making entries in the books both in respect of losses and gains is as per nationally accepted accounting standards; (vi) whether the system adopted by the assessee is fair and reasonable or is adopted only with a view to reducing the incidence of taxation.

Supreme Court of India
Commissioner Of Income Tax, Delhi vs M/S Woodward Governor India P. ... on 8 April, 2009
http://www.lawweb.in/2013/06/factors-to-be-considered-for-deduction.html

Police can not investigate offences under Income Tax Act
It may be mentioned here that Section 276C of the Income Tax Act provides for punishment for wilful attempt to evade tax, etc. It is also to be noted in this connection that Sub-section (1) of Section 279 of the Income Tax Act provides that a person shall not be proceeded against for an offence Under Section 275A, Section 276, Section 276A, Section 276B, Section 276BB, Section 276C, Section 276CC, Section 276D, Section 277 or Section 278 except with the previous sanction of the Chief Commissioner or Director-General or Commissioner unless the prosecution is at the instance of the Commissioner (Appeals) or of the appropriate authority referred to therein. Section 279A of the Income Tax Act provides that notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence punishable Under Section 276B or Section 276C or Section 276CC or Section 277 or Section 278 shall be deemed to be non-cognizable within the meaning of that Code. Reading Section 279A and Section 279 together it is evident that offences Under Section 277 and Section 278 of the Income Tax Act are not cognizable offences and as such the police have no power of their own to investigate any such offence and any prosecution for any such offence can be launched by a complaint with the previous sanction of the Chief Commissioner or Director-General or Commissioner. As we have seen the F.I.R. in this case mentions Sections 277 and 278 of the Income Tax Act but the offences under the said sections being non-cognizable the police cannot investigate the same on the basis of their own power as a matter of course although prosecution under those sections can be launched by filing complaint with the previous sanction or at the instance of any of such authorities as mentioned in Section 279 of the Income Tax Act which evidently is not the case here. There is no doubt that the F.I.R. of the present case also includes several sections of the Indian Penal Code, such as, Sections 120B, 420, 468 and 471. From the averments contained in the F.I.R. it is evident, apparent and transparent that substantially the allegation on the basis of which the investigation has been started is that the petitioners in collusion and conspiracy with others evaded payment of proper income tax and also submitted income tax returns based on false statements and forged and fabricated materials. The basic offences, if any, being under the Income Tax Act the requirement regarding sanction for prosecution and the bar of lack of authority on the part of the police to investigate such offences in view of the specific provisions of the Income Tax Act cannot be circumvented by inclusion of some other ancillary offences under the Indian Penal Code which are only components of or rather only incidental to or instrumental in the commission of the basic offences under the Income Tax Act or which are closely linked up with such offences and which have no separate conseqnences other than what are sought, to be prevented by enacting specific penal provisions in the Income Tax Act, namely, evasion of tax and steps in that direction. In that view of the matter also the F.I.R. cannot be sustained simply because offences punishable under certain sections of the Indian Penal Code, such as, Sections 420, 468, 471 read with Section 120B have been included in the F.I.R. along with the main offences punishable under the Income Tax Act which, under law, the police cannot investigate on the basis of their own authority.


Calcutta High Court
Hiralal Banka And Ors. vs Mr. P.S. Bose And Ors. on 8 April, 1993
Equivalent citations: 1995 (1) ALT Cri 7, (1993) 2 CALLT 299 HC, 98 CWN 396
-//http://www.lawweb.in/2013/06/police-can-not-investigate-offences.html