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Good study material on interpretation of statutes
https://drive.google.com/file/d/0B5vWGtQ14k1BQXNFYkFmanFqVTA/edit?usp=sharing
http://www.lawweb.in/2014/08/good-study-material-on-interpretation.html

When income tax officer should not impose penalty on assessee ?
SUBMITTED BY; PRAKASH JOTWANI

In the case of Reliance Petroproducts Ltd., (supra), the Hon'ble
Supreme Court held that in order to be covered by the provisions of section
271(1)(c), there has to be concealment of particulars of income by the
assessee or furnishing of in-accurate particulars of his income. Explaining
further, the Hon'ble Supreme Court observed that when no information given
in the return is found to be in-correct or in-accurate, the assessee cannot be
held guilty of furnishing in-accurate particulars of its income and unless the
case is strictly covered by the provision, the penalty cannot be imposed. It is
further held that where there is no finding that the particulars furnished by
the assessee in its return are in-accurate or erroneous or false, there is no

question of imposing penalty u/s 271(1)(c) of the act merely because the claim
of the assessee for deduction is disallowed in the quantum proceedings.
Keeping in view the ratio of the decision of Hon'ble Supreme Court in the case
of Reliance Petroproducts Ltd. (supra) and having regard to all the facts of the
case as discussed above, we are of the view that the present case is not a fit
case to impose penalty u/s 271(1)(c) of the Act and the ld. CIT(A) is not
justified in confirming the penalties imposed by the A.O. for both the years
under consideration.


IN THE INCOME TAX APPELLATE TRIBUNAL "E"
BENCH,
MUMBAI
BEFORE S/SHRI H.L. KARWA, HON'BLE PRESIDENT AND P.M. JAGTAP, AM
I.T.A. No.2559 /Mum/2013

Assessment Year : 2003-2004

Salman Khan,

3, Galaxy Apts.,
Vs.
B.J. Road, Band Stand,
Bandra (W),
Mumbai – 400 050.


Date of Pronouncement : 30-7-2014
O R D E R
PER BENCH.
http://www.lawweb.in/2014/08/when-income-tax-officer-should-not.html

Whether issue of limitation can be decided as preliminary issue?


We have not expressed any opinion with regard to the
issue of limitation except saying that the present issue could
not have been taken up as a preliminary issue.

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 5954 2014
(Arising out of S.L.P. (Civil) No. 33200 of 2014)
Satti Paradesi Samadhi & Philliar Temple

Versus
M. Sankuntala (D) Tr. Lrs. & Ors.

Dipak Misra
Dated;July 03, 2014.
-http://www.lawweb.in/2014/08/whether-issue-of-limitation-can-be.html

List of important Supreme court judgment from 2012 to 2014
http://www.airinfotech.in/impdecision.html
http://www.lawweb.in/2014/07/list-of-important-supreme-court.html

Great lawyers must write well. But what does that mean? I could give you a list of what you should or shouldn't do as a legal writer. I think that you might find such an article useful regardless of your skill level because the best writers always strive to improve and the worst writers, well, they need a lot of guidance.



The appellate judge communicates through writing. Indeed, every official act is a written one. To act effectively, the judge must write well. Clarity, persuasiveness, organization, and plain old storytelling must find their way into the judge's opinions.
Lawyers have the same responsibility. We are professional writers. My legal career has included both an appellate practice and a writing-heavy litigation. That is, in the big cases, I typically find myself in the writing roles, which is not an accident. So I have spent a lot of time pondering the theoretics of legal writing (or at least what makes it good or bad).
Writing has a technical component that matters. You can improve your writing by learning what to do and what to avoid. That takes conscious practice. Attend the seminars; read the articles about writing; then think about what you learned when you write.

Everything you write has an audience and a purpose. Do not forget either one as you craft each and every sentence. The purpose of legal writing is usually to persuade, but think deeply and thoroughly about that purpose. For example, you write a motion to dismiss brief or opposition brief to persuade a judge to either dismiss or not dismiss a complaint.
But whether you are the plaintiff or defendant, you want to educate the judge about the law, facts, and your client should the case go forward. If the case doesn't go forward, you know that the appellate court may read your brief. If it is a high-profile case, the press might read it, the reporting of which could affect your client's business.
http://www.lawweb.in/2014/05/tips-for-improving-your-legal-writing.html

Good Ebook on CPC by shri B S Chauhan Judge of Supreme court
https://drive.google.com/file/d/0B5vWGtQ14k1BcDRMZXFpcFNMdzg/edit?usp=sharing
http://www.lawweb.in/2014/05/good-ebook-on-cpc-by-shri-b-s-chauhan.html

RTI application is not tenable in respect of information available on website of public authority
Central Information Commission (CIC): CIC has held that, "Once information is made public it cannot be said to be held by or under the control of public authority in terms of section 2(j) of the RTI Act, because then the citizens have direct access to such information." CIC was responding to an appeal wherein it was alleged that information rendered by CPIO, Staff Selection Commission, Karnataka-Kerala Region regarding recruitment of Assistant Grade III in General Depot, Technical and Account Cadres and Hindi posts (AG II and Typist) in FCI examination, 2012 was "incorrect and incomplete". Earlier the appellant had approached the Staff Selection Commission seeking certain information (rank list, cut off marks, list of appointed candidates, marks secured by her in compute proficiency test etc.) in the said examinations. It was contended by the appellant that CPIO had denied providing some of the information on the ground that it was available on website. The applicant further submitted that it is her right to get the information from the public authority irrespective of the fact whether such information is available on the public domain or not. This contention of the applicant was rejected by the Commission which held that public authority has already made the said information public by placing it on their website. (Reshmi C.K. v. Staff Selection Commission, Karnataka-Kerala Region, Case No. CIC/SM/A/2013/000853¬SS, decided on April 21, 2014)
http://www.lawweb.in/2014/04/rti-application-is-not-tenable-in.html

Good Ebook on valuation of property
https://drive.google.com/file/d/0B5vWGtQ14k1BY2VNQjBzblc3STg/edit?usp=sharing
http://www.lawweb.in/2014/04/good-ebook-on-valuation-of-property.html

Courtyard not included in built-up area: HC
PANAJI: The high court of Bombay at Goa has held that the area of courtyard cannot be included to calculate the built-up area of a residential unit for assessing the income tax liability of a construction firm.

The order comes as a relief to a partnership firm, whose claim of deduction amounting to 1.71 crore was not allowed by the income-tax appellate tribunal (ITAT). ITAT ordered that the built-up area should have included a courtyard that was excluded by the firm while computing the built-up area to claim deduction.

The case pertains to the interpretation of Section 80-IB (10) of the Income Tax Act. The section provides that the amount of deduction in the case of an undertaking developing and building housing projects approved before March 31, 2008, by a local authority, will be 100% of the profits from such housing project if the residential unit has a maximum built-up area of 1,500 square feet (as is applicable for Goa)
.The question before the high court was whether the area of the rear courtyard which is open to the sky and appurtenant to the residential unit is to be included to compute the built-up area as mentioned under Section 80-IB(10) of the act.
http://www.lawweb.in/2014/03/courtyard-not-included-in-built-up-area.html

Exam paper for District Judge
https://drive.google.com/file/d/0B5vWGtQ14k1BVnFqZnQ1MWJmOFU/edit?usp=sharing1
https://drive.google.com/file/d/0B5vWGtQ14k1BVnNZdzFMNHFtaDg/edit?usp=sharing
-http://www.lawweb.in/2014/03/exam-paper-for-district-judge.html

Maharashtra money lending regulation Act 2014-BARE ACT
https://drive.google.com/file/d/0B5vWGtQ14k1Bc0NUVC1yRWI2LUk/edit?usp=sharing1


http://www.lawweb.in/2014/03/maharashtra-money-lending-regulation.html

Party not subjecting himself to cross examination inspite of court order-it is not safe to rely on his examination in chief

The plaintiff-landlord had not subjected himself to crossexamination in spite of the order of the court on remand. It would, therefore, not be safe to rely on the examination-in-chief which was not subjected to cross-exami- nation before the remand was made. If that is so, it will appear that there is no evidence of the plaintiff in respect of the allegations in the plaint. There was no question of cross-examining the plaintiff travelling beyond the evidence of the plaintiff given in examination-in-chief and thereby giving an opportunity to make out a case in cross-examina- tion. It therefore, appears from the pleadings and the evidence that the respondent did not make out any case of the appellant parting with possession by putting up the hoarding1

Supreme Court of India
Gopal Saran vs Satyanarayana on 20 February, 1989
Equivalent citations: 1989 AIR 1141, 1989 SCR (1) 767
Bench: Mukharji, Sabyasachihttp://www.lawweb.in/2014/03/party-not-subjecting-himself-to-cross.html

Good legal article on Due Diligence in Real Estate

Submitted  By Rahul Jaryal
Bharti Vidyapeeth New Law College,

Pune

Purchasing and owning real estate is always linked with high risk and always requires utmost care — whether it's a single family home that you'll occupy or an apartment building for income. You'll hear experts say to make sure to "do your due diligence" when buying property, what does that actually mean? What is due diligence?
The truth is, there isn't an Easy Button for doing your due diligence. It's really a time-consuming process, and few people have any idea what to do. So here is what it means and some of the steps you should consider and perform.
Do research !
Due diligence means taking caution, performing calculations, reviewing documents, procuring insurance, walking the property, etc. — essentially doing your homework for the property before you actually make the purchase. If there are too many issues with the property — and that means too much potential risk and cost — then you can cancel your purchase agreement and look for a better property.
A seller can sell only what he possesses. Therefore if a seller has proper and valid title, on purchase you will get valid title. If the seller's title is defective, you will get only defective title. The simple reasoning is that he can sell what he has, and nothing more.
Investigation of Title
-http://www.lawweb.in/2014/03/good-legal-article-due-diligence-in.html

Judgment of supreme court on appointment of Judges of High court of Madras

20. Thus, it is apparent that judicial review is permissible only on assessment of eligibility and not on suitability. It is not a case where the writ petitioners could not wait till the maturity of the cause i.e. of decision the collegium of this Court. They took a premature step by filing writ petitions seeking a direction to Union of India to return the list sent by the collegium of the Madras High Court without further waiting its consideration by the Supreme Court collegium. Even after the President of India accepts the recommendations and warrants of appointment are issued, the Court is competent to quash the warrant as has been done in this case of Shri Kumar Padma Prasad v. Union of India & Ors., AIR 1992 SC 1213 wherein the recommendee was found not possessing eligibility for the elevation to the High Court as per Article 217(2). This case goes to show that that even when the President, has appointed a person to a constitutional office, the qualification of that person to hold that office can be examined in quo warranto proceedings and the appointment can be quashed. (See also: B.R. Kapur v. State of Tamil Nadu & Anr., AIR 2001 SC 3435).
21. In such a fact-situation, the writ petitioners or the members of the Bar could approach Hon'ble the Chief Justice of India; or the Hon'ble Law Minister, but instead of resorting to such a procedure, the writ petitioners had adopted an unwarranted short cut knowing it fully well that on the ground of the suitability, the writ petitions were not maintainable.REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
SPECIAL LEAVE PETITION (C) NOs. 892-893/2014
Registrar General, High Court of Madras
...Petitioner
Versus
R. Gandhi & Ors.
Dated;March 5, 2014.
http://www.lawweb.in/2014/03/judgment-of-supreme-court-on.html

Right to inspection includes Right to take notes and obtain copies
We may add that the right to inspection ordinarily includes the right to have copies of the document Ormerod Grierson & Co. v. St. Georges Iron Works (1905) 1 Ch. 505; 74 L.J. Ch. 373; 53 W.R.502; 92 L.T.541 and Bevan v. Webb (1901) 2 Ch. 59 at p. 74;70 L.J. Ch. 536; 49 W.R. 548; 84 L.T. 609; 17 T.L.R. 440; but according to the practice which obtains in England the parties cannot make copies for themselves though they are entitled to be supplied with copies on payment of necessary fees to the Court In the Present case it would be sufficient to direct that the plaintiffs will be at liberty not merely to inspect the documents but also to make notes of their contents. If they find it necessary to obtain copy of a document they must apply to the Court for directions.

Calcutta High Court
Gobind Mohun Doss And Ors. vs Kunja Behary Doss on 14 July, 1909
Equivalent citations: 4 Ind Cas 364 ;[1909-1910] Calcutta Weekly Notes, vol. XIV p. 147,
Bench: Mookerjee, Vincent
-http://www.lawweb.in/2014/03/right-to-inspection-includes-right-to_2.html