Karnataka HC: Can’t Provide Free Bus Service to Enable Voters to Reach Polling Booth  ||  Gau. HC Declares Levy of Court Fee at the rate of 7% for Grant of Probate as Unconstitutional  ||  Cal. HC: Can’t Say Retracted Statement to be Involuntary Without Being Examined by Court  ||  Supreme Court: Union Directed to Deport 17 Foreigners in Assam’s Transit Camps  ||  Recommendations Made by Gujarat HC for Promotions of Judicial Officers Upheld by Supreme Court  ||  SC: Can’t Charge Friends/Relative for Offence of Bigamy by Mere Presence in Second Marriage  ||  ICAI Rule Limiting Number of Tax Audits by Chartered Accountants Every Year Upheld by Supreme Court  ||  Supreme Court Explains 7 Sub-Rights that Must be Protected by State During Land Acquisition  ||  SC: Accused Can’t be Arrested by ED After Special Court has Taken Cognizance of PMLA Complaint  ||  SC: Employees Filing Writ Petitions Against Air India After its Privatisation, Not Maintainable    

Search Results for Tag : Section

Notifications & Circulars

WAQF properties will be utilized for Socio-Economic Empowerment of the needy sections of the society – Report of Committee on WAQF properties lease rule(17.01.2019)

Union Minister for Minority Affairs Shri Mukhtar Abbas Naqvi today said here that the Central Government under the leadership of Prime Minister Shri N.....

Tags : WAQF properties, Utilization, Empowerment, Needy sections



Cabinet approves the revised Office Memorandum pertaining to the Cabinet Note on "Amendment of Constitution to provide for reservation for Economically Weaker Sections"(06.02.2019)

The Union Cabinet chaired by Prime Minister Narendra Modi has given ex post facto approval to the revised Office Memorandum (OM) pertaining to the Cab.....

Tags : Office Memorandum, Approval, Reservation, Economically Weaker Sections



Applicability of Section 269ST of Income Tax Act, 1961(05.04.2017)

In exercise of the powers conferred by clause (iii) of the proviso to section 269ST of the Income-tax Act, 1961 (43 of 1961), the Central Government h.....

Tags : Notification, Section, Applicability



IRDA clarifies provisions for refund of premium on repudiation of policy(28.10.2015)

The Insurance Regulatory Development Authority of India has released clarifications pursuant to amendment of Section 45 of the Insurance Act, 1938. Th.....

Tags : Insurance, clarifications, section 45, refund, misrepresentation



Guidelines under Section 194Q of the Income-Tax Act 1961(30.06.2021)

1. Finance Act, 2021 inserted a new section 194Q in the Income-tax Act 1961 (hereinafter referred to as "the Act") which takes effect from 1st day of .....

Tags : Guidelines, Section 194Q of IT Act, 1961



Judgments

25% admission to children belonging to EWS under the RTE Act cannot be held to be upper limit(21.09.2016)

Master Priyanshu, aged about 7 years, was injured in a motor accident and his left leg was amputated below knee. Petition for compensation is pending .....

Tags : Admission, Grant, Weaker Section



Merely because an application is filed under Section 34(4) of the Arbitration Act by a party, it is not always obligatory on the part of the Court to remit the matter to Arbitral Tribunal(03.01.2022)

Present appeal is filed, aggrieved by the order passed by the High Court of in Commercial Arbitration Petition. The High Court was of the view that th.....

Tags : Section 34(4) of the Arbitration Act, Arbitral Tribunal



Assessee cannot argue lack of jurisdiction after pursuing adjudication on merits(12.08.2015)

In a case where the Assessee after receiving a favourable interim order from the High Court chose to pursue adjudication on merits before the High Cou.....

Tags : customs, limitation, section 28



Court would intervene only where the view taken and reasoning advanced by the Rent Controller suffers the vice of perversity(29.04.2024)

By way of present petition brought under proviso to Section 25B(8) of the Delhi Rent Control Act, the landlords have assailed order of the learned Ren.....

Tags : Tenancy, Rent Controller, Delhi Rent Control Act, Section 25B(8)



Terminated venture between HP and HCL not chargeable to capital gains tax(21.12.2015)

The Delhi High Court ruled in favour of HCL Infosystems in a long running tax case arising from termination of a joint venture agreement between HCL a.....

Tags : Capital gains, joint venture, right to manufacture, section 55



News

CRIMINAL - SC: Stronger Evidence than Mere Chances of Complicity Required for Adding Additional Accused(19.03.2019)

Supreme Court has observed that to add a person as additional accused under Section 319 of the Code of Criminal Procedure, stronger evidence is requir.....

Tags : Supreme court, Code of Criminal Procedure, Section 319



CRIMINAL - Confession in Police Custody Made in Immediate Presence of Executive Magistrate Admissible: P&H HC(22.03.2019)

Punjab and Haryana High Court has held that the expression 'Magistrate' appearing in Section 26 of the Evidence Act would include Executive Magistrate.....

Tags : Punjab and Haryana High Court, Section 26 of the Evidence Act



FAMILY - Kerala HC: Divorce Petition Can Be Filed Through Power Of Attorney(25.03.2019)

Kerala High Court has ruled that a petition seeking divorce under Section 13 of the Hindu Marriage Act can be filed through a power of attorney.

Tags : Kerala High Court, Section 13 of the Hindu Marriage Act, power of attorney



DIRECT TAXATION - Salary Recd. By Missionaries/Nuns Subject To TDS Under Section 192 of IT Act: Madras HC(25.03.2019)

Madras High Court has ruled that Canon Law does not bind Income Tax Act and so salaries received by missionaries and nuns of Catholic Church for teach.....

Tags : Madras High Court, Tax Deduction at Source, Section 192 of the Act



NARCOTICS - Calcutta HC: NDPS Court Not Exercising Magisterial Powers While Remanding Accused at Post-Cognizance(26.03.2019)

Calcutta High Court has dismissed habeas corpus petition holding that Special Court under Narcotic Drugs and Psychotropic Substances Act (NDPS) is not.....

Tags : Calcutta High Court, Section 309 of Code of Criminal Procedure



CRIMINAL - Juvenile Not Entitled To Move Application U/s 438 of Cr.PC: MP HC(27.03.2019)

Madhya Pradesh High Court has ruled that a juvenile is not entitled to move application under Section 438 of Cr.P.C. for anticipatory bail.

Tags : Madhya Pradesh High Court, anticipatory bail, Section 438 of Cr.P.C.



Goods & Service Tax-Gujarat HC Released Seized Vehicle as Notice do not Comply Requirements of S. 129(28.03.2019)

The Gujarat High Court has granted an interim order allowing release of the vehicle seized by the GST department under Sections 129 and 130 of the CGS.....

Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act



CIVIL - Delhi HC Stays JNU Decision Barring Elected Students from Attending Committee Meetings(28.03.2019)

Delhi High Court has stayed the resolution of Executive Committee of Jawaharlal Nehru University (JNU) which had restrained elected students from atte.....

Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act



COMPANY - SC: Companies Act Does Not Stipulate Any Fixed Period for Completion of Serious Fraud Investigation(28.03.2019)

SC while holding that there is no stipulation of any fixed period for completion of a Serious Fraud investigation observed that stipulation in Section.....

Tags : Supreme Court, Section 212(3) of the Companies Act, 2013, Serious Fraud investigation



Advance Received from Promoters in Cash Through Current Accounts Not violation of S. 269SS: ITAT(04.04.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that no penalty can be imposed for receiving advances from the promoters in cash through their .....

Tags : ITAT, Section 269SS, Promoters



Sanction Under Sec.197 CrPC Required Only if Offence Has Nexus With Duties of Public Servant : SC(05.04.2019)

Supreme Court has held that in order to attract rigor of section 197 Cr.P.C. the offence alleged against a Government Officer must have some nexus wit.....

Tags : Supreme Court, Section 197 CrPC



Sanction Under Sec.197 CrPC Required Only if Offence Has Nexus With Duties of Public Servant : SC(05.04.2019)

Supreme Court has held that in order to attract rigor of section 197 Cr.P.C. the offence alleged against a Government Officer must have some nexus wit.....

Tags : Supreme Court, Section 197 CrPC



Bombay HC Says 'No' to Dismissal of Appeals, Unless Matter Decided on Merits(28.04.2017)

Bombay High Court has held that an Appellate Court cannot dismiss an appeal exercising its jurisdiction under Section 386 of CrPC, unless the matter h.....

Tags : Bombay High Court, Section 386 of CrPC, Merits of case



SC: Word ‘Payable’ In Section 40(A) (ia) of Income Tax Act Also Covers Amount Already 'Paid'(04.05.2017)

Supreme Court has held that though the word used in Section 40(a)(ia) of Income Tax Act, is ‘payable’, it would also cover situations where amount i.....

Tags : Supreme Court, Income Tax Act, Section 40(A) (ia)



Demand Notice U/S 138 NI Act Need Not be Sent Through Advocate: Tripura HC(30.04.2019)

Tripura High Court has held that there is no requirement in the Negotiable Instruments Act that the demand notice under Section 138 of the Act is to b.....

Tags : Tripura High Court, Section 138 Negotiable Instruments Act



Manager of Nationalized Bank Though a Public Servant Can't Claim Protection U/S 197 CrPC: SC(01.05.2019)

Supreme Court has observed that a public servant working in a nationalized bank cannot claim benefit of Sanction under Section 197 of the Criminal Pro.....

Tags : Supreme Court, Nationalized Bank, Section197 CrPC



Manager of Nationalized Bank Though a Public Servant Can't Claim Protection U/S 197 CrPC: SC(01.05.2019)

Supreme Court has observed that a public servant working in a nationalized bank cannot claim benefit of Sanction under Section 197 of the Criminal Pro.....

Tags : Supreme Court, Nationalized Bank, Section197 CrPC



Complaint Need Not be Filed U/S 498A IPC by Woman Subjected to Cruelty Herself: SC(01.05.2019)

Supreme Court has held that Section 498A of Indian Penal Code does not contemplate that complaint for offence under Section 498A should be filed only .....

Tags : Supreme Court, Cruelty, Section 498A IPC



SC: Deduction Under Section 80-IA Income Tax Act Not Restricted to 'Business Income' Only(29.04.2021)

Supreme Court has held that the scope of sub-section (5) of Section 80- IA of the Income Tax Act, 1961 is limited to determination of quantum of deduc.....

Tags : Supreme Court, Deduction Under Section 80-IA Income Tax Act



Supreme Court Strikes Down Provision Which Prevented Individuals from Filing Cases Under Aadhaar Act(26.09.2018)

Supreme Court has struck down Section 47 of Aadhaar Act which stated that criminal complaints for data breach can be filed only by UIDAI and prevented.....

Tags : Supreme Court, Aadhaar, Section 47



Government Can’t Share Aadhaar Data With Body Corporates: Supreme Court(26.09.2018)

Supreme Court has struck down Section 57 of Aadhaar Act which allowed Government to share Aadhar data with body corporates.

Tags : Supreme Court, Aadhaar, Section 57



Allahabad HC: Matrimonial Case Cannot Be Transferred On Ground of Distance/ Financial Stress(30.03.2022)

Allahabad High Court has held that once an application under Section 24 of the Hindu Marriage Act, 1955 has been allowed and uninterrupted litigation .....

Tags : Allahabad High Court, Matrimonial Case, Matrimonial Dispute, Transfer Application, Section 24 of the Hindu Marriage Act, 1955



Madras HC Denies Bail to NRI Company Director Accused of Money Laundering(30.03.2022)

Madras High Court has refused to grant bail to Ahmed A.R Buhari, director and promoter of M/s Coastal Energen Private Limited (CEPL) who was accused u.....

Tags : Madras High Court, Section 3 of the Prevention of Money Laundering Act, 2002, of M/s Coastal Energen Private Limited



Jharkhand HC: ITC Can be Denied on Inter-State Sale or Transfer of Stock(30.03.2022)

Jharkhand High Court has observed that Input Tax Credit can be denied under Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005 on Inter-Stat.....

Tags : Jharkhand High Court, Input Tax Credit, Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005



Chhattisgarh HC: Director Cannot Be Prosecuted u/s 138 of Negotiable Instruments Act(30.03.2022)

Chhattisgarh High Court has held that a director could not be charged under Section 138 of the Negotiable Instruments Act, 1881 without the company be.....

Tags : Chhattisgarh High Court, Section 138 of the Negotiable Instruments Act, Company



Gujarat High Court: Past Service of Daily Wagers to Qualify for Pension(05.04.2022)

Gujarat High Court has observed that past services of the daily wagers where they have completed 240 days of continuous service under Section 25B of t.....

Tags : Gujarat High Court, daily-wagers, past services, 240 days of continuous service, Section 25B of the Industrial Disputes Act, 1947, pension



ITAT, Delhi: Income Tax Penalty Cannot be Imposed Unless Assessee Obliged In Law(05.04.2022)

Income Tax Appellate Tribunal, Delhi observed that the penalty of income tax under section 271(1)(c) of the Income Tax Act, 1961 cannot be obligatory .....

Tags : Income Tax Appellate Tribunal, Delhi, income tax, section 271(1)(c) of the Income Tax Act, 1961, assessee



SC Issues Notice on NCLT Bar Association's Petition Challenging MCA Notification(06.04.2022)

Supreme Court has issued notice in a writ petition that seeks to change the term of 3 years fixed by a notification issued by the Ministry for the mem.....

Tags : Supreme Court, 3 years, National Company Law Tribunal, 5 years, Section 408 of the Companies Act, 2013



CCI Orders Probe Against Zomato and Swiggy On Complaint of Anti-Competitive Practices(06.04.2022)

Competition Commission of India has directed the Director General (DG) to investigate and determine whether the conduct of Zomato and Swiggy are anti-.....

Tags : Competition Commission of India, Director General, Zomato, Swiggy, anti-competitive, Section 3(1) and Section 3(4) of the Competition Act, 2002



ITAT, Delhi: Depreciation not Allowable On Non-Compete Fee(06.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the depreciation is not allowable on non-compete fee under section 32 of the Income Tax Act, 19.....

Tags : Income Tax Appellate Tribunal, depreciation, non-compete fee, section 32 of the Income Tax Act, 1961



ITAT, Kolkata: Limitation for Revisionary Jurisdiction Runs from Assessment Date Order(06.04.2022)

Income Tax Appellate Tribunal, Kolkata has observed that the limitation period for exercising revisionary jurisdiction runs from the date of assessmen.....

Tags : Income Tax Appellate Tribunal, Kolkata, limitation period, revisionary jurisdiction, assessment order, Section 263 of Income Tax Act, 1961



Govt.: Deduction Benefit under Section 35AC Only Till March 31(22.08.2016)

Government has said that benefit of deduction under section 35AC of the IT Act will only be available till March 31, in respect to the payments made t.....

Tags : Government, Section 35AC, IT Act



Wrong Name in Assessment Order Can’t be Cured by Invoking Section 292B: ITAT(19.07.2018)

Income Tax Appellate Tribunal (ITAT) held that mentioning of wrong name in an assessment order cannot be cured by invoking Section 292B of Income Tax .....

Tags : Income Tax Appellate Tribunal, Section 292B of Income Tax Act, 1961



Financial Crisis is a ‘Reasonable Cause’ for Delayed Deposit of TDS: ITAT(19.07.2018)

Income Tax Appellate Tribunal (ITAT) held that financial crisis can be a reasonable cause for not depositing the TDS amount with the Government accoun.....

Tags : Income Tax Appellate Tribunal, Section 273B of IT Act



Delhi HC: Sufficiency of Stamp Duty on Agreement Cannot be Adjudicated u/s 11 of A&C Act(14.04.2022)

Delhi High Court has observed that the Court can’t adjudicate on the issue whether the claims made by the petitioner are barred by limitation while de.....

Tags : Delhi High Court, Section 11 of the Arbitration and Conciliation Act, 1996, arbitration, limitation



Chhattisgarh HC: MSME Facilitation Council can Also Administer Arbitration(18.04.2022)

Chhattisgarh High Court has held that the bar under section 80 of the Arbitration and Conciliation Act, 1996 which prevents the conciliator acting as .....

Tags : Chhattisgarh High Court, section 80 of the Arbitration and Conciliation Act, 1996, Ministry of Micro, small & Medium Enterprises



Allahabad HC: Compliance of Pre-Deposit Mandatory Under RERA Act Before Entertainment(18.04.2022)

Allahabad High Court has ruled that the statutory compliance of a pre-deposit under Section 43(5) of the Real Estate (Regulation and Development) Act,.....

Tags : Allahabad High Court, Section 43(5) of the Real Estate (Regulation and Development) Act, 2016, Appellate Tribunal



Kerala HC: Wife Can Claim Maintenance U/S 125 Crpc Until She Obtains Benefit Under Muslim Law(13.05.2022)

Kerala HC has restated that a divorced Muslim woman can seek maintenance under Section 125 of Code of Criminal Procedure, 1973 (CrPC), until she obtai.....

Tags : Kerala High Court, Muslim, Code of Criminal Procedure, 1973, Muslim Women (Protection of Rights on Divorce) Act, 1986, Section 125



Karnataka HC: Can't Take Cognizance of Offences by Advocate Unless Sanctioned by Centre/State(13.05.2022)

Karnataka High Court has ruled that taking cognizance for offences committed by an advocate or notary is banned under Section 13 of the Notaries Act, .....

Tags : Karnataka High Court, Section 13, Notaries Act, 1952, charge sheet, cognizance



Delhi HC: Notice of Complaint Should Issue Separately to Company & its Members to Initiate Proceeding(13.05.2022)

Delhi High Court has ruled that if the company is the drawer of the cheque, a notice of complaint should issue separately to the company and its membe.....

Tags : Delhi High Court, section 138, Negotiable Instrument Act, 1881



ITAT: Income Tax Penalty U/S 271E Cannot be Levied In Absence of Regular Assessment(13.05.2022)

Income Tax Appellate Tribunal, Ahmedabad has ruled that the income tax penalty under Section 271E of the Income Tax Act, 1961 cannot be levied in the .....

Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, Section 271E, assessee



ITAT: Non-Cooperation With Dept Cannot be Sole Ground for Addition U/S 69A(13.05.2022)

Income Tax Appellate Tribunal, Ahmedabad has ruled that mere non-cooperation with the department cannot be the sole ground to make an addition under S.....

Tags : Income Tax Appellate Tribunal, Section 69A, Income Tax Act, 1961



Calcutta HC: Gazetted Officer Who Is Part Of Raid Is Not 'Independent Person'(16.05.2022)

Calcutta High Court has held that a Gazetted Officer who is a member of the raiding party cannot be said to be an independent person. The Court furthe.....

Tags : Calcutta High Court, Search, Section 50 of Narcotic Drugs and Psychotropic Substance Act



Allahabad HC: Absconder/ Proclaimed Offender Not Entitled to Anticipatory Bail(07.04.2022)

Allahabad High Court has refused anticipatory bail to a POCSO accused who raped a minor girl and her mother, holding that if anyone has been declared .....

Tags : Allahabad High Court, anticipatory bail, The Code Of Criminal Procedure, 1973, Section 82



NCLAT: No Bar in Pendency of Execution Proceedings u/s 9 IBC(07.04.2022)

National Company Law Appellate Tribunal has observed that the pendency of an execution petition does not bar the operational creditor from filing a pe.....

Tags : National Company Law Appellate Tribunal, execution petition, Section 9 of the Insolvency and Bankruptcy Code, 2016



Delhi HC: Filing Complaint with Unrelated Government Office Does Not Constitute Notice(07.04.2022)

Delhi High Court has observed that mere filing of a complaint with an unrelated government office expressing one's grievance does not constitute a not.....

Tags : Delhi High Court, Section 21 of the Arbitration and Conciliation Act, 1996, government office



Delhi HC: Collection of Service Charges from Donors Cannot Be Ground to Deny Tax Exemption(07.04.2022)

Delhi High Court has observed that the collection of service charges by India HIV AIDS Alliance from the donors cannot be treated as a reason to deny .....

Tags : Delhi High Court, service charges, India HIV AIDS Alliance, section 11, Income Tax Act, 1961, section 12



Chhattisgarh HC: Assessing Officer Failed to Record Reason for Issue of Notice u/s 148(07.04.2022)

Chhattisgarh High Court has quashed a notice on grounds that the Assessing Officer had failed to record the reason for issue of notice under section 1.....

Tags : Chhattisgarh High Court, section 148 of the Income Tax Act, 1961, Assessing Officer



NCLAT Delhi: Resolution Professional Cannot Decide Eligibility Under Section 29A IBC(07.04.2022)

National Company Law Appellate Tribunal has observed that the Resolution Professional is not required to take a decision in regard to the ineligibili.....

Tags : National Company Law Appellate Tribunal, Resolution Professional, Section 29A of the Insolvency & Bankruptcy Code, 2016, Resolution Applicant



Kerala High Court: Complaint Under Section 138 NI Act Not Maintainable Against Trustees(10.06.2019)

Kerala High Court has noted that 'Trust' is neither a 'juristic person' nor an 'association of individuals' as per Section 141 Negotiable Instruments .....

Tags : Kerala High Court, Section 138



CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods



Delhi HC Directs Revenue to Grant Immunity Under Section 270AA(26.04.2022)

Delhi High Court has observed that the assessee cannot be prejudiced by the inaction of the Assessing Officer, directing the revenue to grant immunity.....

Tags : Delhi High Court, Section 270AA of the Income Tax Act, 1961, Assessing Officer



SC: Arbitral Tribunal Can Grant Post Award Interest Included in Sum of Award(26.04.2022)

Supreme Court has ruled that the Arbitral Tribunal can grant post-award interest on the sum of the award including the interest component. The Court r.....

Tags : Supreme Court, arbitral tribunal, Section 31(7), Arbitration and Conciliation Act, 1996



Allahabad HC: Non-Reporting of Seizure U/S 102 (3) CrPC Doesn't Make Such Seizure Illegal(26.04.2022)

Allahabad High Court has ruled that non-reporting of the seizure forthwith, under Section 102(3) of the Code of Criminal Procedure, 1973 shall not ips.....

Tags : Allahabad High Court, Section 102(3), Code Of Criminal Procedure, 1973, ipso facto, seizure



Gujarat HC: Relief Can't be Granted as it Amount to Main Relief in Section 9 Arbitration Application(26.04.2022)

Gujarat High Court has held that once an application under Section 9 of the Arbitration and Conciliation Act, 1996 seeking interim measures has been d.....

Tags : Gujarat High Court, Section 9, Arbitration and Conciliation Act, 1996



Calcutta HC: Gazetted Officer Who Is Part of Raid Is Not 'Independent Person'(16.05.2022)

Calcutta High Court has held that a Gazetted Officer who is a member of the raiding party cannot be said to be an independent person. The Court furthe.....

Tags : Calcutta High Court, Search, Section 50 of Narcotic Drugs and Psychotropic Substance Act



Karnataka HC: Invoking S.138 Of NI Act Does Not Bar Registration of Crime Under Section 420(16.05.2022)

Karnataka High Court has held that proceedings under Section 420 of the Indian Penal Code are maintainable even if a complaint has been invoked under .....

Tags : Karnataka High Court, Section 420 of Indian Penal Code, 1860, Negotiable Instruments Act, 1881



NCLAT: NCLT Doesn't Have Power to Classify Transaction As Preferential Transaction(16.05.2022)

National Company Law Appellate Law Tribunal, has observed that NCLT does not have the power to suo-moto classify a transaction as a Preferential Trans.....

Tags : National Company Law Appellate Law Tribunal, Section 44, Insolvency and Bankruptcy Code, 2016, Preferential Transaction



Calcutta HC: Reassessment Order Passed Without Issuance of Notice Is Invalid(16.05.2022)

Calcutta High Court has ruled that the reassessment order passed without issuance of notice under Section 148 of the Income Tax Act, 1961 is not valid.....

Tags : Calcutta High Court, Section 148, Income Tax Act, 1961



Delhi HC: Pendency of Insolvency Petition Is Not Bar to Appointment of Arbitrator(16.05.2022)

Delhi High Court has observed that the mere pendency of an insolvency petition under Section 9 of the Insolvency and Bankruptcy Code, 2016 is not a ba.....

Tags : Delhi High Court, Section 9, Insolvency and Bankruptcy Code, 2016, Arbitrator



CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treatin.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chennai, section 11B, Central Excise Act, 1944, wrong forum



Delhi HC: Not Necessary to Go Into Merits of Claim/ Counter-Claim for Appointment of Arbitrator(02.05.2022)

Delhi High Court has ruled that in a petition under Section 11 of the Arbitration & Conciliation Act, 1996 for appointment of arbitrator, it is not ne.....

Tags : Delhi High Court, Section 11, Arbitration & Conciliation Act, 1996, counter claim



ITAT, Ahmedabad: Undisclosed Sale Consideration of Property Can Only Assessable as Capital Gain(02.05.2022)

Income Tax Appellate Tribunal, Ahmedabad has ruled that the undisclosed sale consideration of the property can be subjected to tax as capital gain und.....

Tags : Income Tax Appellate Tribunal, capital gain, section 48, Income Tax Act, 1961, Undisclosed sale consideration



Delhi HC: Husband & Wife Two Pillars of Family, Whole House Crashes Down if One Gets Weak(03.05.2022)

Delhi High Court has upheld an order passed by the Family Court allowing divorce in favour of the wife under section 13(1)(ia) of the Hindu Marriage A.....

Tags : Delhi High Court, Family Court, Hindu Marriage Act, 1955, section 13(1)(ia), Mental cruelty



CESTAT, Mumbai: Confiscation Order Can’t be Invoked Without Corroborating Evidence(03.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with .....

Tags : Customs, Excise & Service Tax Appellate Tribunal, section 112, Customs Act, 1962



Allahabad HC: Proceedings U/S 145 CrPC Has to be Discontinued if Suit for Possession is Pending(04.05.2022)

Allahabad High Court has observed that where a civil suit for possession or declaration of the title with regard to the same property is pending, the .....

Tags : Allahabad High Court, Section 145, Code of Criminal Procedure, 1973, Possession



Madhya Pradesh HC: Court Has Jurisdiction U/S 11 A&C Act to Appoint New Arbitrator(04.05.2022)

Madhya Pradesh High Court has held that once the appointment of arbitrator is void ab initio and the arbitrator is barred by virtue of Section 12 (5) .....

Tags : Madhya Pradesh High Court, Arbitration and Conciliation Act, 1996, Section 12 (5), void ab initio



Kerala HC: Waiver of Pre-Deposit u/s 35F for Filing Appeal Destroy Legislative Intent(07.04.2022)

Kerala High Court has observed that waiver of pre-deposit for filing appeal under section 35F of the Central Excise Act, 1944 would destroy the legisl.....

Tags : Kerala High Court, waiver, pre-deposit, section 35F Central Excise Act, 1944, legislative intent



Supreme Court: Mere Amalgamation Would Not invalidate Income Tax Proceedings(07.04.2022)

Supreme Court has held that whether corporate death of amalgamating entity upon amalgamation invalidates an order of assessment issued under the Incom.....

Tags : Supreme Court, amalgamation, Income Tax Act, 1961, Section 481 of the Companies Act, 1956



ITAT, New Delhi: Interest on Enhanced Compensation Does Not Come u/s 56 IT Act(08.04.2022)

Income Tax Appellate Tribunal( ITAT ), New Delhi has observed that received interest on enhanced compensation does not comes under income from other s.....

Tags : Income Tax Appellate Tribunal, received interest, enhanced compensation, Tax Deduction at Source, section 194A of the income tax act, 1961



Karnataka HC: Charge sheet Without FSL Report Not Defective u/s 167(2) CrPC(08.04.2022)

Karnataka High Court has observed that an accused charged under Narcotic Drugs and Psychotropic Substances Act, 1985 does not get a right to default b.....

Tags : Karnataka High Court, Narcotic Drugs & Psychotropic Substances Act,1985, Section 167(2) of Code of Criminal Procedure, 1973, Forensic Science Laboratory Division, charge sheet



Manipur HC: Cognizance Can't Be Taken for Offence u/s 188 IPC(08.04.2022)

Manipur High Court has held that Magistrate cannot take cognizance of a complaint which involves an offence punishable under Section 188 of the Indian.....

Tags : Manipur High Court, Magistrate, cognizance, Section 188 of the Indian Penal Code, 1860, public servant



NCLAT, Delhi: Quantum of Debt Not to be Decided At Stage of Admission of S. 7 IBC Application(18.04.2022)

National Company Law Appellate Tribunal, Delhi has observed that the quantum of debt is not to be considered at the stage of admission of a petition u.....

Tags : National Company Law Appellate Tribunal, Section 7 of the Insolvency and Bankruptcy Code, 2016, admission



Madras HC: Writ Petition is Not Maintainable to Enforce Arbitral Award(18.04.2022)

Madras High Court has observed that a writ petition cannot be filed to enforce an arbitral award when an alternative remedy is available under section.....

Tags : Madras High Court, arbitral award, section 36 of the Arbitration and Conciliation Act, 1996



Allahabad HC: Divorced, Unmarried Muslim Woman Can Claim Maintenance u/s 125 CrPC(18.04.2022)

Allahabad High Court has held that a divorced Muslim woman shall be entitled to claim maintenance from her husband under Section 125 of the Code of Cr.....

Tags : Allahabad High Court, Section 125 of the Code of Criminal Procedure, 1973, iddat



ITAT, Mumbai: Corpus Donations Received by Trust Not Taxable, Even If Trust Is unregistered(18.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the corpus donations received by a Trust for a specific purpose are not taxable, even if the Trust.....

Tags : Income Tax Appellate Tribunal, Section 12 A of the Income Tax Act, 1961, capital receipt



ITAT, Mumbai: Corpus Donations Received by Trust Not Taxable, Even If Trust Is unregistered(18.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the corpus donations received by a Trust for a specific purpose are not taxable, even if the Trust.....

Tags : Income Tax Appellate Tribunal, Section 12 A of the Income Tax Act, 1961, capital receipt



ITAT, Bangalore Allows Capital Gain Exemption Since Sale Deed was Registered Within Given Time(18.04.2022)

Income Tax Appellate Tribunal, Bangalore has observed that the date of completion of construction of new property is immaterial to allow exemption und.....

Tags : Income Tax Appellate Tribunal, section 54F, Income Tax Act, 1961, statutory period



P&H HC: Production Of Certificate Not Necessary to Obtain Voice Sample of Accused(30.03.2022)

Punjab and Haryana High Court has ruled that while filing an application by the prosecution to obtain the voice sample of the accused for the purposes.....

Tags : Punjab and Haryana High Court, Section 65B(4) of the Evidence Act, voice sample, certificate



ITAT, Delhi: Penalty Notice Issued Without Applying Mind in Stereotyped manner is Not Valid(30.03.2022)

Income Tax Appellate Tribunal, Delhi has observed that a penalty notice issued in a stereotyped manner under section 271(1)(c) of the Income Tax Act, .....

Tags : Delhi Income Tax Appellate Tribunal, stereotyped, Section 271(1)(c) of the Income Tax Act, 1961



MP HC: Condition of Living in Separation for One Year Can't be Waived(31.03.2022)

Madhya Pradesh High Court has held that one year period of living separately is a must for filing of an application for divorce by mutual consent unde.....

Tags : Madhya Pradesh High Court, mutual consent, divorce, Section 13B(1) of the Hindu Marriage Act



ITAT, Delhi: Registration of Trust is Deemed in Absence of Refusal of Registration(31.03.2022)

Income Tax Appellate Tribunal, Delhi has held that trust is deemed to be registered under section 12AA of the Income Tax Act, 1961 in the absence of r.....

Tags : Income Tax Appellate Tribunal, section 12AA, 6 months



Gujarat HC: Positive Act of Instigation Essential for Conviction u/s 306 IPC(01.04.2022)

Gujarat High Court has observed that devoid of a positive act by the accused to instigate or aid in committing suicide, conviction under Section 306 o.....

Tags : Gujarat High Court, Section 306 of the Indian Penal Code, Positive Act of Instigation



Delhi High Court Holds That Assessee Is Eligible For Immunity and Tax Payer Should Be Incentivised(01.04.2022)

Delhi High Court has ruled that the action of income tax authorities to deny the benefit of immunity from penalty under Section 270AA of Income Tax Ac.....

Tags : Delhi High Court, Section 270AA of Income Tax Act, 1961, Section 270A, Tax Payer



Delhi HC: Stamp Duty Insufficiency on Arbitration Agreement is Jurisdictional Issue U/S 16 A&C Act(26.04.2022)

Delhi High Court has ruled that the sufficiency of the stamp duty on the arbitration agreement is a jurisdictional issue under Section 16 of the Arbit.....

Tags : Delhi High Court, stamp duty, arbitration agreement, Section 16, Arbitration and Conciliation Act, 1996



Orissa HC: Remand Date to be Excluded From Calculation of Statutory Period for Granting Default Bail(26.04.2022)

Orissa High Court has reiterated that while calculating the statutory period for granting default bail under Section 167(2) of the Code of Criminal Pr.....

Tags : Orissa High Court, statutory period, default bail, Section 167(2), Code of Criminal Procedure, 1973, res integra



Orissa HC: Remand Date to be Excluded From Calculation of Statutory Period for Granting Default Bail(26.04.2022)

Orissa High Court has reiterated that while calculating the statutory period for granting default bail under Section 167(2) of the Code of Criminal Pr.....

Tags : Orissa High Court, statutory period, default bail, Section 167(2), Code of Criminal Procedure, 1973, res integra



ITAT, Mumbai: Deemed Dividend Would Not Attract Loans and Advances Out of Commercial Consideration(26.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the provisions of deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961 would be .....

Tags : Income Tax Appellate Tribunal, Deemed Dividend, Section 2(22)(e), Income Tax Act, 1961



Allahabad HC: Maintenance U/S 125 CrPC Can be Granted if Restitution of Conjugal Rights is Passed(27.04.2022)

Allahabad High Court has held that there is no bar under Section 125 of the Code of Criminal Procedure, 1973 to grant maintenance to a wife, even agai.....

Tags : Allahabad High Court, Section 125, Code of Criminal Procedure, 1973, conjugal rights



ITAT, Kolkata: Adjudicating Authorities Cannot Grant Approval U/S 10(23C) With Retrospective Effect(27.04.2022)

Income Tax Appellate Tribunal, Kolkata has ruled that the adjudicating authorities under the Income Tax Act, 1961 cannot grant approval under section .....

Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, section 10(23C), retrospective



ITAT, Chennai: Penalty Can’t be Levied Based on Estimate Addition(18.04.2022)

Income Tax Appellate Tribunal, Chennai has observed that the order of penalty under section 271(1)(c) of the Income Tax Act, 1961 cannot be levied mer.....

Tags : Income Tax Appellate Tribunal, section 271(1)(c) of the Income Tax Act, 1961



ITAT, Delhi: TDS u/s 194D Inapplicable to Reinsurance Commission(18.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the provisions of Tax Deducted at Source under section 194D of the Income Tax Act, 1961 is not.....

Tags : Income Tax Appellate Tribunal, Tax Deducted at Source, section 194D of the Income Tax Act, 1961



ITAT, Delhi: Framing of Reassessment u/s 147 of IT Act against Non-Existing Entity Void Ab-initio(18.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the re-assessment under section 147 and section 143(3) of the Income Tax Act, 1961 is not sustaina.....

Tags : Income Tax Appellate Tribunal, section 147, section 143(3) of the Income Tax Act, 1961



ITAT, Bangalore: Service Tax Collected But Not Remitted Can be Disallowed u/s 43B of Income Tax Act(18.04.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that the amount of service tax collected under section 43B of the Income Tax Act, 1961 but not remi.....

Tags : Income Tax Appellate Tribunal, service tax, section 43B of the Income Tax Act, 1961



ITAT, Chennai: Provisions of Sec 44AD Not Applicable to Commission Agents(18.04.2022)

Income Tax Appellate Tribunal, Chennai has observed that the provisions of Section 44AD of the Income Tax Act, 1961 cannot be applied to commission ag.....

Tags : Income Tax Appellate Tribunal, Section 44AD of the Income Tax Act, 1961, commission agents



Delhi HC: Denial of Conjugal Relationship Ground for Divorce But Not Exceptional Hardship(19.04.2022)

Delhi High Court has observed that although denial of conjugal relationship is a ground for divorce and equivalent to cruelty, the same cannot be said.....

Tags : Delhi High Court, conjugal relationship, divorce, cruelty, Section 14 of the Hindu Marriage Act 1955



ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961



NCLAT: Salary Incrementation is Valid by Employment Agreement or Board Resolution(16.05.2022)

National Company Law Appellate Tribunal, (NCLAT) has observed that salary incrementation is valid only by an employment agreement or board resolution .....

Tags : National Company Law Appellate Tribunal, Insolvency and Bankruptcy Code, 2016, Section 9



NCLAT: Insolvency Cannot be Initiated on Basis of Unpaid LTC And Leave Encashment Dues(16.05.2022)

National Company Law Appellate Tribunal, has ruled that the welfare claims such as Leave Encashment, superannuation dues are not operational debt for .....

Tags : National Company Law Appellate Tribunal, Leave Encashment, Corporate Debtor, Section 9, Insolvency & Bankruptcy Code, 2016, superannuation dues



NCLAT: Salary Incrementation is Valid by Employment Agreement or Board Resolution(16.05.2022)

National Company Law Appellate Tribunal, (NCLAT) has observed that salary incrementation is valid only by an employment agreement or board resolution .....

Tags : National Company Law Appellate Tribunal, Insolvency and Bankruptcy Code, 2016, Section 9



ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961



Bombay HC Grants Bail to POCSO Accused; Says Kissing & Fondling Not Unnatural Offence U/S 377 IPC(16.05.2022)

Bombay High Court has granted bail to a man accused of a minor boy's sexual assault and observed that kissing and touching private parts are prima fa.....

Tags : Bombay High Court, Indian Penal Code, 1860, Section 377, kissing, private parts



CBDT Notifies Tax Exemption to Startups from 'Rigour' of Section 56(2)(viib) of Income Tax Act(20.06.2016)

Central Board of Direct Taxes (CBDT) has notified tax exemption on investments above fair market rate for startups. The exemption is provided to start.....

Tags : Central Board of Direct Taxes, section 56(2)(viib) of Income Tax Act, startups



SC Denies to Examine Plea on Section 377(29.06.2016)

Supreme Court has declined to examine a fresh petition challenging the validity of penal provision incriminating gay sex and said the Chief Justice wi.....

Tags : Supreme Court , Section 377



Madras HC to Suo Motu Test Constitutional Validity of Section 36B of Advocates Act, 1961(02.03.2020)

Madras High Court has decided to suo moto consider the validity of Section 36B of the Advocates Act, 1961, in as much as it stipulates that in case a .....

Tags : Madras High Court, Constitutional Validity of Section 36B of The Advocates Act



SC: Section 69 (2) Partnership Act Only Bars Contract Between Firm with Third Party Defendant(01.02.2022)

Supreme Court held that to attract the bar of Section 69(2) of the Partnership Act, 1932, the contract in question must be the one entered into by par.....

Tags : Supreme Court, Section 69 (2) Partnership Act



Karnataka High Court: Section 63 of Copyright Act is Cognizable Offence(02.02.2022)

Karnataka High Court has held that Section 63 of the Copyright Act, 1957 which prescribes a punishment of minimum 6 months that may extend to 3 years .....

Tags : Karnataka High Court, Section 63 of Copyright Act



Delhi HC: Recourse to Section 14 Not Available in Any Challenge to Appointment of Arbitrator(07.02.2022)

Delhi High Court has held that recourse to Section 14, failure or impossibility to act of the Arbitration and Conciliation Act, 1996 is not available .....

Tags : Delhi High Court, Recourse to Section 14



ITAT, Mumbai: Revisional Jurisdiction Invoked for Lack of Inquiry, Not for Inadequate Inquiry(08.04.2022)

Income Tax Appellate Tribunal, Mumbai has ruled that the revisional jurisdiction can be invoked only for lack of inquiry and not for inadequate inquir.....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction, lack of inquiry, section 263, Income Tax Act, 1961



Delhi HC: Petition Under Article 227 Based on Violation of Legal Provisions Can't Be Allowed(08.04.2022)

Delhi High Court has ruled that a petition under Article 227 of the Constitution of India, 1949 cannot be allowed against an order passed under Sectio.....

Tags : Delhi High Court, Section 16(3), Arbitration and Conciliation Act, 1996, Article 227, Constitution, Tribunal, Jurisdiction



ITAT, Pune: Exemption of Capital Gain u/s 54F not available for Purchase of Office Premises(11.04.2022)

Income Tax Appellate Tribunal, Pune has observed that the exemption of capital gain under section 54F of the Income Tax Act, 1961 is unavailable if th.....

Tags : Income Tax Appellate Tribunal, capital gain, section 54F of the Income Tax Act, 1961, sale consideration



ITAT, Mumbai: Revisional Jurisdiction Can be Invoked for Lack of Inquiry, Not for Inadequate Inquiry(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked only .....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263 of the Income Tax Act, 1961, lack of inquiry, inadequate inquiry



ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....

Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice



ITAT, Mumbai: Architect Fee Paid in Connection with Transfer of Development Rights Allowable(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the architect fee paid by the assessee regarding the transfer of development rights are allowa.....

Tags : Income Tax Appellate Tribunal, architect fee, assesse, section 48 of the Income Tax Act, 1961, capital gain



Delhi HC: Husband Having Sufficient Means Obligated to Maintain Wife & Children(27.04.2022)

Delhi High Court has observed that under section 125 of Code of Criminal Procedure, 1973 entails that if the husband has adequate means, he is duty-bo.....

Tags : Delhi High Court, section 125, Code of Criminal Procedure, 1973



Bombay HC: No Bar on Court Exercising Jurisdiction Even When Application U/S 7 of IBC is Filed(27.04.2022)

Bombay High Court has ruled that since application under Section 7 of the Insolvency and Bankruptcy Code, 2016 is filed, which is pending for consider.....

Tags : Bombay High Court, Section 7, Insolvency and Bankruptcy Code, 2016, Section 11, Arbitration and Conciliation Act, 1996



Rajasthan HC: Criminal Revision Petition Maintainable Against Order of Interim Maintenance(28.04.2022)

Rajasthan High Court has ruled that an order of interim maintenance under Section 125 of the Code of Criminal Procedure, 1973 by any Family Court or M.....

Tags : Rajasthan High Court, interim maintenance, Section 125, Code of Criminal Procedure, 1973



Karnataka HC: Period Must be Counted for Default Bail U/S 167(2) CrPC if Liberty of Accused Lost(28.04.2022)

Karnataka High Court has reiterated that even when the accused is protected on body warrant, the liberty of the said accused is lost and that period w.....

Tags : Karnataka High Court, Section 167(2), Code of Criminal Procedure, 1973, statutory bail



Allahabad HC: Provision Of De Novo Trial Is Mandatory For Any Accused Summoned U/S 319 CrPC(28.04.2022)

Allahabad High Court has observed that the provision of de novo trial is compulsory for the accused summoned under Section 319 of the Code of Criminal.....

Tags : Allahabad High Court, de novo trial, Section 319, Code of Criminal Procedure, 1973



ITAT, Mumbai: IT Law Doesn't Bar Assessing Officer to go Beyond Reasons Where Re-Assessment Initiated(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that there is no bar under the law that the Assessing Officer is entitled to confine assessment on .....

Tags : Income Tax Appellate Tribunal, Assessing Officer, Income Tax Act, 1961, sections 147, sections 148



ITAT, Delhi: No TDS Required to be Deducted on Enhanced Compensation Under Land Acquisition Act(19.04.2022)

Income Tax Appellate Tribunal, Delhi has held that the interest on enhanced compensation awarded to land owners by the Court under Section 28 of the L.....

Tags : Income Tax Appellate Tribunal, enhanced compensation, Section 28 of the Land Acquisition Act, 1894, Tax Deducted at Source



Orissa HC: Revision Petition Not Maintainable Against District Court Appellate/Revisional Order(19.04.2022)

Orissa High Court has held that a revision petition under Section 115 of the Code of Civil Procedure Code,1908 is not maintainable before the High Co.....

Tags : Orissa High Court, under Section 115 of the Code of Civil Procedure ,1908, High Court, revisional jurisdiction



ITAT, Delhi: Fulfillment of Twin Conditions is Mandatory for Invoking Jurisdiction u/s 263(19.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that fulfillment of twin conditions is obligatory for invoking the jurisdiction under section 263 of.....

Tags : Income Tax Appellate Tribunal, section 263 of the Income Tax Act, 1961, jurisdiction



Delhi HC: Domain Name Registrars Are Intermediaries Under Information Technology Act(19.04.2022)

Delhi High Court has observed that the Registrars of Domain Name are intermediaries, within the meaning of section 2(1)(w) of the Information Technolo.....

Tags : Delhi High Court, section 2(1)(w) of the Information Technology Act, 2000, Domain Name



Delhi HC: Domain Name Registrars Are Intermediaries Under Information Technology Act(19.04.2022)

Delhi High Court has observed that the Registrars of Domain Name are intermediaries, within the meaning of section 2(1)(w) of the Information Technolo.....

Tags : Delhi High Court, section 2(1)(w) of the Information Technology Act, 2000, Domain Name



JKL HC: Convicted Accused Who Can't Understand Proceedings Can Be Referred To HC u/s 341 J&K CrPC(19.04.2022)

Jammu and Kashmir and Ladakh High Court has held that the case of an accused who’s convicted, although not insane, but who can’t be made to comprehend.....

Tags : Jammu and Kashmir and Ladakh High Court, section 341 of Jammu and Kashmir Code of Criminal Procedure, 1973, High Court



Punjab And Haryana High Court: Wife Can't Be Denied Maintenance On Grounds That She Is Well-Educated(05.05.2022)

Punjab and Haryana High Court has observed that husband is legally and morally responsible; wife cannot be denied maintenance on the grounds of being .....

Tags : Punjab and Haryana High Court, Maintenance for Wife, Section 125 Criminal Procedure Code



Supreme Court Uphold Over 90,000 Re-Assessment Notices Deeming them as Sec 148A Notices(05.05.2022)

Supreme Court upheld the reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 (the effective dat.....

Tags : Reassessment Notices, Income Tax Act, Section 148A, Supreme Court



P&H HC: Party Under Legal Obligation to Opt Where Effective Remedy is Available U/S 41(h) SR Act(06.05.2022)

Punjab and Haryana High Court, while dealing with a revision petition, held that it is well-settled law that under Section 41(h) of the Specific Relie.....

Tags : Punjab and Haryana High Court, Section 41(h), Specific Relief Act, 1963, statutory provisions, efficacious



Gujarat HC: Income Tax Not Applicable on Interest Awarded by Motor Accident Claim Tribunal(06.05.2022)

Gujarat High Court has observed that the interest awarded by the Motor Accident Claim Tribunal (MACT) under Section 171 of the Motor Vehicles Act, 198.....

Tags : Gujarat High Court, Motor Vehicles Act, 1988, section 171, Motor Accident Claim Tribunal



P&H HC: S.24 CPC Can't Be Construed Loosely To Allow Transfer On Frivolous & Flimsy Grounds(06.05.2022)

Punjab and Haryana High Court, while dealing with a transfer application concerning a matrimonial dispute, held that provisions of Section 24 of Code .....

Tags : Punjab and Haryana High Court, Section 24, Code of Civil Procedure, 1908, matrimonial dispute



ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....

Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice



ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....

Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice



ITAT, Mumbai: Architect Fee Paid in Connection with Transfer of Development Rights Allowable(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the architect fee paid by the assessee regarding the transfer of development rights are allowa.....

Tags : Income Tax Appellate Tribunal, architect fee, assesse, section 48 of the Income Tax Act, 1961, capital gain



Delhi HC: Section 10 of CPC Does Not Lay an Embargo in Proceeding with Arbitration(11.04.2022)

Delhi High Court has held that Section 10 of the Code of Civil Procedure, 1908 does not lay an embargo in proceeding during the pendency of insolvency.....

Tags : Delhi High Court, Section 10 of the Code of Civil Procedure, 1908, embargo, insolvency proceedings, Provincial Insolvency Act, 1920



ITAT, Bangalore: No Rationale in Making Additions to Income on Violation of RBI Notifications(11.04.2022)

Income Tax Appellate Tribunal, Bangalore has observed that there is no rationale in the action of the Assessing Officer of making additions to income .....

Tags : Income Tax Appellate Tribunal, rationale, Assessing Officer, assesse, Section 68 of the Income Tax Act, 1961, Reserve Bank of India



Allahabad HC: Weapon's Discovery on Disclosure Statement of Accused Not Enough to Prove Guilt(11.04.2022)

Allahabad High Court has held the discovery of the material object/crime weapon at the disclosure of the accused is important under Section 27 of the .....

Tags : Allahabad High Court, Section 27 of the Indian Evidence Act, 1872, discovery, weapon



ITAT, Bangalore: Transactions Between Trust and Trustee Not Covered U/S 269SS of Income Tax Act(28.04.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that the managing trustee of the society is not covered by the expression any other persons stirrin.....

Tags : Income Tax Appellate Tribunal, section 269SS, 269T of the Income Tax Act, 1961



ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the data retrieved from the pen drive seized during the search can’t be a sole basis for re-assess.....

Tags : Income Tax Appellate Tribunal, data retrieved, Income Tax Act, 1961, section 147, section 148, section 65B (4), Indian Evidence Act, 1872



SC: No Deemed Registration in Case of Non-deciding of S. 12AA Application(28.04.2022)

Supreme Court has observed that there cannot be a deemed registration in case of non-deciding of an application filed under section 12AA (2) of the In.....

Tags : Supreme Court, section 12AA (2), Income Tax Act, 1961, deemed registration



Telangana HC: Railway Not Liable to Compensate if Passenger Dies Due to Own Negligence(28.04.2022)

Telangana High Court has ruled that Railway is not liable to compensate under Section 124A of the Railways Act, 1989 if the passenger died due to own .....

Tags : Telangana High Court, Railways Act, 1989, railway tracks, Section 124A



AP HC: Criminal Proceedings Can't be Quashed if Specific Accusations Made Against Accused U/S 482(28.04.2022)

Andhra Pradesh High Court has reiterated that when there are definite accusations in the First Information Report, charge sheet and witness statement .....

Tags : Andhra Pradesh High Court, First Information Report, Code of Criminal Procedure, 1973, Section 482



ITAT, Kolkata: Disallowance U/S 14A Not to be Considered While Computing Book Profit(16.05.2022)

Income Tax Appellate Tribunal, Kolkata has ruled that the disallowance under Section 14A of the Income Tax Act, 1961 cannot be considered while comput.....

Tags : Income Tax Appellate Tribunal, Section 14A, Income Tax Act, 1961, book profit



Calcutta HC: Accused Shall be Given Opportunity to Explain Circumstances Appearing Against Him(17.05.2022)

Calcutta High Court has observed that while examining an accused under Section 313 of the Code of Criminal Procedure, 1973 (CrPC), the prosecution is .....

Tags : Calcutta High Court, Section 313, Code of Criminal Procedure, 1973, prosecution



ITAT, Kolkata: No Revision U/S 263 IT Act When AO Has Made Sufficient Enquiry(17.05.2022)

Income Tax Appellate Tribunal, Kolkata has ruled that no revision under Section 263 of the Income Tax Act, 1961 when Assessing Officer has made suffic.....

Tags : Income Tax Appellate Tribunal, Section 263, Assessing Officer



ITAT, Amritsar: Revisional Order Should be in Detail, Enriched With Facts(17.05.2022)

Income Tax Appellate Tribunal, Amritsar while quashing a revisional order, has observed that the order under Section 263 of the Income Tax Act, 1961 s.....

Tags : Income Tax Appellate Tribunal, Section 263, revisional



Delhi HC: Change of Opinion Can’t be Reason to Believe to Obtain Income to Initiate Re-Assessment(18.05.2022)

Delhi High Court while dismissing an appeal by the Income tax department, has ruled that mere change of opinion cannot be a reason to believe that the.....

Tags : Delhi High Court, Income tax department, Sections 147, Sections 148, Income Tax Act, 1961



Meghalaya HC: Dishonored Cheque Must Have Been Issued by Account Holder U/S.138 NI Act(18.05.2022)

Meghalaya High Court has reiterated that the dishonoured cheque must have been issued by the account holder under his name and signature for an offenc.....

Tags : Meghalaya High Court, Dishonoured Cheque, Section 138, Negotiable Instruments Act, 1881



Kerala HC: Non Release of Seized Documents in Supreme Court is Illegal(01.04.2022)

Kerala High Court has held that the income tax department is unauthorized to retain the seizure of title deeds under Section 132 of the Income Tax Act.....

Tags : Kerala High Court, income tax department, title deeds, Section 132 of the Income Tax Act, 1961, Special Leave Petition



Andhra Pradesh HC: Notice Issue for Hearing is a Statutory Requirement under GST(04.04.2022)

Andhra Pradesh High Court has held that issuing notice for hearing is a statutory requirement under Section 75(4) of Goods and Service Tax Act, 2017 b.....

Tags : Andhra Pradesh High Court, Notice for Hearing, Section 75(4) Of Goods and Service Tax Act, 2017



Delhi HC: Challenge against Appointment of Arbitrator Can't Be Under Section 14 of the A&C Act(04.04.2022)

Delhi High Court has observed that Section 14 of the Arbitration and Conciliation Act, 1996 (A&C Act) does not provide a separate remedy to the partie.....

Tags : Delhi High Court, Section 14 of the Arbitration and Conciliation Act, 1996, appointment of an arbitrator



Punjab & Haryana HC: No Compromise with Dead Man, FIR u/s 306 IPC Can't Be Quashed on Compromise(04.04.2022)

Punjab and Haryana High Court has dismissed the petition which seeks quashing of a First Information Report under Section 306 Indian Penal Code, 1860 .....

Tags : Punjab and Haryana High Court, quashing of an FIR, Section 306 Indian Penal Code, 1860, compromise



Calcutta HC Quashes Re-Assessment Passed Without Application of Mind(04.04.2022)

Calcutta High Court has observed that the re-assessment passed under section 148 of the Income Tax Act, 1961 without the application of mind is not su.....

Tags : Calcutta High Court, section 148 of the Income Tax Act, 1961, Quashment of Re-Assessment



ITAT, Mumbai: Revisional Jurisdiction Can’t be Invoked , Order of Assessment Without Reasons(04.04.2022)

Income Tax Appellate Tribunal, Mumbai, has observed that the revisional jurisdiction under section 263 of Income Tax Act, 1961 cannot be invoked while.....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, Section 263 of the Income Tax Act, 1961, M/s Reliance Payment Solutions Pvt Ltd



JKL HC: Convicted Accused Who Can't Understand Proceedings Can Be Referred To HC u/s 341 J&K CrPC(19.04.2022)

Jammu and Kashmir and Ladakh High Court has held that the case of an accused who’s convicted, although not insane, but who can’t be made to comprehend.....

Tags : Jammu and Kashmir and Ladakh High Court, section 341 of Jammu and Kashmir Code of Criminal Procedure, 1973, High Court



Rajasthan HC Dismisses PIL Seeking Direction to Conduct Census to Centre in Specific Time Frame(20.04.2022)

Rajasthan High Court has dismissed a public interest litigation seeking a direction to Union government to conduct the Census in scheduled timeline, s.....

Tags : Rajasthan High Court, a public interest litigation, Union government, Section 3 of the Census Act, 1948, ultra vires



Allahabad HC: Application for Extension of Time for Passing Award Lies Only Before High Court(20.04.2022)

Allahabad High Court has observed that the Court for the reason of an application under Section 29A of the Arbitration and Conciliation Act, 1996 woul.....

Tags : Allahabad High Court, Section 29A of the Arbitration and Conciliation Act, 1996, High Court



Telangana HC: Person Whose Land Title Disputed Can't Seek Withdrawal of Land Acquisition(20.04.2022)

Telangana High Court has ruled that a person, whose title is in dispute, cannot invoke the provisions of Section 48 of the Land Acquisition Act, 1894 .....

Tags : Telangana High Court, Section 48 of the Land Acquisition Act, 1894, land acquisition proceedings



Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment(20.04.2022)

Madras High Court has ruled that the signing of a statement by the taxpayer admitting tax liability under the stress of investigation and making payme.....

Tags : Madras High Court, section 74 of the Central Goods and Services Tax Act, 1961, taxpayer, tax liability



ITAT, Ahmedabad: TDS on Car Hiring Charges Paid Above Rs. 1.8 Lakhs U/S 194I of Income Tax Act(20.04.2022)

Income Tax Appellate Tribunal, Ahmedabad has observed that charges of car hiring falls under the provision of section 194I of the Income Tax Act, 1961.....

Tags : Income Tax Appellate Tribunal, section 194I of the Income Tax Act, 1961, Rs. 1.8 lakhs, Tax Deducted at Source



Gujarat HC: Interest on Delayed Payment of Gratuity Mandatory, Not Discretionary(28.04.2022)

Gujarat High Court has reiterated that there is a plain mandate on the employer under the provisions of Section 7 to the Payment of Gratuity Act, 1972.....

Tags : Gujarat High Court, Section 7, Payment of Gratuity Act, 1972, payment of gratuity



ITAT, Mumbai: No TDS on Payments to Foreign Insurers, Rules(29.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that any payment prepared by the assessee company to such foreign insurers would not be chargeable .....

Tags : Income Tax Appellate Tribunal, Section 195(1), Income Tax Act, 1961, foreign insurers



Rajasthan HC: Respondents Have Right to Legal Representation Before Regulatory Authority/ Tribunal(29.04.2022)

Rajasthan High Court has observed that Section 56 of the Rajasthan Real Estate (Regulation and Development) Act, 2016, inasmuch as it excludes right o.....

Tags : Rajasthan High Court, Section 56 of the Rajasthan Real Estate (Regulation and Development) Act, 2016, Appellate Tribunal, Regulatory Authority, adjudicating officer, ultra vires



NCLAT: Resolution Professional Can Submit An Additional Report Under Section 99 I&B Code(29.04.2022)

National Company Law Appellate Tribunal has observed that the Resolution Professional can submit an additional report under Section 99 of the Insolven.....

Tags : National Company Law Appellate Tribunal, Section 99, Insolvency & Bankruptcy Code, 2016



NCLAT: If Credit Facility Agreement is Unstamped, Petition U/S Section 7 is Maintainable(29.04.2022)

National Company Law Appellate Tribunal has observed that if a credit facility agreement is unstamped, then petition under Section 7 of the Insolvency.....

Tags : National Company Law Appellate Tribunal, credit facility, Section 7, Insolvency and Bankruptcy Code, 2016



Madras HC: Section 34 Proceedings Are Summary in Nature; Does Not Permit Additional Evidence(29.04.2022)

Madras High Court has ruled that the challenge proceedings under Section 34 of the Arbitration and Conciliation Act, 1996 are summary in nature, hence.....

Tags : Madras High Court, Section 34, Arbitration and Conciliation Act, 1996, arbitral tribunal



Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden(09.05.2022)

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the rec.....

Tags : Gujarat High Court, Section 54, Central Goods and Services Tax Act, 2017, tax



Allahabad HC: Reassessment Order Not Valid If Notice by Assessing Authority Is Without Jurisdiction(09.05.2022)

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961 issued by the assessing authority was declared withou.....

Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, re-assessment order



ITAT: Salary Reimbursement based on Cost to Cost Cannot Attract TDS Liability u/s 195(09.05.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to reimbursement of salary based on the cost to cost.....

Tags : Income Tax Appellate Tribunal, Section 195, Income Tax Act,1961, Tax Deduction at Source



ITAT, Bangalore: Assessment Cannot be Based on Presumptions U/S Section 153C of IT Act(09.05.2022)

Income Tax Appellate Tribunal, Bangalore while considering the directions from the Karnataka High Court has ruled that the assessment under Section 15.....

Tags : Income Tax Appellate Tribunal, assessment, Section 153C, presumption



ITAT Deletes Addition u/s 68 of IT Act, Says Firm not Taxable for Capital introduced by Partner(09.05.2022)

Income Tax Appellate Tribunal, Chennai has observed that the Firm cannot be made taxable for the capital introduced by the Partner as section 68 of th.....

Tags : Income Tax Appellate Tribunal, section 68, Income Tax Act, 1961



Calcutta HC: Order U/S 36 of A&C Act is Interim Order, Can be Modified on Basis of Financial Hardship(10.05.2022)

Calcutta High Court has held that financial hardship and financial indebtedness are sufficient grounds to modify an order passed under Section 36 of t.....

Tags : Calcutta High Court, Arbitration and Conciliation Act, 1996, Section 36, financial hardship, financial indebtedness



AP HC: Caste-Based Insult Over Telephone Conversation Not an Offence U/S 3 SC/ ST Act(29.04.2022)

Andhra Pradesh High Court has reiterated that to constitute an offence under Section 3(1)(x) of the Scheduled Castes and the Scheduled Tribes (Prevent.....

Tags : Andhra Pradesh High Court, Section 3(1)(x), Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989



Rajasthan HC: Engagement of Child Not Offence U/S 11 Of Child Marriage Act(29.04.2022)

Rajasthan High Court has observed that Section 11 of the Prohibition of Child Marriage Act, 2006 makes it abundantly clear that organizing marriage is.....

Tags : Rajasthan High Court, Section 11, Prohibition of Child Marriage Act, 2006, engagement



ITAT, Bangalore: Income Tax Penalty Can’t be Imposed on Expenditure Due to Wrong Professional Advice(29.04.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that the income tax penalty under section 271(1) of the Income Tax Act, 1961 cannot be imposed for .....

Tags : Income Tax Appellate Tribunal, income tax, section 271(1), Income Tax Act, 1961, Chartered Accountant



ITAT, Bangalore: Subsidy Expenditure Does Not Attract TDS Provision(29.04.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that subsidy expenditure not attracts Tax Deducted at Source provision and set asides the order dis.....

Tags : Income Tax Appellate Tribunal, Tax Deducted at Source, Section 40(a)(ia), Income Tax Act, 1961



ITAT, Delhi: Revisional Jurisdiction Can be Invoked in Very Gross Case of Inadequacy in Inquiry(29.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the Revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked in a very.....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263, Income Tax Act, 1961



Orissa HC Upholds Constitutional Validity of Section 34 RP Act(02.05.2022)

Orissa High Court upheld the Constitutional validity of Section 34 of the Representation of the People Act, 1951 that specifies that eligible citizens.....

Tags : Orissa High Court, Section 34, Representation of the People Act, 1951, State Legislative Assembly, Member of Parliament



ITAT: Deduction U/S 80IA IT Act Cannot be Disallowed on Failure of Form No.10CCB Submission(19.05.2022)

Income Tax Appellate Tribunal, Bangalore has observed that the Claim of deduction under Section 80IA of Income Tax Act, 1961 cannot be disallowed only.....

Tags : Income Tax Appellate Tribunal, Section 80IA, From NO.10CCB, due date



Calcutta HC: Charge of Retaining Stolen Articles Fails, If Prosecution Fails to Prove Dacoity(19.05.2022)

Calcutta High Court has observed that if the prosecution has failed to prove the charge of dacoity then the charge under Section 412 of the Indian Pen.....

Tags : Calcutta High Court, Section 412, dacoity



Supreme Court Reiterates Section 18 Limitation Act Is Applicable To IBC Proceedings(19.05.2022)

Supreme Court reiterates that the provisions of Section 18 of the Limitation Act are applicable to proceedings under the Insolvency and Bankruptcy C C.....

Tags : Supreme Court, Insolvency and Bankruptcy Code, 2016, Section 18 Limitation Act



Delhi HC: S.148 NI Act Will Extend to Appeals Out of Complaint Filed Prior to 2018 Amendment(19.05.2022)

Delhi High Court has observed that the applicability of Section 148 of the Negotiable Instruments Act, 1881 will be extended to appeals arising out of.....

Tags : Section 148 Negotiable Instruments Act 1881, Appeals, 2018 Amendment



Non-Compliance of S. 148A Notice: Rajasthan HC asks Income Tax Dept to Follow SC Judgment(19.05.2022)

Rajasthan High Court has directed the income tax department to proceed with the notices quashed earlier under Section 148A of Income-Tax Act, 1961, in.....

Tags : Supreme Court, Rajasthan High Court, Section 148A Income-Tax Act 1961, Finance Act



Calcutta HC: No Direction Can Be Passed to Sell Property to Third Party in Section 9 of The A&C Act(20.05.2022)

Calcutta High Court held that no direction can be passed to sell property to third party in Section 9 of the A&C Act. It was held that, to sell the su.....

Tags : Calcutta High Court, Arbitration and Conciliation, Section 9, Property



ITAT Hyderabad: Ignorance of Law Concerning Compulsory Audit Not Reasonable for Deleting Penalty(21.04.2022)

Income Tax Appellate Tribunal, Hyderabad has held that mere ignorance of law under Section 44AB of the Income Tax Act, 1961 for compulsory audit of ac.....

Tags : Income Tax Appellate Tribunal, ignorance of law, Section 44AB of the Income Tax Act, 1961, Section 273B



Gauhati HC: Assessing Officer and Inspecting Person Need Not Be Similar Person Under Electricity Act(21.04.2022)

Gauhati High Court has observed that Section 126 of the Electricity Act, 2003 empowers the Assessing Officer as chosen to carry out the provisional as.....

Tags : Gauhati High Court, Section 126 of the Electricity Act, 2003, Assessing Officer



Chhattisgarh HC: Issuance of Reassessment Notice Valid on Ground Disclosure of Bogus Purchase Bills(21.04.2022)

Chhattisgarh High Court has observed that the reassessment notice under Section 148 of the Income Tax Act,1961 is valid on the grounds of disclosure p.....

Tags : Chhattisgarh High Court, reassessment, Section 148 of the Income Tax Act,1961, bogus



Madras HC: Manifest Intention to Arbitrate is Sine Qua Non for Filing Application Under S.9(22.04.2022)

Madras High Court has ruled that manifest intention to arbitrate is a sine qua non for filing an application under Section 9 of the Arbitration & Conc.....

Tags : Madras High Court, Section 9 of the Arbitration & Conciliation Act, 1996, sine qua non, arbitration



Allahabad HC: Electricity Act Inapplicable When Contract is for Supply of Materials Simplicitor(22.04.2022)

Allahabad High Court has ruled that the embargo under Section 86 of the Electricity Act, 2003 does not apply when the agreement is for supply simplici.....

Tags : Allahabad High Court, Section 86 of the Electricity Act, agreement, transmission, distribution



Delhi HC: Right of Party to File Counter Claims Exists Independently of Any Liberty(22.04.2022)

Delhi High Court has held that any issue on which the Arbitral Tribunal has the jurisdiction to pass a final award can also be the subject matter of a.....

Tags : Delhi High Court, Arbitral Tribunal, Section 34 of the Arbitration and Conciliation Act



Allahabad HC: Section 6 of GST Act is Enacted to Avoid Possibility of Conflicting Orders(11.04.2022)

Allahabad High Court has observed that section 6 of Goods and Services Tax Act, 2017 is enacted to avoid possibility of orders of conflict and holds n.....

Tags : Allahabad High Court, section 6 of Goods and Services Tax Act 2017, jurisdiction



Orissa HC: Court Can Take Cognizance of Complaint on Notice Pursuant to Re-Presentation of Cheque(11.04.2022)

Orissa High Court has ruled that Court can take cognizance of a complaint for cheque bounce filed under Section 138 of the Negotiable Instruments Act,.....

Tags : Orissa High Court, cognizance, cheque bounce, Section 138 of the Negotiable Instruments Act, 1881, dishonour



Delhi HC: Sufficiency or Correctness of Material Need not be Considered During Issue of Notice(12.04.2022)

Delhi High Court has observed that the sufficiency or correctness of the material is not a thing to be considered at the stage of issue of notice unde.....

Tags : Delhi High Court, Section 148 of the Income Tax Act, 1961



Delhi HC: Scholarship by Hamdard Foundation Eligible for Exemption Under Income Tax Act(12.04.2022)

Delhi High Court has upheld the factual findings that the merit-cum scholarship/financial assistance provided by Hamdard National Foundation was not c.....

Tags : Delhi High Court, factual findings, merit-cum scholarship, financial assistance, Hamdard National Foundation, Section 11 of Income Tax Act, 1961



Bombay HC: Court Does Not Have Adjudicatory Powers Under Section 27 of A&C Act(12.04.2022)

Bombay High Court has observed that the Court under Section 27 of the Arbitration and Conciliation Act, 1996 does not have the jurisdiction to conside.....

Tags : Bombay High Court, Section 27 of the Arbitration and Conciliation Act, 1996, arbitral tribunal



Gujarat HC: There Cannot Be Deemed Waiver of Section 12(5) of A&C Act(12.04.2022)

Gujarat High Court has held that unless the embargo placed under Section 12(5) of the Arbitration and Conciliation Act, 1996 is waived by the parties,.....

Tags : Gujarat High Court, embargo, Section 12(5) of the Arbitration and Conciliation Act, 1996



Gujarat HC: Sample Analysis Report of Central Insecticides Lab is Conclusive Evidence(10.05.2022)

Gujarat High Court has observed that the sample analysis report received from the Central Insecticides Laboratory under Section 24(4) of the Insectici.....

Tags : Gujarat High Court, Central Insecticides Laboratory, Section 24(4), Insecticides Act, conclusive



ITAT, Ahmedabad: Third Party Shareholders Renouncing Rights Shares is Liable to Tax U/S 56(2)(10.05.2022)

Income Tax Appellate Tribunal, Ahmedabad has ruled that third party shareholders renouncing rights shares in favour of the assesse are liable to tax u.....

Tags : Income Tax Appellate Tribunal, assesse, Section 56(2), Income Tax, 1961



ITAT, Delhi: Re-Assessment Based on Incorrect and Irrelevant Facts is Invalid(10.05.2022)

Income Tax Appellate Tribunal, Delhi has held that the re-assessment under section 148 of the Income Tax Act, 1961 invoked on the basis of incorrect a.....

Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, section 148



ITAT: If TDS Statement filed on Time Contains Technical Errors, No Late Fee Can be Charged(11.05.2022)

Income Tax Appellate Tribunal, Ahmedabad has held that a late fee under section 234E of the Income Tax Act of 1961 cannot be imposed if a statement is.....

Tags : Income Tax Appellate Tribunal, section 234E, Income Tax Act



Delhi HC: Daughter-in-law Can Seek Maintenance From Father-in-law if Inherited Husband's Estate(11.05.2022)

Delhi High Court by dismissing a plea filed by a widowed daughter-in-law and grand-daughter under section 19 of the Family Court Act, 1984 has ruled .....

Tags : Delhi High Court, Family Court Act, 1984, section 19, father-in-law, daughter-in-law, inherited



SC Puts Sedition Law on Hold, Asks Govts Not to Register Cases(11.05.2022)

Supreme Court has put the sedition Law on hold, and urged the central and state governments not to file any First Information Reports (FIRs) under Sec.....

Tags : Supreme Court, sedition, Section 124A, Indian Penal Code, 1860



Keep Sedition Law In Abeyance Until Reconsidered: SC(11.05.2022)

Supreme Court has directed to put 152-year-old sedition law under Section 124A of the Indian Penal Code (IPC) in abeyance till the Union Government re.....

Tags : Sedition Law, Section 124A, IPC, Indian Penal Code



Orissa HC: Government is Not Required to Refer National Security Issues to National Tribunal(11.05.2022)

Orissa High Court has ruled that it is not obligatory for the Central Government to refer a matter of national importance to the National Industrial T.....

Tags : Orissa High Court, Central Government, National Industrial Tribunal, Section 7-B, Industrial Disputes Act, 1947



Universal Music India Rejoices as Bombay HC Upholds ITAT Order(11.05.2022)

Bombay High Court in a major relief to Universal Music India, has upheld an order of the Income Tax Appellate Tribunal (ITAT) quashing a revisional or.....

Tags : Bombay High Court, Universal Music India, Income Tax Appellate Tribunal, section 263



Delhi HC Criminalizes Marital Rape; Holds Exception 2 Of Section 375 IPC Unconstitutional(11.05.2022)

Delhi High Court has passed a split verdict challenging the Exception 2 of Section 375 of Indian Penal Code, 1860, exempting forceful sexual intercour.....

Tags : Delhi High Court, Section 375 , sexual intercourse, marital rape, unconstitutional



NCLAT: Threshold of Rs.1 Crore Is Required for Initiation of CIRP(12.05.2022)

National Company Law Appellate Tribunal (NCLAT) has ruled that an application filed after 24.03.2020 under Section 7 of the Insolvency and Bankruptcy .....

Tags : National Company Law Appellate Tribunal, Section 7, Insolvency and Bankruptcy Code, 2016, threshold, One Crore



Allahabad HC quashes Re-Assessment Order; Says Notice Issued Without Jurisdiction is Invalid(12.05.2022)

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961, issued by the assessing authority was declared witho.....

Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, jurisdiction



Strict Proof Of Marriage Not Needed For ‘Maintenance’ Proceedings: Supreme Court(25.10.2018)

Supreme Court has set aside a Karnataka High Court order that had dismissed a maintenance petition for want of proof of marriage and has reiterated th.....

Tags : Supreme Court, CrPC, Section- 125



Strict Proof of Marriage Not Needed for Maintenance Proceedings: Supreme Court(25.10.2018)

Supreme Court has set aside a Karnataka High Court order that had dismissed a maintenance petition for want of proof of marriage and has reiterated th.....

Tags : Supreme Court, CrPC, Section- 125



Calcutta HC: Section 29-A/31 of IBC Does Not Shield from Operation of Section 14(23.09.2020)

Calcutta High Court has ruled that section 29-A or 31 of the Insolvency and Bankruptcy Code, 2016 would not provide a shield against the operation of .....

Tags : Calcutta High Court, Operation of Section 14



SC: Circumstances Not Put to Accused Under Section 313 CrPC Cannot be Used Against Him(29.09.2020)

Supreme Court has observed that the circumstances not put to an accused under Section 313 of the Code of Criminal Procedure, 1973 cannot be used again.....

Tags : Supreme Court, Circumstances under Section 313 CrPC



SC: Section 436A CrPC Applicable to Special Acts in Absence of Any Specific Provision(14.07.2022)

Supreme Court has held that Section 436A of the Code of Criminal Procedure (CrPC) would apply to the Special Acts also in the absence of any specific .....

Tags : Supreme Court, Section 436A, Special Acts



SC: Bodily Injury Not Necessary for Offence Under Section 121A of IPC(14.07.2022)

Supreme Court while upholding the conviction and life sentence of four persons for causing the terror attack at the IISC Bengaluru in December 2005, h.....

Tags : Supreme Court, Section 121A, Life Sentence



SC: Proceedings u/s 34 Arbitration Act Also Covered by Moratorium Under Section 14 IBC(03.03.2021)

Supreme Court has observed that an application under Section 34 of the Arbitration and Conciliation Act, 1996 to set aside an award is covered by mora.....

Tags : Supreme Court, Moratorium Under Section 14 IBC



Supreme Court Urges Centre to Create Additional Courts for Section 138 NI Act(05.03.2021)

Supreme Court has urged the Central Government to consider the establishment of additional courts to deal with the "grotesque" problem of pendency of .....

Tags : Supreme Court, Additional Courts for Section 138 NI Act



SC: Limitation Period for Filing 'Section 11' Application Governed by Article 137 Limitation Act(10.03.2021)

Supreme Court has stated that the period of limitation for filing an application under Section 11 of the Arbitration and Conciliation Act, 1996 would .....

Tags : Supreme Court, Limitation Period for Filing 'Section 11' Application



Kerala HC: Maintenance Must be Granted from Date of Filing of Petition(20.12.2022)

Kerala High Court has held that a petitioner under Section 125 CrPC must be granted maintenance from the date of filing of petition and not just date .....

Tags : Kerala High Court, Section 125 CrPC, Maintenance



All. HC: No Illegality in Taking Written Statement of Witness Under Section 161 CrPC(26.12.2022)

Allahabad High Court has held that if written statement has been submitted by the witness himself to the Investigating Officer and the IO assures its .....

Tags : Allahabad High Court, Written Statement, Section 161 CrPC



J&K&L HC: S.482 CrPC Can’t be Invoked to Check Correctness of Allegations(27.12.2022)

Jammu and Kashmir and Ladakh High Court while observing that powers of the court under Section 482 Cr.P.C are to be exercised with great amount of cau.....

Tags : Jammu and Kashmir and Ladakh High Court, Section 482, Allegations, Caution



Woman can File Case U/S 498A IPC at Place Where She Takes Shelter: SC(09.04.2019)

Supreme Court has held that a woman driven out of her matrimonial home because of cruelty can initiate criminal proceedings under Section 498A of IPC .....

Tags : Supreme Court, Section 498A, Cruelty



S. 138 NI Act: Complainant Bound to Explain His Financial Capacity When Questioned by Accused: SC(10.04.2019)

Supreme Court has observed that a complainant in a cheque bounce case is bound to explain his financial capacity, when the same is questioned by the a.....

Tags : Supreme Court, Section 138 Negotiable Instruments Act



Sec. 138 NI Act: Complainant Bound to Explain His Financial Capacity When Questioned by Accused: SC(10.04.2019)

Supreme Court has observed that a complainant in a cheque bounce case is bound to explain his financial capacity, when the same is questioned by the a.....

Tags : Supreme Court, Section 138 Negotiable Instruments Act



Delhi HC Directs RBI and Finance Ministry to Bring Parity in Sections of IBC(19.03.2021)

Delhi High Court has asked the finance ministry and the Reserve Bank of India (RBI) to consider bringing in parity in certain sections of the Insolven.....

Tags : Delhi High Court, Parity in Sections of IBC



Mad. HC: Pre-Institution Mediation Is Pre-Suit Legal Drill, Can’t Be Post Suit Exercise(24.01.2023)

Madras High Court has highlighted that “pre-institution mediation” mandated under Section 12A of the Commercial Courts Act, 2015 is a pre-suit legal d.....

Tags : Madras High Court, Section 12A, legal drill



Madhya Pradesh HC Quashes Rape FIR Against Indian Railway Officer In Case Of Malicious Prosecution(27.01.2023)

Madhya Pradesh High Court has quashed a First Information Report (FIR) registered against the then Additional Divisional Railway Manager, Bhopal Gaura.....

Tags : Madhya Pradesh High Court, First Information Report, clerk, malicious prosection



Delhi HC: Exception 3 to Section 28 Contract Act Does Not Deal with Bank Guarantees(02.08.2021)

Delhi High Court has interpreted Exception 3 to Section 28 of the Indian Contract Act 1872 to hold that it does not deal with 'claim period' under Ban.....

Tags : Delhi High Court, Exception 3 to Section 28 Contract Act



Delhi HC: Cognizance of Section 138 NI Act Offence Will Not Automatically Result in Decree(04.08.2021)

Delhi High Court has held that if the Metropolitan Magistrate takes cognizance of an offense under Section 138 of the Negotiable Instrument Act, 1881,.....

Tags : Delhi High Court, Offence under Section 138 NI Act



All. HC: S. 106 IEA Not Attracted Unless Initial Burden of Establishing Guilt of Accused Discharged(30.05.2023)

Allahabad High Court has observed that Section 106 of the Indian Evidence Act (IEA) cannot be attracted in a case unless prosecution prima facie disch.....

Tags : Allahabad High Court, Section 106 of the Indian Evidence Act



Delhi HC to BCI: Foreign Nationals Also Entitled To Seek Enrolment(31.05.2023)

Delhi High Court while observing that foreign nationals are not per se barred from being considered for enrolment on a State roll under Section 24 of .....

Tags : Delhi High Court, Foreign Nationals, Bar Council of India, Enrolment, Section 24 of the Advocates Act



Karnataka HC: Rape on Woman's Dead Body Will Not Attract Section 376 of IPC(01.06.2023)

Karnataka High Court while acquitting a man of rape charges for committing sexual assault on dead body of a 21 years old girl, after murdering her has.....

Tags : Karnataka High Court, Dead Body, Section 376 IPC



279th Law Commission Report: Law Commission Suggests Retention of Sedition Law with Some Amendments(02.06.2023)

The Law Commission of India, in a significant development, has recommended that Section 124A of the Indian Penal Code (sedition law) has to be retaine.....

Tags : Law Commission of India, Section 124A of the Indian Penal Code, sedition law



SC: Orders Passed by HC Contrary to Section 67 shall not be Given Effect to by Authorities(09.12.2019)

Supreme Court of India has ruled that the orders passed by the High Court which are contrary to the Section 67 (8) of the Central Goods and Services A.....

Tags : SC, Section 67



SC: HC Can Exercise Power U/S 482 CrPC Even When Chargesheet filed During Pendency of Plea(01.09.2023)

Supreme Court has observed that it is a well settled law that the High Court would continue to have the power to entertain and act upon a petition fil.....

Tags : Supreme Court, Chargesheet, Section 482 CrPC



SC: S.162 CrPC Doesn’t Prevent Judge from Looking into the Papers of Chargesheet Suo Moto(05.09.2023)

Supreme Court has held that nothing in Section 162 CrPC prevents a Trial Judge from looking into papers of chargesheet suo moto and himself using the .....

Tags : Supreme Court, Section 162 CrPC, Suo Moto, Charge sheet



SC: Power u/s 482 CrPC can be Exercised in Cheque Bounce Case if Amount Is Patently Non-Recoverable(08.09.2023)

Supreme Court has held that only in cases wherein an amount which is non-recoverable, towards which a cheque is issued, dishonoured and for recovery o.....

Tags : Supreme Court, Cheque Bounce, Section 482 CrPC



SC: 2014 Judgment Declaring Section 6A of DSPE Act as Unconstitutional has Retrospective Effect(11.09.2023)

Supreme Court has held that declaration made in Subramanian Swamy v. Union of India (MANU/SC/0417/2014), as to the unconstitutionality of Section 6A o.....

Tags : Supreme Court, Section 6A, DSPE Act, Unconstitutional, Retrospective Effect



Gauhati HC: Three Conditions Under Section 37 NDPS Act to Grant Bail Conjunctive in Nature(16.09.2021)

Gauhati High Court has held that the three conditions stipulated under Section 37 of the NDPS Act for grant of bail to an accused person are conjuncti.....

Tags : Gauhati High Court, Three Conditions Under Section 37 NDPS Act



Del. HC: Increase Income Threshold for EWS Adm. in Schools from Rs. 1 Lakh to Rs. 5 Lakh(06.12.2023)

Delhi High Court has ordered that to increase the existing income threshold of Rs. 1 lakh per annum, for admissions under Economically Weaker Section .....

Tags : Delhi High Court, Economically Weaker Section, School Admission, income threshold



SC to Solicitor General: Provide Data on No. of People Benefitted from S.6A of Citizenship Act(06.12.2023)

Supreme Court while hearing pleas challenging the constitutional validity of Section 6A of the Citizenship Act, 1955, has asked Solicitor General of I.....

Tags : Supreme Court, Citizenship Act, Section 6A, Constitutional Validity



SC: Court Can’t Impose Bail Condition that Husband Must Resume Conjugal Life with Wife(08.12.2023)

Supreme Court has held that the High Court while granting an anticipatory bail should not impose a condition that the husband (accused under Section 4.....

Tags : Supreme Court, Section 498A, Conjugal Life, Bail



P&H HC: Peaceful Protest is Not a Penal Offence Under Section 188 IPC(08.12.2023)

Punjab and Haryana High Court while quashing FIR against political leaders for violating order under Section 144 CrPC, has observed that merely bringi.....

Tags : Punjab and Haryana High Court, Peaceful Protest, Section 188



Supreme Court Notice to Centre on Fresh Pleas Seeking to Decriminalize Gay Sex(02.05.2018)

Supreme Court has issued a notice to the Centre on two separate pleas challenging section 377 of the Indian Penal Code which criminalizes unnatural se.....

Tags : Supreme Court, Section 377



P&H HC: Grouping of Students into Sections on Basis of Marks is Violation Of Fundamental Right(02.03.2020)

Punjab and Haryana High Court has held that the practice of classification of children into sections based on their marks is a violation of the fundam.....

Tags : Punjab & Haryana High Court, Grouping of Students into Sections on Basis of Marks



Delhi HC Issues Notice on Plea for Framing Regulations for Enforcement of Section 15(21.01.2022)

Delhi High Court has issued notice on a petition for framing of regulations under the Insolvency and Bankruptcy Code, 2016 for enforcing Section 15 th.....

Tags : Delhi High Court, Regulations for Enforcement of Section 15



Karnataka HC: Anticipatory Bail Plea Not Maintainable Once Accused Enters Appearance(28.01.2022)

Karnataka High Court has observed that once an accused has appeared before the court, either personally or through his counsel, he cannot seek anticip.....

Tags : Karnataka High Court, Section 438 Criminal Procedure Code



Kerala High Court: Advocate Not to be Arrested Without Giving Notice of Appearance U/S 41A CrPC(05.02.2024)

Kerala High Court has directed that the Advocate who allegedly committed sexual harassment of a woman client, cannot be arrested without issuance of n.....

Tags : Kerala High Court, Section 41 A CrPC, Sexual Harassment



Delhi HC: Every Retweet of Defamatory Content on Social Media Amounts to Defamation u/s 499 IPC(06.02.2024)

Delhi HC while ruling that every retweet of defamatory content on social media would amount to “publication” for attracting the offence of defamation .....

Tags : Delhi High Court, Defamatory Content, Social Media, Section 499 IPC



SC: Private Schools Need Govt.’s Prior Approval to Fire Teachers(18.04.2016)

SC has upheld validity of Section 8(2) of the Delhi School Education Act (DSEA) which requires the managements of the private unaided schools to obtai.....

Tags : SC, Section 8(2) of the Delhi School Education Act (DSEA)



SC: Default Bail Can’t be Claimed on Ground of Pending Investigation Against Other Accused(24.01.2024)

Supreme Court has held that statutory right of default bail cannot be claimed by accused under Section 167(2) of Code of Criminal Procedure, 1973 on t.....

Tags : Supreme Court, Pending Investigation, Default Bail, Section 167(2) of CrPC



Delhi HC: Marriage Between Sapindas Prohibited Under HMA Unless Sanctioned by Usage or Custom(24.01.2024)

Delhi High Court while upholding the validity of Section 5(v) of the Hindu Marriage Act, 1955 (HMA) has held that marriage cannot be solemnized betwee.....

Tags : Delhi High Court, Sapindas, Section 5(v) of HMA



Karnataka High Court: FIRs Cannot be Transferred by Invoking Powers Under Section 407 CrPC(24.01.2024)

Karnataka High Court has held that First Information Reports (FIRs) cannot be transferred by invoking powers under Section 407 of the Code of Criminal.....

Tags : Karnataka High Court, First Information Reports, Section 407 CrPC, Transfer



Ker. HC: Demand of Bribe to be Established by Prosecution in Case of Obtainment & Not in Acceptance(24.01.2024)

Kerala HC while explaining the provisions of Sec. 7 of Prevention of Corruption (Amendment) Act, 1918 has observed that in the case of acceptance of b.....

Tags : Kerala HC, Section 7 of PC Act, Demand of bribe



Ker. HC: Second Appeal Under CPC Admissible on Substantial Question of Law & Not on Equitable Grounds(25.01.2024)

Kerala High Court has held that High Court shall admit and hear second appeal under Order XLII Rule 1, 2 read with Section 100 Code of Civil Procedure.....

Tags : Kerala High Court, Section 100 CPC, Order XLII CPC, Second Appeal



Allahabad High Court Issues Direction to Not File FIR Under Section 66A IT Act(14.12.2021)

Allahabad High Court has issued a direction to all the District Courts in Uttar Pradesh and to the Director-General of Police, Uttar Pradesh that no F.....

Tags : Allahabad High Court, Not to File FIR Under Section 66A IT Act



All. HC: Returning Unpaid Check With Endorsement of Account Closed Amounts to Dishnonor of Cheque(27.02.2024)

Allahabad High Court has held that if an unpaid cheque has been returned by bank with the endorsement Account Closed then it shall be equivalent to Di.....

Tags : Allahabad High Court, Section 138 of NI Act, Dishonor of Cheque, Account Closed



Bom. HC: Imprisonment Exceeding Twelve Months Can’t Be Given For Default in Payment of Maintenance(28.02.2024)

Bom. HC has observed that the Magistrate under Section 125 of CrPC can only impose imprisonment upto twelve months on 1 application for default of pay.....

Tags : Bombay High Court, Section 125 of CrPC, Payment of Maintenance



All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown(28.02.2024)

Allahabad HC has held that the provision of Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST) can’t be invoked to subject a .....

Tags : Allahabad High Court, Section 129(3) of UPGST Act, Search and Seizure



Mad. HC: Jail is The Rule And Bail an Exception Under The Prevention of Money Laundering Act(29.02.2024)

Madras High Court has held that Section 45 of the Prevention of Money Laundering Act turns the principle of bail is the rule and jail is the exception.....

Tags : Madras High Court, Section 45 of PMLA, Bail



Bombay HC Rejects Plea Challenging Vires of Section 56 of CPC on Arrest of Women(10.11.2016)

Bombay High Court has dismissed a plea seeking scrapping of Section 56 of CPC, which prohibits arrest or detention of women in execution of decree for.....

Tags : Bombay High Court, Section 56, CPC, Constitution



Petitions U/S 482 CrPC to be Filed Only After Completion of 15 Days: Madras High Court(12.10.2018)

Madras High Court has issue directives that petitions under Section 482 CrPC challenging refusal by SHO to record information to be filed only after c.....

Tags : Madras High Court, CrPC, Section 482



Allahabad HC: S. 482 CrPC Plea Maintainable To Annul Proceedings Which Are Ex Facie Bad(11.01.2022)

Allahabad High Court stated that an application under Section 482 of Criminal Procedure Code (CrPC) is maintainable to quash the proceedings, which ar.....

Tags : Allahabad High Court, Section 482 Crpc, Sanction to Prosecute



Karnataka High Court: Can't Appreciate Evidence While Hearing Quashing Petition(11.01.2022)

Karnataka High Court recapitulates that a Court hearing a petition for quashing of FIR/ charge sheet under Section 482 of Criminal Procedure Code (CrP.....

Tags : Karnataka High Court, Section 482 CrPC



Bom. HC: Candidates Converting to EWS After Striking Down of SEBC Act Ineligible For Age Relaxation(21.02.2024)

Bom. HC held that Maratha Judicial Services candidates initially applying under Socially and Educationally Backward Classes Act, 2018 (SEBC) & convert.....

Tags : Bombay High Court, Maratha Judicial Services, Economically Weaker Section, Age Relaxation



All. High Court Explains ‘Prima Facie Satisfaction’ of Magistrate Before Summoning/Issuing Process(21.02.2024)

Allahabad High Court has observed that the Magistrate before summoning/issuing process against an accused has to hold an enquiry under Section 202 of .....

Tags : Allahabad High Court, Section 202 of CrPC, Prima Facie Satisfaction



Meghalaya High Court: Trial Court Should Adopt Procedure Understandable by Illiterate Person(11.03.2024)

Meghalaya High Court has observed that the trial court while performing its duty under Section 313 of the Code of Criminal Procedure, 1973, should ado.....

Tags : Meghalaya High Court, Section 313 of CrPC, Illiterate Person



Karnataka High Court: Daughter-In-Law Can’t Lay Maintenance Claim Against Parents-In-Law(12.03.2024)

Karnataka High Court has held that under Section 125 of the Criminal Procedure Code, 1973 a daughter-in-law cannot seek maintenance from her parents-i.....

Tags : Karnataka High Court, Section 125 of CrPC, Maintenance



Kar. HC: Revision Petition Against Order Passed u/s 148(3) of NI Act Not Maintainable Before HC(12.03.2024)

Karnataka High Court has held that a revision petition filed for release of interim compensation against an order under Section 148 (3) of the Negotia.....

Tags : Karnataka High Court, Interim Compensation, Section 148(3) of NI Act



SC: Police Officers Submitting Chargesheets Must Abide by Requirements Given u/s 173(2) of CrPC(13.03.2024)

Supreme Court has held that police officers while discharging their duties regarding submission of chargesheets must comply with the mandatory require.....

Tags : Supreme Court, Section 173(2) of CrPC, Chargesheets



Del. HC: Dish TV Not Entitled to Protection u/s 30(2) of Trade Marks Act for Using the Word ‘Dish’(13.03.2024)

Delhi High Court has held that Dish TV India Limited cannot seek protection under Section 30(2) of the Trade Marks Act, 1999 for using the word ‘Dish’.....

Tags : Delhi High Court, Section 30 of TM Act, Monopoly



MP HC: Maintenance Can’t be Sought by Woman from Second Marriage if First Marriage Subsists(13.03.2024)

Madhya Pradesh High Court has held that a woman, having solemnized second marriage to another person is not entitled to maintenance under Section 125 .....

Tags : Madhya Pradesh High Court, Section 125 of CrPC, Maintenance



Gujarat HC: Section 84A of Gujarat Value Added Tax is Unconstitutional(21.04.2020)

Gujarat High Court has struck down Section 84A of the Gujarat Value Added Tax Act, 2003 holding that the provision is ultra vires and beyond the legis.....

Tags : Gujarat High Court, Section 84A Gujarat Value Added Tax Act



SC Upholds Constitutional Validity of Section 43B(f) of Income Tax Act(27.04.2020)

Supreme Court has upheld the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, reversing the judgment of the Calcutta .....

Tags : Supreme Court, Constitutional Validity of Section 43B(f) of Income Tax Act



Allahabad HC: Section 125 CrPC Falls Within Constitutional Sweep of Article 15 (3)(16.03.2022)

Allahabad High Court has observed that Section 125 of Code of Criminal Code, 1973 is enacted for social justice and especially to protect women and ch.....

Tags : Allahabad High Court, Section 125 CrPC



Delhi High Court: Political Parties Can be Covered Under the Ambit of PMLA(10.04.2024)

Delhi High Court after analyzing Section 70 of the Prevention of Money Laundering Act, 2002(PMLA) and Section 2(f) and 29A of the Representation of Pe.....

Tags : Delhi High Court, Section 70 PMLA, Section 2(f) of RP Act, Section 29A of RP Act



SC: Improper to Move HC Under Art. 226/227 for Release of Vehicle When Remedy Available u/s 451 CrPC(10.04.2024)

SC held that when Section 451 of Code of Criminal Procedure, 1973 empowers criminal court to pass order for custody and disposal of property pending i.....

Tags : Supreme Court, Section 451 CrPC, Article 226 COI, Article 227 COI



Mad. HC: Jail is The Rule And Bail an Exception Under The Prevention of Money Laundering Act(29.02.2024)

Madras High Court has held that Section 45 of the Prevention of Money Laundering Act turns the principle of bail is the rule and jail is the exception.....

Tags : Madras High Court, Section 45 of PMLA, Bail



Gau. HC: Conviction Under Section 489B of Indian Penal Code Set Aside For Lack of Mens Rea(29.02.2024)

Gauhati High Court has set aside the conviction of a man under Section 489B of the Indian Penal Code, 1860 on the ground that no mens rea on the part .....

Tags : Gauhati High Court, Section 489B of IPC, Counterfeited Notes



Del HC: No Restraint in Grant of Bail Under S. 37 of NDPS Act For Undue Delay in Completion of Trial(29.02.2024)

Delhi High Court has held that Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS) does not put a restrain on granting bail .....

Tags : Delhi High Court, Section 37 of NDPS, Trial Completion



MP HC: Power Exercised u/s 319 of CrPC Must Come Before Acquittal Order in Case of Joint Result(01.03.2024)

Madhya Pradesh High Court has observed that if an order has to be made in the exercise of powers under Section 319 of the Code of Criminal Procedure (.....

Tags : Madhya Pradesh High Court, Section 319 of CrPC, Joint Result



Tel. HC: Constitutional Validity of Section 38(2) of RP Act and Rule 5.7.1 of ECI’s Handbook Upheld(01.03.2024)

Telangana High Court has upheld the constitutional validity of Section 38(2) of the Representation of the People Act, 1951 (RP Act) and Rule 5.7.1 of .....

Tags : Telangana High Court, Section 38(2) of RP Act, Election Commission of India, Constitutional Validity



SC: Amend Arbitration Act For Prescribing Limitation Period For Applications u/s 11 of the Act(04.03.2024)

Supreme Court has held that Parliament should take into consideration the amendment of the Arbitration and Conciliation Act, 1996 as there is no statu.....

Tags : Supreme Court, Section 11 of A&C Act, Limitation Period



SC: Complaint u/s 138 NI Act Cannot be Quashed When Disputed Question of Facts are Involved(12.02.2020)

Supreme Court has observed that a cheque bounce complaint under Section 138 of the Negotiable Instruments Act, 1881 cannot be quashed when disputed qu.....

Tags : Supreme Court, Complaint under Section 138 Negotiable Instruments Act, 1881



Mad HC: In Absence of Prohibitory Order u/s 144 CrPC People Assembling and Demonstrating Not Offence(28.03.2024)

Madras High Court has held that in the absence of a prohibitory order under Section 144 of the Code of Criminal Procedure, 1973, assembling few person.....

Tags : Madras High Court, Prohibitory Order, Section 144 CrPC, Demonstration



Kar. HC: Cannot Prosecute Second Spouse or Their Family for Bigamy Under Section 494 IPC(28.03.2024)

Karnataka High Court has held that only a husband or wife who gets married for the second time during the lifetime of the first spouse shall be prosec.....

Tags : Karnataka High Court, Bigamy, Section 494 IPC



Telangana High Court: Section 18 UAPA is Penal in Nature, Needs to be Proved by Prosecution(29.03.2024)

Telangana High Court while granting bail to members of Popular Front of India, has held that Section 18 of Unlawful Activities Prevention Act (UAPA), .....

Tags : Telangana High Court, Popular Front of India, Section 18 of UAPA



Kerala High Court: Discretion of Appellate Court to Waive/Deposit of Minimum 20% Fine(29.03.2024)

Kerala High Court has held that under Section 148 of the Negotiable Instruments Act, it is at the discretion of the Appellate Court to either order a .....

Tags : Kerala High Court, Section 148 of NI Act, Appellate Court, Fine



Bom HC: Detention Under MCOCA Must be Terminated if Competent Authority Denies Sanction to Prosecute(01.04.2024)

Bombay High Court has held that once the competent authority declines to grant sanction under Sec. 23(2) of the Maharashtra Control of Organised Crime.....

Tags : Bombay High Court, Section 23(2) MCOCA, Competent Authority, Detention



Supreme Court: Section 144 of CrPC Cannot be Used to Prevent Exercise of Democratic Rights(13.01.2020)

Supreme Court has ruled that the mechanical imposition of prohibitory orders under Section 144 of the Code of Criminal Procedure, 1973 cannot be used .....

Tags : Supreme Court, Section 144, CrPC



HP HC: Object of S.311 CrPC is to is to Do Substantial Justice(21.12.2023)

Himachal Pradesh High Court while observing that object of Section 311 CrPC is to do substantial justice, has held that Court can exercise power under.....

Tags : Himachal Pradesh High Court, Justice, Section 311, CrPC



MP HC to State: Publicize Provisions of POCSO Act as Per the Mandate of S.43(21.12.2023)

Madhya Pradesh High Court has directed the Government Advocate appearing for the State to bring Section 43 of the POCSO Act into the notice of the Sta.....

Tags : Madhya Pradesh High Court, POCSO, Section 43, Publicize



Bom. HC: Following a Woman and Pushing Her With Bicycle is Not an Offence u/s 354 IPC(03.01.2024)

Bombay High Court while observing that the act of following a woman a couple of times, abusing and pushing her with a bicycle may be annoying but defi.....

Tags : Bombay High Court, Sense of Decency, Section 354 IPC



Cal. HC: Filing False Case u/s 498A IPC Amounts to Cruelty(03.01.2024)

Calcutta High Court while allowing the husband’s petition for grant of divorce, has held that the wife lodging a false criminal case under Section 498.....

Tags : Calcutta High Court, False Case, Section 498A IPC, Cruelty



Madras HC Reserves Orders on Section 482, CrPC(13.09.2016)

Madras HC has reserved orders on issue of whether Section 482 of CrPc empowers it to direct police to register cases on complaints by petitioners and .....

Tags : Madras HC, Section 482, CrPC



P&H HC: Section 377 IPC Attracted When Penetration With Sexual Intent Happens on Any Part of Body(07.03.2022)

Punjab and Haryana High Court has held that this offence is attracted even in a situation where the penetration happens to be on any other part of the.....

Tags : Punjab and Haryana High Court, Section 377 IPC, Sexual Intent



Delhi High Court: Application For Compounding Of Offence U/S 276CC IT Act Cannot Be Rejected(08.03.2022)

Delhi High Court has held that an application for compounding of the offence under Income Tax Act, 1961 cannot be rejected on the ground that Assessee.....

Tags : Delhi High Court, Chief Commissioner of Income Tax, Section 276CC of Income Tax Act, 1961



Delhi HC Quashes Reassessment Notice, There Is No Rational Nexus To Believe Escapement Of Income(08.03.2022)

Delhi High Court has nullified the reassessment notice issued under Section 148 of Income Tax Act, 1961 on the grounds that the reason to believe was .....

Tags : Delhi High Court, Section 148, Income Tax Act, 1961, Reassessment Notice



Allahabad HC: Magistrate Has Obligation To Ensure Fair Probe After Passing Order U/S 156 (3) CrPC(08.03.2022)

Allahabad High Court has held that the Magistrate cannot wash his hands of the case after passing an order under Section 156 (3) Cr.P.C and that it is.....

Tags : Allahabad High Court, Section 156(3), Criminal Procedure Code, 1973, Monitoring Investigation



Del. HC: Proper Officer Empowered to Grant Upto 3 Adjournments if Sufficient Cause Shown(30.04.2024)

Del. HC has held that Section 75(5) of the Goods and Service Tax Act, 2017 empowers the proper officer to grant upto three adjournments if sufficient .....

Tags : Delhi High Court, Section 75(5) of GST Act, Sufficient Cause



Ch HC: Impotency of Husband Sufficient Reason for Wife to Reside Separately, Entitled to Maintenance(29.01.2024)

Chhattisgarh High Court has observed that the impotency of the husband would be sufficient reason for the wife to reside separately and in such cases .....

Tags : Chhattisgarh High Court, Maintenance, Section 125 of CrPC



All HC:Husband Duty Bound to Maintain Wife Despite Lack of Income as He Can Earn as Unskilled Labour(29.01.2024)

Allahabad High Court has held that a husband is duty-bound to provide maintenance to his wife under Section 125 Code of Criminal Procedure, even if, h.....

Tags : Allahabad High Court, Section 125 CrPC, Maintenance



Raj HC: Lok Adalat Doesn’t Have Jurisdiction to Adjudicate Disputes of Mobile Tower Installation(29.01.2024)

Rajasthan High Court has held that Permanent Lok Adalat has no jurisdiction to adjudicate matters related to Installation of Mobile Towers as the same.....

Tags : Rajasthan High Court, Permanent Lok Adalat, Mobile Tower Installation, Section 22A(b) of Legal Services Authorities Act



Delhi HC: Unfilled EWS or DG Vacancies Carried Forward in Subsequent Year Doesn’t Violate RTE Act(30.01.2024)

Delhi High Court has held that that carrying forward of unfilled Economically Weaker Section (EWS) or Disadvantaged Groups (DG) vacancies by a school .....

Tags : Delhi High Court, Economically Weaker Section, Disadvantaged Groups, Right to Education



Bom. HC: Touching Penis to Victim’s Private Part Constitutes Penetrative Sexual Assault under POCSO(30.01.2024)

Bombay High Court while denying bail to accused has held that mere touching the penis to the victim's vagina with sexual intent constitutes the offenc.....

Tags : Bombay High Court, Penetrative Sexual Assault, Section 4 POCSO



SC: Conviction under SC/ST Act Can’t Sustain if Offence u/s 3(1)(xi) Not Committed on Caste Basis(30.01.2024)

Supreme Court has held that the conviction for the offence punishable under Section 3(1)(xi) of the Scheduled Castes and Scheduled Tribes (Prevention .....

Tags : Supreme Court, Section 3(1)(xi) of SC/ST Act, Outraging Woman's Modesty



SC: Party Not Barred from Raising New Grounds to Set Aside Award in Section 37 Appeal(09.11.2021)

Supreme Court has observed that a party is not barred from raising an additional ground for setting aside an arbitration award in arbitration appeal u.....

Tags : Supreme Court, Grounds to Set Aside Award in Section 37 Appeal



SC: Complaint Filed Under Section 138 NI Act Filed on Behalf of Company Not Liable to be Dismissed(11.11.2021)

Supreme Court has held that a complaint filed on behalf of a company under Section 138 of the Negotiable Instruments Act, 1881 is not liable to be dis.....

Tags : Supreme Court, Complaint Filed Under Section 138 NI Act



Ker. HC: Trial Courts to Determine Whether Charges u/s 304A IPC to be Added in Motor Accidents Cases(18.01.2024)

Kerala High Court has held that whenever trial courts frame charges in deaths involving motor accidents it is for them to decide that whether an alter.....

Tags : Kerala High Court, Motor Vehicle, Section 304 IPC



Chh. HC: Second Wife Cannot File Complaint/FIR Against Husband and Her In-Laws u/s 498-A IPC(19.01.2024)

Chhattisgarh High Court has held that any complaint/FIR filed by the second wife under Section 498-A of Indian Penal Code, 1860 (IPC) against her husb.....

Tags : Chhattisgarh High Court, Section 498-A of IPC



Ker. HC: Dishonest Intention Essence of Criminal Misconduct Under Prevention of Corruption Act(22.01.2024)

Kerala High Court has held that dishonest intention is sine qua non to attract the offence punishable under Section 13(1)(d) of the PC Act. Mere condu.....

Tags : Kerala High Court, Dishonest Intention, Criminal Misconduct, Section 13(1)(d) PC Act



SC: Can’t Grant Anticipatory Bail to Accused if Non-Bailable Warrant and Proclamation Pending(15.03.2024)

Supreme Court has held that in cases where an accused against whom a non-bailable warrant is pending and the process of proclamation under Sections 82.....

Tags : Supreme Court, Non-Bailable Warrant, Section 82 of CrPC, Section 83 of CrPC



All. HC: EMI of Personal Loan to be Added in Monthly Income for Determining Maintenance u/s 125 CrPC(15.03.2024)

Allahabad High Court has held that in order to determine the monthly allowance payable to the wife under Section 125 of the Code of Criminal Procedure.....

Tags : Allahabad High Court, Section 125 of CrPC, Personal Loan, Monthly Income



SC: Bail Application Filed Through Advocate Not to be Considered Appearance of Absconding Accused(18.03.2024)

Supreme Court has held that filing of an anticipatory bail through an advocate would not and could not be treated as an appearance before a court by a.....

Tags : Supreme Court, Section 82 of CrPC, Section 83 of CrPC, Bail Application, Absconding Accused



SC: Court’s Power to Grant Interim Compensation for Complaints u/s 143A of NI Act is Discretionary(18.03.2024)

Supreme Court has held that it is at the discretion of the court to grant interim compensation in complaints filed under Section 143A of the Negotiabl.....

Tags : Supreme Court, Interim Compensation, Section 143A of NI Act



Kar. HC: Order Passed by Appellate Authority Under Section 70 of Chit Funds Act is Final(19.03.2024)

Karnataka High Court has held that an order passed by the Appellate Authority under Section 70 of the Chit Funds Act, 1982 is final and no appeal agai.....

Tags : Karnataka High Court, Section 70 of Chit Funds Act, Appellate Authority



Ker HC: If Accused Holds Joint Possession of Property Then No Offence of Criminal Trespass Attracted(19.03.2024)

Kerala High Court has held that in cases where there is a property in question which is held by the accused under joint possession then no offence of .....

Tags : Kerala High Court, Section 449 of IPC, Joint Possession, Criminal Trespass



Madras High Court: Can’t Freeze Bank Account Under UAPA in Absence of Central Government’s Order(01.04.2024)

Madras High Court has held that authorities cannot freeze the bank account of Tamil Nadu Development Foundation Trust under the Unlawful Activities Pr.....

Tags : Madras High Court, Section 7(1) of UAPA, Bank Account



All HC: Deduction of Payment for Loan, LIC from Salary Can’t be Sought by Husband to Determine Main.(02.04.2024)

Allahabad High Court has held that in order to determine maintenance under Section 125 of Code of Criminal Procedure, 1973 husband cannot seek a deduc.....

Tags : Allahabad High Court, Section 125 of CrPC, Deduction



Cheque Offered Only for Security, Supreme Court Sets Aside Conviction Under Section 138 of NI Act(03.04.2024)

Supreme Court set has aside a conviction under Section 138 of the Negotiable Instruments Act, 1881 (NI Act) on the ground of finding of the civil proc.....

Tags : Supreme Court, Section 138 of NI Act, Civil Proceedings, Security



SC: Can’t Include Time Spent in Contesting Bonafide Litigation at Wrong Forum, While Computing Limi.(04.04.2024)

SC has held that Section 14 of Limitation Act, 1963 makes it clear that an applicant who has prosecuted another civil proceeding with due diligence, b.....

Tags : Supreme Court, Section 14 of Limitation Act, Bonafide Litigation, Limitation



Del. HC: IT Addition Eligible for Deduction u/s 80-IC of IT Act if Made Towards Unsub. Share Capital(04.04.2024)

Delhi High Court has held that Income Tax Addition are eligible for deduction under Section 80-IC of the Income Tax Act, 1961 if they are made towards.....

Tags : Delhi High Court, Section 80-IC of IT Act, Income Tax Addition, Unsubstantiated Share Capital



Del. HC: Initiation of S. 153C Assessment Proc. Falling Beyond Max. 10 Years Block Period, Quashed(05.04.2024)

Delhi High Court quashed the initiation of assessment proceedings under Section 153C of the Income Tax Act, 1961 which was falling beyond the ten-year.....

Tags : Delhi High Court, Assessment Proceedings, Section 153C of IT Act, Block Period



Del HC: Abetm. of Suicide’s Trial Can’t Solely be Based on Mention of Person's Name in Suicide Note(11.04.2024)

Delhi High Court has held that mere mention of the name of certain individuals in the suicide note, stating therein that they are responsible for his .....

Tags : Delhi High Court, Suicide Note, Abetment of Suicide, Section 306 of IPC



All. HC: Arbitrator to Decide Whether Claims Prior to Work Order are Covered by Arb. Clause or Not(15.04.2024)

Allahabad High Court has held that it is upon the arbitrator to decide whether claims between the parties prior to the work order in question can be c.....

Tags : Allahabad High Court, Section 11 A&C Act, Arbitration Clause



Bombay HC: Court Setting Aside Magistrate's Order for Police Investi. Won’t Lead to Quashing of FIR(15.04.2024)

Bombay High Court has held that if a revision court sets aside a Magistrate’s order to conduct a police investigation in a cognizable offence under Se.....

Tags : Bombay High Court, Section 156(3) of CrPC, First Information Report, Magistrate's Order



Supreme Court: Actual Statement Made by Person in the Court is Evidence Before Court(16.04.2024)

Supreme Court has observed that a statement made by a person in the Court itself is to be considered as evidence before the Court and not the statemen.....

Tags : Supreme Court, Section 50 of PMLA, Evidence



Allahabad HC: In Execution Proceedings, Challenge Cannot be Made to Arbitral Award u/s 47 of CPC(18.04.2024)

All. HC has held that in execution proceedings under Section 36 of Arbitration and Conciliation Act, 1996, questions to be decided are limited to matt.....

Tags : Allahabad High Court, Execution Proceedings, Arbitral Award, Section 47



Bombay HC: Agreement on Name of Arbitrator Would Not Amount to Waiver of Notice(02.05.2022)

Bombay High Court has observed that simply because the Arbitration agreement provides for the name of the arbitrator, the same would not amount to a w.....

Tags : Bombay High Court, Arbitration and Conciliation Act, 1996, Section 21, Arbitration agreement



Gujarat HC: Bar on Cognizance U/S 195(1)(b)(ii) CrPC Not Attracted When Forgery Took Place(02.05.2022)

Gujarat High Court has ruled that the bar of Section 195(1)(b)(ii) of the Code of Criminal Procedure, 1973 would be attracted only when the offences p.....

Tags : Gujarat High Court, Section 195(1)(b)(ii), Code of Criminal Procedure, 1973



ITAT, Delhi: Amendments to Sections 43B and 36(1)(va) IT Act Can’t Have Retrospective Effect(02.05.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the amendments to sections 43B and 36(1)(va) of the Income Tax Act, 1961 cannot have retrospective.....

Tags : Income Tax Appellate Tribunal, sections 43B, sections 36(1)(va), Income Tax Act, 1961, retrospective effect



P&H HC: 30 Days between Date of Effecting Proclamation & Date Nominated for Appearance is Mandatory(20.05.2022)

Punjab and Haryana High Court has held that a clear period of 30 days starting from the date when a proclamation under Section 82 of the Cr.P.C. is ac.....

Tags : Punjab & Haryana High Court, Section 82 CrPC, Mandatory



P&H HC: 7 Days Period to File Reply of Notice Served Through E-Filing Portal is ‘Unreasonably Short’(23.05.2022)

Punjab & Haryana High Court has held that the period of 7 days, granted to file the reply of the Notice issued under Section 148A of the Income Tax Ac.....

Tags : Punjab and Haryana High Court, Section 148-A, Income-Tax Act, Natural Justice



Del. HC: If Accused Discharged/Acquitted under PMLA, Properties Attached Shall be Released(02.05.2024)

Delhi High Court has held that a perusal of Section 8(6) of the Prevention of Money Laundering Act, 2002 (PMLA) makes amply clear that if an accused i.....

Tags : Delhi High Court, Section 8(6) of PMLA, Release of Property



SC: Can’t Apply Section 498A IPC Mechanically in All Cases of Ill-Treatment by Husband(06.05.2024)

SC has observed that in all cases, where the wife complains of harassment or ill-treatment, Section 498A of the Indian Penal Code, 1860 cannot be appl.....

Tags : Supreme Court, Section 498A IPC, Ill-Treatment, Cruelty



SC: Can Apply Doctrine of ‘Lis Pendens’ Even if Section 52 of TPA Inapplicable in a State(07.05.2024)

Supreme Court has held that there can be no doubt that even if Section 52 of the Transfer of Property Act, 1882 does not apply in its strict sense to .....

Tags : Supreme Court, Lis Pendens, Section 52 of TPA



SC: Can Apply Doctrine of ‘Lis Pendens’ Even if Section 52 of TPA Inapplicable in a State(07.05.2024)

Supreme Court has held that there can be no doubt that even if Section 52 of the Transfer of Property Act, 1882 (TPA) does not apply in its strict sen.....

Tags : Supreme Court, Lis Pendens, Section 52 of TPA



SC: Inclined to Hold That Accused in One Case Shouldn’t be Denied Anticipatory Bail in Another Case(07.05.2024)

SC has observed that it is prima facie of the view that Section 438 of the Code of Criminal Procedure, 1973 cannot be stultified and if a person is un.....

Tags : Supreme Court, Section 438 CrPC, Anticipatory Bail



Gujarat HC: No Show Cause Notice Issued Along With Draft Assessment Order u/s 144B(04.04.2022)

Gujarat High has observed that the issuance of a show cause notice along with the draft assessment order is absolutely important before passing an ord.....

Tags : Gujarat High Court, draft assessment order, Section 144B of the Income Tax Act



Madras High Court Strikes Down Section 32(2) Of Benami Transaction Act as Unconstitutional(05.04.2022)

Madras High Court has declared that Section 32(2) of the Prohibition of Benami Property Transactions Act, 1988 as unconstitutional and directed the go.....

Tags : Madras High Court, Section 32(2) of the Prohibition of Benami Property Transactions Act, 1988, unconstitutional.



Calcutta HC: Reasons Recorded in 142(1) Notice Not Existing at Issue of Re-Assessment Notice(05.04.2022)

Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....

Tags : Calcutta High Court, Section 142(1), Section 147 of the Income Tax Act, 1961, re-assessment notice



ITAT, Delhi Deletes Penalty Against Lahmeyer Holding GambH(12.04.2022)

Income Tax Appellate Tribunal , Delhi has granted relief to Lahmeyer holding that the penalty cannot be levied based on fact that the assessee under s.....

Tags : Income Tax Appellate Tribunal, Lahmeyer Holding GambH, section 44BBB of the Income Tax Act, 1961, permanent establishment, bonafide



Delhi HC: Apprehension That Accused May Flee Not Enough for Rejecting Benefit of S.445 CrPC(13.04.2022)

Delhi High Court has observed that a mere apprehension communicated by the prosecution that the accused may flee the course of justice, cannot be the .....

Tags : Delhi High Court, apprehension, Section 445 Code of Criminal Procedure, 1973, prosecution



Delhi HC: Claims Raised Before Arbitral Tribunal Cannot be Rejected if Not Mentioned in Notice(13.04.2022)

Delhi High Court has held that it is not necessary that a notice issued under Section 21 of the Arbitration and Conciliation Act, 1996 should quantify.....

Tags : Delhi High Court, Section 21 of the Arbitration and Conciliation Act, 1996, Arbitral Tribunal



Rajasthan HC: Appeals u/s 58 RERA Act to be Filed with Court Fees(13.04.2022)

Rajasthan High Court has held that where there is no specific provision for payment of Court fees on appeals under Section 58 of the Real Estate Regul.....

Tags : Rajasthan High Court, Real Estate Regulatory Authority Act, 2016, Rule 37, Section 58



Bombay HC: Re-Assessment at Behest of Audit Party Invalid(13.04.2022)

Bombay High Court has observed that the re-assessment under section 147 of the Income Tax Act, 1961 is bad in law since the same was at the request of.....

Tags : Bombay High Court, section 147 of the Income Tax Act, 1961, audit party



Allahabad HC Quashes Re-Assessment Order; Says Notice Issued Without Jurisdiction is Invalid(12.05.2022)

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961, issued by the assessing authority was declared witho.....

Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, jurisdiction



Delhi HC: Order Terminating Arbitral Proceedings Without Issuing Show Cause Notice Is Unsustainable(12.05.2022)

Delhi High Court has ruled that the Arbitral Tribunal's abrupt issuance of orders terminating arbitral proceedings under Section 25 (a) of the Arbitra.....

Tags : Delhi High Court, Arbitration and Conciliation Act, 1996, unsustainable, Section 25 (a)



Non-Consideration of Defence of Accused U/s 313 CrPC can Vitiate Conviction: Supreme Court(01.11.2018)

Supreme Court has held that if there has been no consideration at all of defence taken by accused under Section 313 of the Code of Criminal Procedure,.....

Tags : Supreme Court, Section 313 CrPC



Karnataka HC: Merely Inciting Feelings of One Community Cannot Attract Offence of Section 153A IPC(12.10.2020)

Karnataka High Court has quashed a First Information Report under Section 153A of the Indian Penal Code, 1860 observing that "merely inciting the feel.....

Tags : Karnataka High Court, Offence of Section 153A IPC



P&H HC: Section 482 CrPC Empowers High Court to Entertain Applications not Contemplated in CrPC(27.05.2022)

Punjab and Haryana High Court has observed that Section 482 of CrPC confers extraordinary powers on High Court and empowers it to entertain applicatio.....

Tags : Punjab and Haryana High Court, CrPC, Section 482



Allahabad HC: Application U/S 482 CrPC Not Maintainable Against Summoning Order under SC/ST Act(30.05.2022)

Allahabad High Court while taking into account Section 14A(1) of the S.C./S.T. Act has held that Application under Section 482 of CrPC can't be filed .....

Tags : Allahabad High Court, Section 482 CrPC, SC/ST Act



P&H HC: Undisputed Signatures on Cheque in Itself Not Sufficient for Conviction U/S 138 of NI Act(30.05.2022)

Punjab and Haryana High Court while dealing with an application for grant of leave to appeal, has observed that undisputed signatures of the responden.....

Tags : Punjab and Haryana High Court, Section 138, Negotiable Instruments Act, 1881



CGST: Refund of Duty Deposit Paid on or After Amendment of 2014 Can Invoke Section 35FF(30.05.2022)

Central Goods and Services Tax Authority, Panipat observed that refund of duty deposit paid on or after the amendment of 2014 can invoke Section 35FF .....

Tags : Central Goods and Services Tax, amendment, Section 35FF



Bombay HC: Benefit Under Section 436-A of CrPC Can be Extended to Undertrials Only(02.09.2020)

Bombay High Court has held that the benefit under Section 436-A of the Code of Criminal Procedure, 1973 (CrPC) can be extended to an undertrial prison.....

Tags : Bombay High Court, Benefit Under Section 436-A of CrPC



Karnataka HC: Second Petition U/S 482 CrPC Maintainable Only in Cases of Changed Circumstances(02.06.2022)

Karnataka High Court has held that second petition under Section 482 of the Criminal Procedure Code, for quashing the criminal proceedings will be mai.....

Tags : Karnataka High Court, Section 482 CrPC



Allahabad HC: No Arrest During 2 Months Cooling-Off Period After Registration of FIR(15.06.2022)

Allahabad High Court has issued certain guidelines to prevent misuse of Section 498A of the Indian Penal Code including: no action should be taken aga.....

Tags : Allahabad High Court, Guidelines, Section 498A



Allahabad HC: Misuse of Section 498A of IPC Affecting Institution of Marriage(15.06.2022)

Allahabad High Court has held that misuse of Section 498A of Indian Penal Code (IPC) is impacting the traditional institution of marriage and live-in .....

Tags : Allahabad High Court, Section 498A, Live-in Relationship



CRIMINAL - Person Accused U/S 319 CrPC can be Tried for Offence for which All Accused are Tried Together: SC(28.02.2019)

Supreme Court has observed that, though under Section 319 of Code of Criminal Procedure, a person can be added as accused not only for same offence fo.....

Tags : Supreme Court, Section 319 CrPC



Officials Ordering Arrests Under Junked IT Law Provision will be Arrested: SC(08.01.2019)

Supreme Court has said it is shocking that people are still being prosecuted under Section 66 A of the Information Technology Act even after it has be.....

Tags : Supreme Court, IT Law, Section 66A



SC Asks Madras HC to Decide Constitutional Validity of Section 40(a)(iib) of Income Tax Act(26.11.2020)

Supreme Court has directed the Madras High Court to decide the constitutional validity of Section 40(a)(iib) of the Income Tax Act, 1961.

Tags : Supreme Court, Constitutional Validity of Section 40(a)(iib) of Income Tax Act



Bombay HC Allows Waiving of Cool-Off Period u/s 13B Hindu Marriage Act, 1955(02.11.2020)

Bombay High Court has allowed a Joint plea for waiving the Cooling-off period as specified under Section 13B of the Hindu Marriage Act, 1955 and asked.....

Tags : Bombay High Court, Coof-Off Period Under Section 13B



Courts can't Mechanically Summon Persons as Accused Not Named in Charge-Sheet: SC(21.11.2018)

Supreme Court has held that power under Section 319 of Cr.P.C to proceed against any person who is not named in F.I.R. or charge sheet does not mean t.....

Tags : Supreme Court, Section 319 Cr.P.c



Accused’s Silence Leads to Adverse Inference Against Him: Supreme Court(27.11.2018)

Supreme Court has held that silence on part of accused as to questions put to him by the court under Section 313 of the Code of Criminal Procedure, in.....

Tags : Supreme Court, Accused's Silence, CrPC Section 313



Restitution Under Sec. 144 CPC Attracts Only When There is Variation or Reversal of Decree/Order: SC(29.01.2019)

Supreme Court has explained the situations in which Section 144 of the Code of Civil Procedure (application for restitution) can be applied and observ.....

Tags : Supreme Court, Restitution, Section- 144 cpc



No Arrest Under Section 91 Finance Act Without Notice and Hearing: SC(01.02.2019)

Supreme Court has upheld the decision of Delhi High Court which held that following the procedure under Section 73A(3) and (4) of the Finance Act 1994.....

Tags : Supreme Court, Section 91 Finance Act



Bombay HC: Non-Compliance of Section 42 of NDPS Act Vitiates Trial(04.01.2021)

Bombay High Court has upheld the acquittal order of the Special Judge for Narcotic Drugs and Psychotropic Substances Act, 1985, (NDPS Act) Pandharpur,.....

Tags : Bombay High Court, Non-Compliance of Section 42 NDPS Act



J&K HC: Complaint Under Section 498A is Maintainable Even If Marriage is Void(04.01.2021)

Jammu & Kashmir High Court has held that even if the complainant woman's marriage with a man is void, still the man and his relatives could be prosecu.....

Tags : Jammu and Kashmir High Court, Complaint Under Section 498A



Delhi HC: Failure to Comply with Section 144C of Income Tax Act Invalidates Assessment Order(04.01.2021)

Delhi High Court has held that the failure of the assessing officer to adhere to the "mandatory requirement" of Section 144C (1) of the Income Tax Act.....

Tags : Delhi High Court, Failure to Comply with Section 144C of Income Tax Act



SC: Application Under Section 482 CrPC Cannot be Filed by Person Not connected to Trial(17.12.2020)

Supreme Court has observed that an application under Section 482 of the Code of Criminal Procedure, 1973 filed by a person who is in no way connected .....

Tags : Supreme Court, Application Under Section 482 CrPC



Application Under Sec. 7 of IBC can’t be Admitted After Settlement Between Parties: NCLAT(06.12.2018)

National Company Law Appellate Tribunal has declared admission of application under Section 7 of the Insolvency and Bankruptcy Code after settlement b.....

Tags : NCLAT, Section 7 of Insolvency and Bankruptcy Code



Bombay HC Disallows Retrospective Benefits Under EWS Category in MSEDCL Recruitment Drive(01.08.2022)

Bombay High Court has held that Maharashtra Government's decision to allow members of Maratha community to avail benefits under Economically Weaker Se.....

Tags : Bombay High Court, Economically Weaker Section, Retrospective Benefits



Delhi HC: Rejection of Maintenance in Divorce Proceeding Doesn’t Disentitle Right U/S 125 CrPC(01.08.2022)

Delhi High Court has held that the pendency of divorce petition and rejection of an application for maintenance in such petition, would not disentitle.....

Tags : Delhi High Court, Maintenance, Section 125 CrPC



CRIMINAL - Mere Disclosure of Names by Witnesses During Trial Not Enough to Add Person as Additional Accused: SC(14.03.2019)

Supreme Court has observed that mere disclosure of names of some persons by witnesses during trial cannot be said to be strong and cogent evidence to .....

Tags : Supreme Court, Section 319 of the Criminal Procedure Code, Witness



CRIMINAL - Mere Disclosure of Names by Witness During Trial Not Enough to Add Person as Additional Accused: SC(14.03.2019)

Supreme Court has observed that mere disclosure of names of some persons by witnesses during trial cannot be said to be strong and cogent evidence to .....

Tags : Supreme Court, Section 319 of the Criminal Procedure Code, Witness



FAMILY - Preferential Right U/S- 22 of Hindu Succession Act Applicable to Agricultural Land: SC(15.03.2019)

Supreme has held that the preferential right given to an heir of a Hindu under Section 22 of the Hindu Succession Act, 1956 is applicable even if the .....

Tags : Bombay High Court, Hindu Succession Act, Section-22, Agricultural Land



SC Issues Notice on Pleas Challenging Section 101A Inserted by Haryana in Land Acquisition Act(19.02.2021)

Supreme Court has issued notice on a batch of writ petitions which challenge Section 101A inserted by Haryana assembly in the Right to Fair Compensati.....

Tags : Supreme Court, Section 101A Inserted by Haryana in Land Acquisition Act



CRIMINAL - Complaint U/s 138 NI Act Maintainable Where Cheque Was Issued in Pursuance of Agreement for Sale: SC(27.03.2019)

Supreme Court has observed that a complaint under Section 138 of the Negotiable Instruments Act is maintainable when there is dishonour of cheques iss.....

Tags : Supreme Court, Section 138 of the Negotiable Instruments Act



CRIMINAL - Magistrate Can't Release Seized Vehicle, Once Confiscation Proceedings Under Forest Act Initiated:SC(27.03.2019)

Supreme Court has held that a Magistrate has no jurisdiction under Section 451 of the Criminal Procedure to release a seized vehicle, once the Authori.....

Tags : Supreme Court, Section 451 of the Criminal Procedure, Forest Act



SC: Application Under Section 7 IBC Can Claim Benefit of Section 14 Limitation Act(24.03.2021)

Supreme Court has held that in an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 the applicant can claim the benefit of Secti.....

Tags : Supreme Court, Benefit of Section 14 Limitation Act



SC: Application Under Section 7 IBC Can Claim Benefit of Section 14 Limitation Act(24.03.2021)

Supreme Court has held that in an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 the applicant can claim the benefit of Secti.....

Tags : Supreme Court, Benefit of Section 14 Limitation Act



Delhi HC: Magistrate Cannot Order SHO of Police Station Outside his Jurisdiction to Probe Crime(17.04.2017)

Delhi High Court has held that a magistrate under Section 156 (3) CrPC cannot direct Station House Officer (SHO) of a police station beyond its territ.....

Tags : Delhi High Court, Section 156 (3) CrPC



Notice Demanding Loan Amount Not Invalid if it is Same as Cheque Amount: SC(19.04.2019)

Supreme Court has observed that a demand notice issued under Section 138 of Negotiable Instruments Act, claiming 'loan amount', does not become invali.....

Tags : Supreme Court, Section 138 of Negotiable Instruments Act



HC Should Examine Whether Complaint is Civil Dispute Cloaked with Criminal Nature: SC(18.02.2019)

Supreme Court has reiterated that a high court, while exercising jurisdiction under 482 of the Code of Criminal Procedure, can examine whether a matte.....

Tags : Supreme Court, Section 482 CrPC



HC Should Examine Whether Complaint is Civil Dispute Cloaked with Criminal Nature: SC(18.02.2019)

Supreme Court has reiterated that a High Court, while exercising jurisdiction under 482 of the Code of Criminal Procedure, can examine whether a matte.....

Tags : Supreme Court, Section 482 CrPC



Ensure Section 66A of IT Act is Not Invoked, Supreme Court Directs All States and Courts(18.02.2019)

Supreme Court has directed all state governments to remind their respective police departments of its March 24, 2005 order which led to scrapping of S.....

Tags : Supreme Court, Section 66A of IT Act



SC: Section 12(5) Of Arbitration & Conciliation Act is Mandatory & Non- Derogable Provision(22.01.2021)

Supreme Court has observed that the Section 12(5) of the Arbitration and Conciliation Act, 1996 read with the Seventh Schedule, which deals with ineli.....

Tags : Supreme Court, Section 12(5) Of Arbitration & Conciliation Act



CRIMINAL - Section 195A IPC is Not Restricted to Threatening of Witness Only by Accused: Karnataka HC(11.03.2019)

Karnataka High Court has said that Section 195 A of Indian Penal Code is not restricted to threatening only by accused and observed that Whoever threa.....

Tags : Karnataka High Court, Section 195A IPC



Delhi HC: High Court Cannot Review Order Passed Under Section 11 of A&C Act(08.12.2022)

Delhi High Court has held that the High Court cannot review an order passed under Section 11 of the Arbitration and Conciliation Act, 1996 as the Act .....

Tags : Delhi High Court, Section 11, Arbitration



Chhattisgarh HC: Daughter Has to Show She is Minor or Unable to Maintain Herself to Seek Maintenance(09.12.2022)

Chhattisgarh High Court has held that as per Section 125 CrPC, to get maintenance, a daughter has to make out a case that she is unable to maintain he.....

Tags : Chhattisgarh High Court, Maintenance, Section 125



SC: Accused's Plea on Applicability of S. 300 CrPC Has to be Considered at Discharge Stage(13.12.2022)

Supreme Court has held that the accused's plea on applicability of Section 300 CrPC has to be considered at the stage of discharge under Section 227 C.....

Tags : Supreme Court, Discharge Stage, Section 300 CrPC



SC: Section 313 CrPC Not Empty Formality(15.12.2022)

Supreme Court observed that while questioning an accused under Section 313 CrPC, he must be explained the circumstances appearing in the evidence agai.....

Tags : Supreme Court, Section 313 CrPC, Evidence



Section 50C can’t be Applied When Property Sold Under Pressure: ITAT(05.04.2019)

Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the provisions of Section 50C of the Income Tax Act, 1961 cannot be applied when the.....

Tags : ITAT, Chennai Bench, Section 50 C Income Tax Act



SC: 2019 Amendment to Section 31 IBC has Retrospective Operation(14.04.2021)

Supreme Court has held that 2019 amendment to Section 31 of the Insolvency and Bankruptcy Code, 2016 has retrospective operation. The Court has stated.....

Tags : Supreme Court, 2019 Amendment to Section 31 IBC



SC Strikes Down Section 10(26AAA) Income Tax Act as Unconstitutional(16.01.2023)

Supreme Court while striking down exemption provision under Section 10(26AAA) Income Tax Act as unconstitutional for excluding Sikkimese woman because.....

Tags : Supreme Court, Section 10(26AAA) Income Tax Act, Unconstitutional, Sikkimese woman



Karnataka HC: Application Under Section 12 DV Act Not Barred by Section 468 CrPC(19.05.2021)

Karnataka High Court has held that an application made under Section 12 of the Domestic Violence Act, 2005 is not barred by period of limitation under.....

Tags : Karnataka High Court, Application Under Section 12 DV Act



Madhya Pradesh HC Quashes Rape FIR Against Indian Railway Officer In Case Of Malicious Prosecution(27.01.2023)

Madhya Pradesh High Court has quashed a First Information Report (FIR) registered against the then Additional Divisional Railway Manager, Bhopal Gaura.....

Tags : Madhya Pradesh High Court, First Information Report, clerk, malicious prosection



SC Stays Madras HC Judgment on TDS Liability of Christian Nuns & Missionaries(10.05.2019)

Supreme Court has stayed Madras HC judgment which had ruled that salaries received by missionaries and nuns of Catholic Church are liable to be subjec.....

Tags : Supreme Court, Tax Deduction at Source, IT Act, 1961, Section 192



Bombay HC: Internet Broadcasting Not Covered U/s. 31D Copyright Act(10.05.2019)

Bombay High Court in a significant judgment held that Section 31D of the Copyright Act, 1957 covers only radio and TV broadcasting and not internet br.....

Tags : Bombay High Court, Copyright Act, 1957, Section 31D



ITAT: Purchase of Land before Sale of Capital Asset ineligible for Deduction(10.05.2019)

Income Tax Appellate Tribunal (ITAT) has held that the capital gain exemption under Section 54 of the Income Tax Act, 1961 cannot be availed in case o.....

Tags : Income Tax Appellate Tribunal, Section 54, Income Tax Act, 1961



ITAT: Revisional Jurisdiction Can’t be Exercised on Issue not Covered in Re-Assessment(10.05.2019)

Income Tax Appellate Tribunal (ITAT) has held that Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of Income Tax Ac.....

Tags : Income Tax Appellate Tribunal, Section 263, Income Tax Act, 1961



Supreme Court: No Retrospective Application of Section 143A of Negotiable Instruments Act, 1881(31.07.2019)

Supreme Court has clarified that Section 143A of the Negotiable Instruments Act, 1881 will have no retrospective application, as a result of which it .....

Tags : Supreme Court, Section 143A



Supreme Court: Second Petition Under Section 482 CrPC Valid Under Changed Facts and Circumstances(31.07.2019)

Supreme Court has ruled that second application for quashing of the complaint under Section 482 of Code of Criminal Procedure, 1973 cannot be rejected.....

Tags : Supreme Court, Section 482CrPC



SC: 2015 Amendment to S. 153C of IT Act Will have Retrospective Application(06.04.2023)

Supreme Court has held that amendment to Section 153C of Income Tax (IT) Act 1961 by Finance Act 2015 will retrospectively apply to searches conducted.....

Tags : Supreme Court, Income Tax, Section 153C, Retrospective Application



Kerala HC: Police is Not Competent to Register an Offence under Section 195A IPC(10.04.2023)

Kerala High Court while observing that when threat dealt in Section 195 of IPC is giving false evidence that is a matter to be considered by the court.....

Tags : Kerala High Court, Section 195A IPC, False Evidence



AP HC: Personal Appearance of Accused Not Necessary At Examination Stage Under Section 251 Cr. PC(17.03.2023)

Andhra Pradesh High Court has held that the personal appearance of the accused at the stage of examination under Section 251 of Cr. PC is not required.....

Tags : Andhra Pradesh, Section 251 Cr. PC, personal appearance



Allahabad HC Requests SC to Consider on Distribution of Food Grains to Vulnerable Section of People(25.05.2021)

Allahabad High Court has requested the Supreme Court to consider the issue of distribution of food grains to the vulnerable section of people and ensu.....

Tags : Allahabad High Court, Distribution of Food Grains to Vulnerable Section of People



SC: HC Can’t Conduct Mini Trial Under Section 482 of CrPC(12.04.2023)

Supreme Court while observing that at the stage of quashing of criminal proceedings under Section 482 CrPC, Court is not required to conduct a mini tr.....

Tags : Supreme Court, Mini Trial, Quashing Proceedings, Section 482 CrPC



Cal HC: Section 12(5) of A&C Act Not Applicable to Arbitration Commenced Before 2015 Amendment(17.04.2023)

Calcutta High Court has held that Section 12(5) of the Arbitration & Conciliation Act, 1996 would not apply to arbitrations that commenced before the .....

Tags : Calcutta High Court, Arbitration, Amendment, Section 12(5), Retrospectively



Supreme Court: Section 17 of Code of Civil Procedure, 1908 Can be Applied on Multiple Properties(14.06.2019)

Supreme Court has held that the word 'property' in Section 17 of the Code of Civil Procedure, 1908 can include more than one property. The Court noted.....

Tags : Supreme Court, Section 17



SC Upholds Rejection of S. 8 Application as Reliefs Claimed Fell Outside the Arbitration Clause(03.05.2023)

SC while upholding the rejection of an application filed under Section 8 of Arbitration and Conciliation Act, 1996 observed that the cause of action o.....

Tags : Supreme Court, Arbitration, Section 8 of A&C Act



ITAT: Penalty not to be Imposed When Legal Heir Revises Return, Voluntarily Offers Income to Tax(04.10.2017)

ITAT, Mumbai while quashing penalty proceedings against the legal heir of assessee where he revised the return and voluntarily offered the additional .....

Tags : ITAT Mumbai, Section 271(1)(c) of IT Act, 1961



Gujarat HC Upholds Vires of Provision Denying Deduction for Payments to Eligible Project or Scheme(04.10.2017)

Gujarat HC has upheld vires of Sub-section 7 of Section 35AC of Income Tax Act according to which benefit of deduction under Section 35AC of Act is no.....

Tags : Gujarat HC, Section 35AC of Income Tax Act



Guj HC: Section 498A Being Rampantly Misused by Only With a View to Harass Family Members(27.06.2023)

Gujarat High Court while quashing a FIR under Section 498A against an octogenarian woman has observed that Sections of 498A are being rampantly misuse.....

Tags : Gujarat High Court, Section 498A, Harass, Family Members



SC Dismisses Review Petition Against Constitution Bench Judgment Upholding EWS Quota(17.05.2023)

Supreme Court while dismissing review petition filed against Constitution bench upheld validity of 103rd Constitutional Amendment that introduced 10% .....

Tags : Supreme Court, EWS Quota, Economically Weaker Sections, Review Petition



Kar. HC: Non-Signatory Defendants Cannot Be Exposed to Arbitration under Section 8 of A&C Act(29.05.2023)

Karnataka High Court has ruled that the non-signatory defendants cannot be exposed to arbitration under Section 8 of the Arbitration and Conciliation .....

Tags : Karnataka High Court has, Arbitration and Conciliation Act, Section 8



Kar HC: Can’t Quash Wife’s Complaint U/S 498A Merely Because Filed After Husband Demand’s Divorce(06.06.2023)

Karnataka High Court has observed that there can’t be a declaration of law that once the divorce notice is sent by the husband, the complaint register.....

Tags : Karnataka High Court, Complaint, Section 498A, Divorce



ITAT Bangalore: No Penalty If Assessee Admitted Income During Search and Paid Tax(07.11.2017)

Income Tax Appellate Tribunal (ITAT), Bangalore held that penalty under Section 271AAA of the Income Tax Act should not be levied if the assessee admi.....

Tags : Income Tax Appellate Tribunal, Section 271AAA of the Income Tax Act



Allahabad High Court: Section 164(2) of Companies Act is Constitutionally Valid(21.01.2020)

Allahabad High Court has upheld the constitutional validity of Section 164(2) of the Companies Act, 2013, which stipulates that a Director whose compa.....

Tags : Allahabad High Court, Constitutional Validity, Section 164 (2) Companies Act, 2013



Allahabad High Court Issues Direction to Not File FIR Under Section 66A IT Act(14.12.2021)

Allahabad High Court has issued a direction to all the District Courts in Uttar Pradesh and to the Director-General of Police, Uttar Pradesh that no F.....

Tags : Allahabad High Court, Not to File FIR Under Section 66A IT Act



SC: Protection U/S 197 CrPC Not Available to Nationalised Bank Employee(09.08.2023)

Supreme Court has held that although a person working in a Nationalised Bank is a public servant, yet the provisions of Section 197 CrPC wouldn’t be a.....

Tags : Supreme Court, Nationalised Bank Employee, Public Servant, Section 197 CrPC



SC: Criminal Antecedents Can’t be Sole Consideration to Decline Relief U/S 482 CrPC(11.08.2023)

Supreme Court has observed that the Court should not decline to relief under Section 482 CrPC on the ground that the accused is a history sheeter, if .....

Tags : Supreme Court, Criminal Antecedents, Section 482 CrPC



AP HC Directs Filing of Counter Affidavit in Plea Challenging Section 12 of APSDC Act 2020(22.10.2021)

Andhra Pradesh High Court has directed the Union of India to file a counter affidavit by November 15 regarding the petitions that challenged Section 1.....

Tags : Andhra Pradesh High Court, Challenging Section 12 of APSDC Act 2020



Cal. HC: Misuse of Section 498A Unleashing New Legal Terrorism(22.08.2023)

Calcutta High Court while quashing a criminal proceeding has remarked that the legislature has enacted the provision of Section 498A to strike out the.....

Tags : Calcutta High Court, Section 498A, Legal Terrorism



MP HC: S.375 Marital Sex Exemption Also Provides Exemption Under Section 377 of IPC(22.09.2023)

Madhya Pradesh High Court has held that Section 375 IPC includes all possible parts of penetration by penis and when due to marital sex exemption, the.....

Tags : Madhya Pradesh High Court, Marital Sex Exemption, Consent, Section 377



Gauhati HC: Section 29 and 30 POCSO Act Doesn’t Relieve Prosecution of Burden to Prove Case(15.09.2021)

Gauhati High Court has observed that Section 29 & 30 of the Protection of Children from Sexual Offences Act, 2012 doesn't actually relieve the prosecu.....

Tags : Gauhati High Court, Section 29 and 30 POCSO Act



SC: Trail Under NDPS Act Stands Vitiated if Samples are Drawn Violating Section 52A(16.10.2023)

Supreme Court has held that once it is apparent that the seized contraband and the samples drawn therefrom were not as per the mandate of Section 52A .....

Tags : Supreme Court, NDPS, Contraband, Section 52A



SC: Courts can Entertain Complaint u/s 498A Where Wife Takes Shelter After Leaving Matrimonial Home(22.11.2023)

Supreme Court has held that Courts at the place where the wife takes shelter after leaving or being driven away from the matrimonial home on account o.....

Tags : Supreme Court, Section 498A, Matrimonial Home, Cruelty



MP HC Issues Guidelines on S.14 Appln Filed by Secured Creditors under SARFAESI Act(27.11.2023)

Madhya Pradesh High Court while observing that inaction of DM/ADM/ CJMs has resulted in secured creditors rushing to High Court, leading to opening of.....

Tags : Madhya Pradesh High Court, SARFAESI Act, Secured Creditors, Section 14, Guidelines



Cal. HC: Court Must Interfere with Arbitrator’s Interim Orders Only When it is Palpably Perverse(28.11.2023)

Calcutta High Court has observed that Section 37 Court in appeal must see an interim order passed by arbitral tribunal within prismatic efficacy of th.....

Tags : Calcutta High Court, Interim Orders, Section 37



Bombay HC: Court Cannot Undertake Independent Assessment of Arbitral Award U/S 37 of A&C Act(04.12.2023)

Bombay HC has held that under Section 37 of Arbitration & Conciliation Act, the challenge must be related to the impugned order passed under Section 3.....

Tags : Bombay HC, Arbitration & Conciliation Act, Section 37, Section 34



Supreme Court Asks Centre to Spell Out Stand on Validity of IPC Section 377(24.04.2018)

Supreme Court has asked the Centre to spell out its stand on constitutional validity of IPC Section 377 that makes gay sex illegal between two consent.....

Tags : Supreme Court, Section 377



SC: Power u/s 482 CrPC Cannot be Exercised Where Allegations Required to be Proved in Court of Law(03.02.2020)

Supreme Court has held that power under Section 482 of the Code of Criminal Procedure, 1973 cannot be exercised where the allegations are required to .....

Tags : Supreme Court, Power under Section 482, Criminal Procedure Code, 1973



Karnataka High Court Issues Notice on Plea Challenging Constitutionality of Sections 99 & 100 of IBC(10.12.2021)

Karnataka High Court has issued notice to the Union of India and two others on a petition seeking to declare section 99 and 100 of the Insolvency and .....

Tags : Karnataka High Court, Constitutionality of Sections 99 & 100 of IBC



Ker. HC: Living Together on the Basis of Marriage Agreement Has No Legal Sanctity in the Eye of Law(17.10.2023)

Kerala High Court has held that when the couple is living together on the basis of a marriage agreement, they have to be treated as persons in live-in.....

Tags : Kerala High Court, Marriage Agreement, Section 498A



Tel. HC: Partner in Consensual Sexual Relationship Not Included in the Scope of Perpetrator u/s 354C(27.10.2023)

Telangana High Court has held that under Section 354C of IPC, the ‘perpetrator’ or ‘any other person at the behest of the perpetrator’ would not mean .....

Tags : Telangana High Court, Consensual, Section 354C, Perpetrator



Chhattisgarh HC: Validity of Section 148 Notices Issued Between March 1 to June 30 Due to Covid Lockd(06.09.2021)

Chhattisgarh High Court has upheld the validity of the section 148 notices issued between March 1, 2021, to June 30, 2021 without following section 14.....

Tags : Chhattisgarh High Court, Validity of Section 148 Notices



SC: Second Petition u/s 482 CrPC Not Maintainable on Grounds Which were Available at First Instance(31.10.2023)

Supreme Court has held that it is not open to a person aggrieved to raise one plea after the other, by invoking the jurisdiction of the High Court und.....

Tags : Supreme Court, Section 482 CrPC, Maintainable



Del. HC: Can’t Lodge FIR if a Relationship Doesn’t Work Out(03.11.2023)

Delhi High Court has observed that it is a settled law that if a relationship does not work out, the same cannot be a ground for lodging an FIR for th.....

Tags : Delhi High Court, FIR, Section 376, Relationship



Del. HC: Denial of Arb. Agreement in S.21 Notice Doesn’t Entitle Court to Refuse Referral to Arb.(07.11.2023)

Delhi High Court has held that merely because a party denied the existence of an arbitration agreement in reply to Notice under Section 21 of A&C Act,.....

Tags : Delhi High Court, Arbitration, Section 21, Notice



Del. HC: Throwing Any Liquid or Substance Other Than 'Acid' on Any Person Not an Offence U/S 326B IPC(10.11.2023)

Delhi HC while quashing an FIR registered against the petitioner has held that an offence under Section 326-B of the IPC is made out only if a person .....

Tags : Delhi HC, Section 326-B of IPC, Acid attack



SC: Common Intention Not to Be Inferred Merely on the Basis of Presence of Accused Near Crime Scene(07.02.2024)

SC while observing that there wasn’t oral or documentary evidence to attribute accused with common intention of murder has held that inference was dra.....

Tags : Supreme Court, Common Intention, Section 34 IPC



Cal. HC: Bill Generated For Exporting Goods Expired Due to Accident, 200% Penalty Quashed(08.02.2024)

Calcutta HC while quashing 200% penalty has observed that unless department establishes that transporter or owner of goods had an intention to violate.....

Tags : Calcutta High Court, Section 129 of WBGST Act, 200% Penalty



Telangana High Court: Members Without Legal Experience Can Form Part of Adjudicating Authority(13.02.2024)

Telangana High Court has held that the 'adjudicating authority' constituted under Section 6 of the Prevention of Money Laundering Act, 2002 (PMLA) can.....

Tags : Telangana High Court, Adjudicating Authority, Section 6 of PMLA



All. HC: Permission Granted to Woman to Adopt Child Despite Having 4 Biological Children(14.02.2024)

Allahabad High Court has allowed a woman who has four biological children to adopt a child, despite a legal bar under Adoption Regulations 2022 that h.....

Tags : Allahabad High Court, Adoption, Section 68(c) of JJ Act



SC: Delay in Filing Appeal Challenging Acquittal u/s 378 CrPC Can Be Condoned u/s 5 Limitation Act(22.02.2024)

Supreme Court has held that the delay occurring in filing an appeal against acquittal of accused under Section 378 of Code of Criminal Procedure, 1973.....

Tags : Supreme Court, Section 378 of CrPC, Section 5 of Limitation Act



Del. HC: Can’t Invoke Bar Given u/s 37 of NDPS Where Evidence Against Accused Appears Unbelievable(22.02.2024)

Delhi High Court has held that bar related to bail provided under Section 37 of Narcotic Drugs and Psychotropic Substances Act (NDPS) cannot be invoke.....

Tags : Delhi High Court, Section 37 of NDPS



Calcutta High Court: Court Not Merely Obligated to Appoint Arbitrator u/s 11(6) of A&C Act(23.02.2024)

Calcutta High Court has held that Court under Section 11(6) of Arbitration and Conciliation Act is not merely obligated to appoint an arbitrator but c.....

Tags : Calcutta High Court, Section 11(6) of A&C Act, Appointment



Cal HC: High Court Lacks Jurisd. When Application u/s 9A of A&C Act Filed Before Commercial Court(26.02.2024)

Calcutta High Court has held that if an application under Section 9A of Arbitration and Conciliation Act, 1996 (A&C Act) has been filed before a comme.....

Tags : Calcutta High Court, Section 9A of A&C Act, Jurisdiction, Commercial Court



SC: Registered Sale Deed Where Entire Consideration is Paid Would Operate from Date of Execution(04.01.2024)

Supreme Court while observing that as per Section 47 of Registration Act, a registered sale deed where entire consideration is paid would operate from.....

Tags : Supreme Court, Registration Act, Section 47, Sale Deed



SC: Demand of Ransom Coupled with the Threat to Life Necessary for Conviction Under Section 364A IPC(04.01.2024)

Supreme Court has held that for conviction under Section 364A of IPC, the prosecution must prove, beyond a reasonable doubt, before the Court not only.....

Tags : Supreme Court, Conviction, Section 364A, Kidnapping



SC: Defence Not Lost if Plea Not Taken Under Section 313 CrPC(05.01.2024)

Supreme Court while observing that statement recorded u/s 313 of CrPC cannot form the sole basis of conviction, has held that mere omission to take a .....

Tags : Supreme Court, Section 313 of CrPC, Conviction



Raj. HC: Department Can’t Deny Immunity Benefit Merely on Initiation of Penalty u/s 270A of IT Act(08.01.2024)

Rajasthan High Court has held that the department's action of denying the benefit of immunity merely on the ground that the penalty was initiated unde.....

Tags : Rajasthan High Court, Immunity Benefit, Penalty, Section 270A



SC: Certifed Copy of Specimen Sign Can Be Procured From Bank if Sign on Cheque Disputed by Accused(30.01.2024)

Supreme Court has held that in a complaint under Section 138 of Negotiable Instruments Act, 1881 if accused is disputing the signature on cheque, then.....

Tags : Supreme Court, Specimen Sign, Sign on Cheque, Section 138 of NI Act



Cal. HC: Maint. Provisions in CrPC are Welfare Provisions, Not to be Proved Beyond Reasonable Doubt(02.02.2024)

Calcutta High Court has recently held that the provisions for maintenance under Section 125 of Code of Criminal Procedure (CrPC) are welfare legislati.....

Tags : Calcutta High Court, Reasonable Doubt, Section 125 CrPC, Welfare Provision



Bom HC: Merely Touching Penis to Private Part of Child Doesn’t Constitute Penetrative Sexual Assault(05.02.2024)

Bombay High Court while reducing the sentence of the convicts held that the mere touching of the child’s vagina with accused’s penis would not constit.....

Tags : Bombay High Court, Penetrative Sexual Assault, Sections 4 & 6 of POCSO Act



SC: Non-production of Certificate under Section 65B Evidence Act Along With Chargesheet Not Fatal(14.05.2019)

Supreme Court has observed that failure to produce a certificate under Section 65B(4) of the Evidence Act at the stage when the charge-sheet was filed.....

Tags : SC, Section 65B



All. HC: Bail Granted to Assessee Since Proceedings u/s 70 and 74 of GST Act Pending for Too Long(04.03.2024)

Allahabad High Court while granting bail to an assessee who had availed excess input tax credit, has stated that since the proceedings under Section 7.....

Tags : Allahabad High Court, Bail, Section 70 of GST Act, Section 74 of GST Act



SC: Hospital's Registration Can Be Cancelled, Only if, It Is Necessary in Public Interest(07.03.2024)

SC has held that suspension/cancellation of registration of Hospital/Clinic under Sec. 20(3) of Pre-Conception and Pre-¬Natal Diagnostic Techniques (R.....

Tags : Supreme Court, Pre-Conception and Pre-¬Natal Diagnostic Techniques (Regulation & Prevention of Misuse) Act, 1994, Section 20



Del. HC: Confessional Statement u/s 50 of PMLA Can Only be Used for Corroboration of Evidence(11.03.2024)

Delhi High Court has held that confessional statement under Section 50 of Prevention of Money-Laundering Act, 2002 (PMLA) can only be used for corrobo.....

Tags : Delhi High Court, Section 50 of PMLA, Confessional Statement



SC: Delay in Reporting Seizure Report to Magistrate Won’t Vitiate Act of Seizure by Police(14.05.2024)

Supreme Court has observed that if there is any delay on the part of the police in submitting the seizure report to the Magistrate, such delay shall n.....

Tags : Supreme Court, Section 102(3) of CrPC, Seizure Report



SC: Can’t Charge Friends/Relative for Offence of Bigamy by Mere Presence in Second Marriage(17.05.2024)

SC has observed that perusal of the penal provision would indicate that order framing charge against friends/relatives for bigamy is erroneous because.....

Tags : Supreme Court, Section 494 IPC, Bigamy



SC: Rs. 5 Lakh Cost Imposed on Wife’s Father for Lodging Fake Cases at Diff. Places Against Husband(22.04.2024)

Supreme Court has imposed a cost of Rs. 5 Lakh on the wife’s father for filing false cases under Section 498A of the Indian Penal Code, 1860 at differ.....

Tags : Supreme Court, Section 498A of IPC, Fake Cases



All. HC: Interest Can’t be Awarded by Labour Court In Proc. for Money Recovery from Empl. u/s 33C(2)(23.04.2024)

Allahabad High Court has held that in a proceeding under Section 33C(2) of Industrial Disputes Act, 1947, law does not empower a Labour Court to grant.....

Tags : Allahabad High Court, Labour Court, Section 33C(2) of ID Act



Raj. HC: Impermissible for Mag. & ASJ to Take Cognizance Against Same Accused for Diff. Offences(25.04.2024)

Raj HC has held that a conjoint reading of Section 193 and 209 of Code of Criminal Procedure, 1973 would make it clear that situation wherein part cog.....

Tags : Rajasthan High Court, Section 193 of CrPC, Section 209 of CrPC



Kar. HC: Can’t Consider Party’s Declaration, Promise of Policies as Corrupt Practise under RP Act(27.04.2024)

Kar. HC has observed that declaration by a party regarding implementation of policy whether it is sound or not cannot be considered as a corrupt pract.....

Tags : Karnataka High Court, Corrupt Practise, Section 123 of RP Act



Chh. HC: Can’t Build Matrimonial Home With Bricks & Stones, Love & Respect Between Spouses Required(27.04.2024)

Chhattisgarh High Court while dismissing the wife’s plea of divorce under Sections 13(1)(i-a) and 13(1)(i-b) of the Hindu Marriage Act, 1955, has obse.....

Tags : Chhattisgarh High Court, Section 13 of HM Act, Matrimonial Home



Kar. HC: Can’t Accept Photostat Copy of Unregistered Sale Agreement as Secondary Evidence(19.03.2024)

Karnataka High Court has held that for a trial being held under Section 138 of the Negotiable Instruments Act, a photocopy of an unregistered sale agr.....

Tags : Karnataka High Court, Section 138 of NI Act, Unregistered Sale Agreement, Secondary Evidence



SC: Creating Enmity & Disharmony Between Two Communities Necessary for Offence Under Section 153 IPC(22.03.2024)

Supreme Court has held that to constitute an offence under Section 153 of the Indian Penal Code (IPC) words spoken or written must create enmity betwe.....

Tags : Supreme Court, Enmity, Disharmony, Section 153 IPC



Mad. HC: No Appeal Shall Lie Against Interim Maintenance Passed Under Section 24 of HM Act(22.03.2024)

Madras High Court has held that an order of interim maintenance passed under Section 24 of the Hindu Marriage Act, 1955 (HM Act) is only an interlocut.....

Tags : Madras High Court, Interim Maintenance, Section 24 of HM Act



Delhi HC: Wife Openly Calling Husband Impotent Amounts To Mental Cruelty(26.03.2024)

Delhi High Court while granting divorce to a husband on the grounds of cruelty u/s 13 (1)(ia) of the Hindu Marriage Act,1955 has said that being openl.....

Tags : Delhi High Court, Hindu Marriage Act,1955, Section 13 (1)(ia)



SC: Time Limit u/s 14(3) of JJ Act to Ascertain Physical & Mental Health of Juvenile is Directory(08.05.2024)

SC has held that time limit to prescribe physical and mental health of juvenile so provided in Section 14(3) of the Juvenile Justice Act, 2015 cannot .....

Tags : Supreme Court, Section 14(3) of JJ Act, Juvenile



SC: It is Up to the Arbitral Tribunal to Adjudicate Upon Construction of Terms of Contract(10.05.2024)

SC has held that it is for Arbitral Tribunal to adjudicate upon construction of terms of a contract. If Arbitral Tribunal takes a particular view on i.....

Tags : Supreme Court, Terms of Contract, Arbitral Tribunal, Section 34 of A&C Act



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