Amendment made to Section 143(1) of Income Tax Act 1961 is merely clarificatory

Mar
29
2015


The word “income” would include within it both profits as well as losses. In other words, loss is negative profit. Both positive and negative profits are of a revenue character and must enter into computation, wherever it becomes material, in the same mode of the taxable income of the assessee.




Abuse of Section 156(3) Cr P C restricted-protection offered to statutory authorities

Mar
29
2015


The duty cast on the Magistrate while exercising power Under Section 156(3) Code cannot be marginalized. The Magistrate has to remain vigilant with regard to the allegations made and the nature of allegations and not to issue directions without proper application of mind. He has also to bear in mind that sending the matter would be conducive to justice and then he may pass the requisite order.




Section 66A of the Information Technology Act 2000 struck down as unconstitutional #indianlaws

Mar
25
2015


A set of writ petitions came up before the Apex Court raising an important and far-reaching questions relatable primarily to the fundamental right of free speech and expression guaranteed by Article 19(1)(a) of the Constitution of India. The immediate issue of concern was whether Section 66A of the Information Technology Act of 2000 (Act), which came into force by the Amendment Act of 2009 with effect from 27.10.2009, is unconstitutional. The section provides for the punishment for sending offensive messages through communication service, etc.




Legality of charging and claiming interest by Banks/Financial Institutions #indianlaws

Mar
18
2015


Supreme Court in the case namely Central Bank of India vs. Ravindra and Ors., decided On: 18.10.2001 (MANU/SC/0663/2001 = AIR2001SC3095), dealt with the question as to what is the meaning to be assigned to the phrases "the principal sum adjudged" and "such principal sum" as occurring in Section 34 of the Code of Civil Procedure, 1908 [as amended by the Code of Civil Procedure (Amendment) Act (66 of 1956) w.e.f.



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Law laid down as declaratory in nature, is to be reckoned as law always #indianlaws

Mar
18
2015


It would be open to the parties to exclude the application of the provision of Part I by express or implied agreement. Unless there is express or implied exclusion, the whole of Part I would apply. 




High Court cannot entertain a Petition under Article 226 against the Armed Forces Tribunal

Mar
14
2015


The Supreme Court pointed out if the High Court entertains a petition Under Article 226 of the Constitution of India against order passed by Armed Forces Tribunal Under Section 14 or Section 15 of the Act bypassing the machinery of statute i.e. Sections 30 and 31 of the Act, there is likelihood of anomalous situation for the aggrieved person in praying for relief from this Court.




Jurisdiction of Civil Court, where there is an arbitration clause between the parties

Mar
7
2015


In this particular matter the dispute was between lender-Sundram Finance and borrowers-Respondent no. 1 and 2. A suit was instituted by the Respondents, wherein an application under Section 8 of Arbitration and Conciliation Act, 1996 was moved by  Sundram Finance. The High Court of Kerala held as follows:

 




Interpreting “Consideration Paid or Consideration Provided” in reference to Benami Transaction

Mar
5
2015


The Court in the case namely Pawan Kumar Gupta vs. Rochiram Nagdeo, decided on 20.04.1999(Civil Appeal No. 2369 of 1999) (MANU/SC/1187/1999: AIR1999SC1823), besides other issues dealt with the issue relating to Benami Transaction. As per Section 3(1) of the Benami Act no person shall enter into any benami transaction. This prohibition, as noted and also as judicially pronounced is prospective only.




Ex-parte decree in summary suit not be lightly distrubed

Mar
5
2015


Setting aside of ex-parte decree under Order XXXVII Rule 4 of the Code cannot be allowed in routine and special circumstances are required to be established. However, the expression “special circumstances” has to be construed having regard to the individual fact situations.




Compensation for damage payable even if no damage proved

Feb
23
2015


Section 74 of the Indian Contract Act deals with the measure of damages in two classes of cases: 
(i) Where the contract names a sum to be paid in case of breach; and (ii) where the contract contains any other stipulation by way of penalty.



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Courts have to consider only the plaint in determining an application under Order 7 Rule 11 CPC

Feb
22
2015


While exercising the  power under Order 7 Rule 11, the Court has to read averments in the plaint as a whole to find out whether it discloses a cause of action or whether the suit is barred under any law. At this stage the stand taken by the opposite party in the written statement or in the application for rejection of the plaint is wholly immaterial.




Forfeiture of earnest money does not infringe statutory rights

Feb
22
2015


There is a clear difference between revocation of a ‘tender’ and revocation of the ‘tender notice’. While revocation of the tender notice is the prerogative of the Corporation, revocation of the ‘tender’ could be only by the bidder/tenderer concerned.




RFCTLARR Ordinance 2014 is prospective

Feb
12
2015


When a repeal of an enactment is followed by a fresh legislation, such legislation does not affect the substantive rights of the parties on the date of suit or adjudication of suit unless such a legislation is retrospective and a court of appeal cannot take into consideration a new law brought into existance after the judgement appealed from has been rendered becasue the rights of the parties in a appeal are determined under hte law in force on the date of suit.




CCTV footages are material piece of evidence

Feb
12
2015


Electronic documents are admissible as material evidence. The computer generated electronic records in evidence are admissible at a trial if proved in the manner specified by Section 65B of the Evidence Act. 




Amendment brought by Land Acquisition Ordinance 2014 is prospective

Feb
12
2015


The amendment in Land Acquistion  Act 2013 brought by the Ordinance of 2014  would not be applicable to those case the appeals were pending much prior to the ordinance. Ordinance in so far as insertion of proviso to the above Section by way of an amendment is prospective. 




Actual loss need not be proved if amount stipulated is a genuine pre-estimate of loss

Feb
11
2015


Even if there is no specific evidence of loss suffered by the Party alleging breach, the delay caused itself can be taken to have resulted in loss including loss of interest on the capital.




Victim’s plight cannot be ignored even when a crime goes unpunished for want of adequate evidence

Feb
1
2015


Order of sentence in a criminal case needs due application of mind. The Court has to give attention not only to the nature of crime, prescribed sentence, mitigating and aggravating circumstances to strike just balance in needs of society and fairness to the accused, but also to keep in mind the need to give justice to the victim of crime.




BCCI is amenable to the writ jurisdiction under Article 226 of Constitution of India

Feb
1
2015


An important question, amongst other, that arose before the Court was to determine as to whether BCCI is ‘State’ within the meaning of Article 12 and if 19 of the Constitution of India and if it is not, whether it is amenable to the writ jurisdiction of the High Court under Article 226 of the Constitution of India? 




Granting of unconditional leave to defend in summary trial – Legal Propositions

Jan
20
2015


Whether leave to defend in a summary suit can be granted to a Defendant unconditionally or upon such terms as may appear to the Court or Judge to be just to put the defendant on terms? The Supreme Court in M/s. Mechelec Engineers & Manufacturers vs. M/s. Basic Equipment Corporation, decided on 01.11.1976 (reported as AIR 1977 SC 577) enlisted propositions as to when an unconditional leave can be granted or the defendant can be put on terms to defend a summary suit (Order 34 Rule 3(5) of the Code of Civil Procedure, 1908).



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Factors to be examined in determining suit for partition/possession

Jan
19
2015


The Court is required to go through the merits of the claim of the respective parties in proper perspective and then to record a finding regarding extent of shares received by each coparcener/co-owner keeping in view the nature of properties such as whether it was self acquired property or ancestral property




Official Liquidator steps into the shoes of Director of the Company in liquidation to performing statutory functions

Jan
19
2015


The Official Liquidator was held to be an officer of the Court and that for the purpose of discharging statutory obligations imposed under the Act, 1956, the Official Liquidator merely steps into the shoes of the company in liquidation.




Essential points for determination by Courts while exercising power of Judicial Review of awarding of contract

Jan
11
2015


The court should not substitute its own decision for the decision of an expert evaluation committee. If there is a good reason why the project should not be undertaken, then the time to object is at the time when the same is under consideration and before a final decision is taken to undertake the project



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General Principle governing cases of delay in delivery or non-delivery of housing units

Jan
11
2015


What are the governing principles while deciding upon the issue of delay in making delivery of premises by development authorites or in other words where development authority forming layouts and allots plots/flats (or houses) by inviting applications



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Presumtion under Section 90 is available only when document is proved to be 30 years old

Jan
11
2015


 Plea for relaxation  of proof of documents cannot be granted as the antiquity of the document is the very reason for justification for it to be bestowed with the curial presumption that the signature and every other part of such document which purports to be the handwriting of any particular person, is in that person’s handwriting




Vendor is a necessary party in a suit for specific performance against Purchaser

Dec
11
2014


It is essential that the vendor must join in the execution of the sale deed. If that be so, vendor becomes a necessary party



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Scope of Judicial Review of award of contracts

Dec
1
2014


What is the scope of judicial review of award of contracts was the issue before Court in the matter namely, Jagdish Mandal vs. State of Orissa and Ors., decided on 11.12.2006 [MANU/SC/0090/2007 = [2006] Supp (10) SCR606].
It was raised as contention that the scope of interference in judicial review of tender processes and award of contracts is limited only to cases where there are material violations of the terms relating to scrutiny and acceptance of tenders or where the decision is vitiated either by arbitrariness/irrationality or by mala fides/favoritism. 



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Compromise decree to be challenged in the same suit and not a subsequent suit

Dec
1
2014


An agreement or compromise should not be deemed to be lawful if the same is void or voidable under Indian Contract Act, 1872.




Search and seizure under Section 132 of the Income Tax Act 1961 is not confiscation

Dec
1
2014


The provision contained in Section 132(1) of the Income Tax Act 1961 enables the competent authority to direct for issue of search and seizure on the basis of formation of an opinion which a reasonable and prudent man would form for arriving at a conclusion to issue a warrant




What is "Public Policy" within the meaning of Section 34 Arbitration and Conciliation Act 1996

Dec
1
2014


The expression “justice” when it comes to setting aside an award under the public policy ground can only mean that an award shocks the conscience of the court




Nature and Incidents of a Partition Suit

Nov
24
2014


The Apex Court in the case namely R. Ramamurthi Iyer vs Raja V. Rajeswara Rao reported as AIR 1973 SC 643 dealt with the law relating to partition i.e. how the nature and incidents a Partition Suit and consequences which ensue once the provisions of the Partition Act are invoked or sought to be applied. 



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