"21 March 2017" Archive

Delayed disclosure of alleged extra judicial confession makes evidence untrustworthy

Radheshyam Kashyap alias Radhe Vs The State Of Chhattisgarh (Chhattisgarh High Court)

It is equally settled that circumstantial evidence in the nature of extra judicial confession is always considered to be a weak type of evidence, therefore, conviction on such evidence can form basis if it passes the test of credibility and the Court is fully convinced that the extra judicial confession is made voluntary in fit state of m...

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National Coal Wage Agreement is a settlement U/s. 2(P) of ID Act 1947

Avinash Saloman, Vs South Eastern Coalfields Limited, (Chhattisgarh High Court)

Thus, on the basis of aforesaid decision, it is quite vivid that National Coal Wage Agreement is a settlement within the meaning of Section 2(p) of the ID Act and is binding as provided under Section 18(3) of the ID Act and having force of law and to continue to remain in force unless the same is altered/modified or substituted by another...

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Key takeaways from new Trademark rules

The Government has notified the Trade Marks Rule, 2017 with an aim to simplify the process of Trade mark application and e-filing of trademark. Some of the main features of new Trademark rule are:...

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Posted Under: Corporate Law |

Checklist for application to Inspect Minutes of General Meeting

Article compiles Checklist for the application made under section 119 of Companies Act, 2013 for Refusal of Inspection of Minute Books of General Meeting together with NCLT Rules, 2016....

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Posted Under: Corporate Law |

Understanding Basic Terms NRI/PIO/OCI & Steps to Start a Business In India

To understand how to start a business in India if you are an NRI/PIO/OCI, we should firstly get well conversant with the meaning of the terms NRI/PIO/OCI. Difference between NRI/PIO/OCI...

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Posted Under: Corporate Law |

Gratuity is property under Article 300-A of Indian Constitution

Ramlal Sharma Vs State of Chhattisgarh (Chhatisgarh High Court)

In the matter of State of Jharkhand and others v. Jitendra Kumar Srivastava and another1 , it has been held by Their Lordships of the Supreme Court that gratuity and pension are not bounty and it is thus a hard earned benefit which accrues to an employee and is in the nature of property. ...

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Operational flexibility for Indian subsidiaries of Non-resident Companies

RBI/2016-17/254 A.P. (DIR Series) Circular No. 41 (21/03/2017)

To provide operational flexibility for booking derivative contracts to hedge the currency risk arising out of current account transactions of Indian subsidiaries of Multi-National Companies (MNCs)....

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ICAI constitutes Group to formulate Detailed MCA Action Plan

After the meeting, ICAI has been asked to give a report inter-alia covering the following aspects: Identification of the accountancy, finance and related services with the potential of exports and related geographical markets. Assessment of skill requirements and building capacity for accessing the markets....

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Posted Under: Corporate Law |

Determination of caste status can be done only by Caste Scrutiny Committee

Virodhan Ram, Vs State of Chhattisgarh, (Chhatitisgarh High Court)

The Supreme Court in the matter of Madhuri Patil v. Commissioner, Tribal Development5 formulated scheme for verification of tribal status and held that any application for verification of her tribal status as a scheduled tribe should be carried out by such committee and issued direction for issuance of social caste certificate, their scru...

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AO has no jurisdiction to examine constitutional validity of any Act

The Commissioner of Income Tax Vs m/s. Karnataka State Beverages Corporation Limited (Karnataka High Court)

All the appeals are directed against the common order dated 18.02.2016 passed by the learned Single Judge in the respect of writ petitions whereby the learned Single Judge, for the reasons recorded in the order, has set aside the impugned assessment orders so far as they relate to Privilege Fee as being taxable income....

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