Supreme Court of India

Reminder cannot be construed as an admission of non-service of notice: SC

N Paraeswaran Unni Vs G Kannan and Another (Supreme Court of India)

There is no bar under the N.I. Act to send a reminder notice to the drawer of the cheque and usually such notice cannot be construed as an admission of non-service of the first notice by the appellant as has happened in this case....

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SC on depreciation on leased immovable property in absence of registered deed

Mother Hospital Pvt. Ltd Vs CIT (Supreme Court of India)

It is only when the assessee holds a lease right or other right of occupancy and any capital expenditure is incurred by the assesee on the construction of any structure or doing of any work in or in relation to and by way of renovation or extension of or improvement to the building and the expenditure on construction is incurred by the as...

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No Reopening of Assessment on the basis of mere Audit Objection: SC

M/s Larsen & Toubro Ltd. Vs State of Jharkhand and Ors. (Supreme Court of India)

The present appeal has been filed against the final judgment and order dated 17.11.2006 passed by the Division Bench of the High Court of Jharkhand at Ranchi in W.P. (T) No. 2630 of 2006 whereby the High Court dismissed the petition filed by M/s Larsen & Toubro Ltd.-the appellant –Company while upholding the order dated 27.02.2006 passe...

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Sahara to pay Rs. 750 crore before due diligence to sell its hotel in USA

S.E.B.I. Vs. Sahara India Real Estate Corpn. Ltd.& Ors. (Supreme Court)

SC Said The permission can only be granted if SAHARA deposits a sum of Rs.750 crores before the Registry of this Court on or before 17th April, 2017...

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Entry in birth register will prevail over entry in school register

CIDCO Vs. Vasudha Gorakhnath Mandevlekar (Supreme Court of India)

Deaths and Births register maintained by the statutory authorities raises a presumption of correctness. Such entries made in the statutory registers are admissible in evidence in terms of Section 35 of the Indian Evidence Act. It would prevail over an entry made in the school register, particularly, in absence of any proof that same was [...

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Frivolous, Groundless Filings Serious Menace to Justice Administration

Dnyandeo Sabaji Naik ans ANR Vs Mrs. Pradnya Prakash Khadekar and ORS (Supreme Court of India)

Courts across the legal system - this Court not being an exception – are choked with litigation. Frivolous and groundless filings constitute a serious menace to the administration of justice. They consume time and clog the Productive resources which should be deployed in the handling of genuine causes are dissipated in attending to case...

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Use of facility does not amount to technical services

Director of Income Tax (IT)-I Vs A.P. Moller Marsk A S (Supreme Court of India)

Freight income from operation of ships in international waters is not chargeable to tax under Indo-Danish DTAA; Use of facility does not amount to technical services, as technical services denote services catering to the special needs of the person using them and not a facility provided to all....

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Payment for Net Communication system developed by principal for smooth functioning of shipping business is not FTS

DIT Vs. A. P. Moller Maersk, (Supreme Court)

In this Case Hon’ble Supreme Court held that Payments made by the agents to the concerned foreign assessee, for using the facility of Net Communication System, developed by the assessee for smooth functioning of its international shipping business cannot be classified as fees for technical services and would not be chargeable as inc...

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SC slams HC for mere 30 Days Imprisonment In Acid Attack Case; Justice sent to “Vanaprastha”

Ravada Sasikala Vs. State of Andhra Pradesh & Anr. (Supreme Court)

When a substantive sentence of thirty days is imposed, in the crime of present nature, that is, acid attack on a young girl, the sense of justice, if we allow ourselves to say so, is not only ostracized, but also is unceremoniously sent to Vanaprastha. It is wholly impermissible....

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Proved Misconduct by CA while he holds COP Punishable: SC

Council of The Institute of Chartered Accountants of India Vs. Deepak Gupta (Supreme Court)

Whether a practicing Chartered Accountant while he holds the certificate of practice issued by the Institute of Chartered Accountants of India would be liable for punishment for any misconduct committed during the existence of certificate...

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