high court judgments judiciary-2

Stay Application: No necessity to pre-deposit 15% of disputed demand

Jagdish Gandabhai Shah Vs principal Commissioner of Income Tax (Gujarat High Court)

High Court held that Considering the Office Memorandum F. No. 404/72/93- ITCC dated 29thFebruary 2016 as a whole, there is no such requirement of pre-deposit of 15% of the disputed demand either at the time of submitting stay application or before the stay application of the assessee is considered on merits. ...

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Bogus share capital: Source of source relevant even for period before amendment to section 68

Pragati Financial Management Pvt. Ltd Vs CIT (Calcutta High Court)

Main thrust of the appellant’s case is that the provisions of Section 68 of the Act as amended could not be given retrospective operation and if that position of law was accepted, then it was not open to the C.I.T. to direct an enquiry to ascertain the source and genuineness of the sums being projected by the appellants as capital recei...

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HC finds trial court judgment as one of worst judgment they ever seen

Raja (A3) Selvam (A4) Vs State rep by The Inspector of Police (Madras High Court)

In paragraph 24 of the judgment, the trial Court has extracted the alleged confession statement of all the accused in full ignoring the bar contained in Section 25 of the Evidence Act and has concluded that the accused 3 to 5 held the deceased and accused 2 attacked the deceased with a wooden rod and the first accused accused attacked the...

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Addition based on mere scribbling on Loose Papers cannot be sustained

Anuj Chawla Vs Commissioner of Income Tax (Delhi High Court)

This court is of the opinion that the material found was sketchy and insufficient to warrant a fresh valuation. In any case, the AO‟s order did not even go by the valuation report, but on an entirely different footing- not based on any principle at all. ...

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Ceremonial Gifting of ‘Sword’ to A Dignitary in Gurudwara is not an offence

Ajeet Singh Anand alias Mange Sardar Vs State of M.P. And others (Madhya Pradesh High Court)

Carrying of sharp edged weapons with a blade more than 6 inches long or 2 inches wide and spring actuated knives with a blade of any size is prohibited and that too carrying of such blades in public places. Gurudwara, though is open to public, is not a public place, it is a private place where there is Prakash of Gurugranth Sahib....

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Take steps to prevent Dengue, Chikungunya, Malaria or face stern action: Delhi HC

Gauri Grover Vs Government of Nct of Delhi & Ors (Delhi High Court)

Delhi HC has asked Delhi government to take all necessary steps to prevent outbreak of vector-borne diseases, including dengue, chikungunya and malaria, which are caused on account of mosquito bites....

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Nomination not amounts to Will: Delhi HC

Rampali Vs The State Govt. Of Nct of Delhi & Ors. (Delhi High Court)

In view of the settled legal position that nomination is not a Will, and in the absence of the any Will only those persons who are legal heirs under the Hindu Succession Act inherit the properties....

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Levy of Bihar Entry Tax Act & Interest on Late Payment of Entry Tax is constitutional: HC

M/s Indian Oil Corporation Ltd. Vs State of Bihar (Patna High Court)

(i) Whether the second proviso to Section 3(2) of the Entry Tax Act is ultra vires to the Constitution? (ii) Whether interest can be levied in the matter of late payment of entry tax under the Entry Tax Act, by virtue of the provisions of the Bihar Finance Act, and, with the aid of Section 8 of the Entry Tax Act?...

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Section 80(5) & 4th Proviso to S. 10B(1) are constitutionally valid: HC

M/s Nath Brothers Exim International Ltd. Vs Union of India & Anr. (Delhi High Court)

Section 10B(1) of the Act, gives numerous benefits to the assessees and the fourth proviso does nothing but requires compliance of the time line provided in Section 139(1) of the Act for claiming the benefit of Section 10B(1)....

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Assesse must satisfy the appellate authority that ground now raised was bona fide and could not have been raised earlier for good reasons

M/s. Ultratech Cement Ltd. Vs Additional Commissioner of  Income Tax (Bombay High Court)

We note that it is an undisputed position before us that for the subject assessment year, the appellant assessee had not claimed benefit of Section 80IA of the Act in respect of its Jetty / Port either before the Assessing Officer or before the CIT(A)....

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