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SC cannot re-appreciate evidence on concurrent findings recorded by NCLT & NCLAT

January 17, 2022 1224 Views 0 comment Print

Devas Multimedia Private Ltd. Vs Antrix Corporation Ltd. (Supreme Court of India) Facts- The company, Devas Multimedia Pvt. Ltd., in liquidation has challenged an order of winding up passed by the National Company Law Tribunal under section 271(c) of Companies Act, 2013. The order was confirmed by the National Company Law Appellate Tribunal. It is contended […]

Using police database for obtaining information in circumstances where use is expressly forbidden is a crime

January 11, 2022 846 Views 0 comment Print

Van Buren Vs United States (Supreme Court of United States) Facts- The main issue involved is unauthorized access of computer under the Computer Fraud and Abuse Act, 86 by a police sergeant. As alleged, the police sergeant used his patrol-car computer to access a law enforcement database to retrieve information about a particular license plate […]

Article 21A assures free child education, however, State can determine the medium of education

January 10, 2022 3012 Views 0 comment Print

This Court is of the considered opinion that changing mode of instruction to English or imparting education in English per-se is not violative of fundamental rights guaranteed to the children or to their parents under Article 21A of the Constitution of India. Because Article 21A only assures right of a child below 14 years to have access to free and compulsory education, whereas the manner has been left at the discretion of the State to be determined by law.

Price Parallelism & Cartelization – Madra HC dismisses plea relying on final order passed by CCI

January 6, 2022 1764 Views 0 comment Print

MRF Limited Vs Ministry of Corporate Affairs (MCA) (Madras High Court) Facts- The main allegation is that when natural rubber price increased, the tyre prices were increased in a concerted manner by the domestic major tyre manufacturers, however, when the price of natural rubber decreased, the tyre prices were not reduced by the domestic major […]

Delinquent officer cannot appoint any representative during departmental proceedings

January 4, 2022 5472 Views 0 comment Print

Rajasthan Marudhara Gramin Bank (RMGB) and Anr. Vs Ramesh Chandra Meena & Anr. (Supreme Court of India) Facts- While working as Branch Manager, it was alleged that he committed irregularities while granting loans to farmers/ villagers under loan scheme. He didn’t take adequate precautions and without writing mandates of borrowers, he transferred the loan amount in […]

Restraining exhibition of film post substantial expedition of time, money and effort is unjustified in law

December 22, 2021 954 Views 0 comment Print

Krishna Kishore Singh Vs Sarla A. Saraogi (Delhi High Court) Facts- In the present case, plaintiff (Sushant’s Singh family) questioned the court to examine the right to privacy of Sushant’s family to prevent the defendants from publishing film on Sushant’s life when the other side contended that the right to privacy of a celebrity extinguishes […]

Addition based on sole foreign source, without confronting the assessee, is unsustainable

December 22, 2021 846 Views 0 comment Print

Mohan Thakur Vs ACIT (ITAT Mumbai) Facts- As per the report, information was received from the Australian taxation office that the Assessee under consideration has transferred funds amounting to 12,97,122 AU (Australian Dollars) to many of his relatives through hawala system for the period of F.Y. 2007-08 to 2012-13. Shri. Shagun Thakur (son) has claimed […]

Open terrace area not part of built-up area for section 80IB(10) deduction

December 22, 2021 2787 Views 0 comment Print

Revenue preferred an appeal against ITAT order which hold that open terrace area which can be accessed only through the private balcony of the individual purchaser should not be included while computing the built-up area for the purpose of claiming deduction u/s 80IB(10).

CIT sanction without application of judicious mind is invalid- section 151

December 22, 2021 3477 Views 0 comment Print

Since in the present case, the sanction was accorded by the ld. CIT in a purely mechanical manner without application of judicious mind, therefore, the sanction so accorded cannot be held to be a proper and valid sanction within the meaning of Section 151 of the Act

Mistake crept & corrected at initial stage cannot invalid the entire proceedings

December 21, 2021 1533 Views 0 comment Print

Vedanta Limited Vs DCIT (Madras High Court) Facts- M/s. Sterlite Industries (India) Limited has merged with M/s. Sesa Goa Limited with effect form 17.08.2013. Thereafter, the said company namely M/s. Sesa Goa Limited was amalgamated with M/s. Vedanta Limited, the present petitioner, with effect from 21.04.2015. Mainly it was alleged that notice issued under section […]

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