Dilip B. Mundada Vs DCIT (ITAT Pune) Jurisdictional High Court and other Hon’ble High Courts and ITAT Pune have held that for availing the benefit of deduction u/s 54F the new asset shall be purchased in the name of the assessee. Applying the said proposition of law to the present case, we hold that the […]
A perusal of Section 271AAB would reveal that it is applicable where search has been initiated under section 132 of Income Tax Act
Midland Microfin Ltd. Vs Union of India and others (Punjab and Haryana High Court) Whether at this stage of notice under Section 148, writ Court should venture into the merits of the controversy when AO is yet to frame assessment/reassemment in discharge of statutory duty casted upon him under Section 147 of the Act Admittedly […]
SC of the opinion that multiplicity of the proceedings will not be in the larger public interest. We may hasten to add that the concerned States have no objection for abiding with such dispensation.
Smt. Sandipa Gupta (Bhowmick) @ Sandipa Bhowmick Vs Sri Suraj Gupta (Calcutta High Court) Admittedly, the husband has filed a Matrimonial Suit against the petitioner/wife for divorce on the ground of cruelty. The wife is now residing with her widow mother at Siliguri which is at a distance of more than 100 kilometers from Coochbehar. […]
Unless that allegation was specified in the notice with details and unless material considered adverse to the petitioner had been confronted to it for the purposes of eliciting its reply thereto, the notice dated 9.7.2012 would remain completely vague and mute.
Vaishali Varshikar Vs Vijay Mourya (Madhya Pradesh High Court) The applicant has preferred this application under Section 439(2) of Cr.P.C. for cancellation of bail granted to the respondent No.1/accused by order dated 22.2.2021 passed by this Court in M.Cr.C.No. 4337/2021. As per prosecution story, respondent no.1/Vijay Mourya had entered into an agreement to sell of […]
Tejas Khandhar Vs Bank of Baroda (NCLAT Delhi) Section 18 of the Limitation Act gets attracted the moment acknowledgment in writing signed by the party against whom such right to initiate resolution process under Section 7 IBC ensures. Section 18 of the Limitation Act would come into play every time when the principal borrower and/or […]
Dr. R. Singh vs Smt. Shabana (Delhi State Consumer Disputes Redressal Commission) Only the failure of the treatment is not prima facie a ground for Medical Negligence and in order to attract the principle of res ipsa loquitur, Negligence i.e. the breach of a duty exercised by omission to do something which a reasonable man, […]
Rakesh Kumar Sharma Vs Mother Dairy Fruit & Vegetables Pvt Ltd. (Delhi High Court) The present case, admittedly, does not deal with the RTI Act. The definition of public authority as contained in Section 2(h) of the RTI Act has no application or relevance, whatsoever, in the present case, which is in the nature of […]
