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Supreme Court of India

Live-in relationship is neither a crime nor a sin : SC

November 29, 2013 1601 Views 0 comment Print

Live-in or marriage-like relationship is neither a crime nor a sin though socially unacceptable in this country. The decision to marry or not to marry or to have a heterosexual relationship is intensely personal.

Sell of minors’ share in property without court permission by guardian is invalid: SC

November 26, 2013 31253 Views 0 comment Print

Where the father dies leaving behind only minor daughters and their mother as natural guardian, the share of the daughters became definite; the question of family partition retaining the character of joint Hindu Family property does not exist. In the present case, after the death of the father, the property has been shared amongst each member of the family and recorded in the mutation register having 1/4th share each. In such circumstances, the provision of sub­section (3) of Section 8 shall attract as the mother sold the property without previous permission of the Court.

Registration of FIR is mandatory -SC

November 19, 2013 3641 Views 0 comment Print

Registration of FIR is mandatory under Section 154 of the Code, if the information discloses commission of a cognizable offence and no preliminary inquiry is permissible in such a situation.

AO can make fishing & roving enquiry U/s. 133(6) to detect tax evasion

November 13, 2013 51504 Views 1 comment Print

Powers under section 133(6) are in the nature of survey and a general enquiry to identify persons who are likely to have taxable income and whether they are in compliance with the provisions of the Act. It would not fall under the restricted domains of being “area specific” or “case specific.” Section

SC dismisses Writ seeking removal of SEBI Chairman – Called Petitioner ‘stool pigeon’ of business houses

November 7, 2013 1049 Views 0 comment Print

Supreme Court on 01.11.2013 dismissed Writ seeking removal of Mr. UK Sinha from the post of Chairman of SEBI dismissed and observed that The petitioner was a stool pigeon acting on the directions of the business houses like Sahara and Reliance.

SC asks bureaucrats to not to take oral instructions from netas

November 1, 2013 1577 Views 0 comment Print

We are of the view that the civil servants cannot function on the basis of verbal or oral instructions, orders, suggestions, proposals, etc. and they must also be protected against wrongful and arbitrary pressure exerted by the administrative superiors, political executive, business and other vested interests.

Penalty imposable despite voluntary surrender, Disclosure to Buy peace of mind not relevant

November 1, 2013 7022 Views 0 comment Print

Assessee has only stated that he had surrendered the additional sum of Rs.40,74,000/- with a view to avoid litigation, buy peace and to channelize the energy and resources towards productive work and to make amicable settlement with the income tax department.

Income accrued must be considered from a realistic & practical angle – SC

October 17, 2013 7357 Views 0 comment Print

Applying the three tests laid down by various decisions of this Court, namely, whether the income accrued to the assessee is real or hypothetical; whether there is a corresponding liability of the other party to pass on the benefits of duty free import to the assessee even without any imports having been made

Exaggerated concern for Human rights of convicts is at the cost of Interest of the Society: SC

October 11, 2013 1620 Views 0 comment Print

Interests of society at large are being repeatedly sacrificed for the exaggerated, if not misplaced concern for what is fashionably termed as ‘human rights’ of convicts.

Non-Government Organizations substantially funded by govt fall within RTI ambit: SC

October 8, 2013 3843 Views 0 comment Print

Consequently, even private organizations which are, though not owned or controlled but substantially financed by the appropriate Government will also fall within the definition of public authority under Section 2(h)(d)(ii) of the Act.

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