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CS Deepak Pratap Singh

Latest Articles


Presumption of Constructive Notice – Transfer of Property Act, 1882

Corporate Law : Understanding the Presumption of Constructive Notice under the Transfer of Property Act, 1882. Know your rights as a property owne...

July 19, 2022 38568 Views 0 comment Print

IBC proceedings cannot dilute rights of Income Tax Depat to reopen assessment

Income Tax : The Madras High Court rules that IBC proceedings cannot affect the rights of the Income Tax Department to reopen assessments....

July 2, 2022 12102 Views 0 comment Print

13 years delay in adjudication of Show Cause Notice is not proper & legal

Excise Duty : Find out why delaying the adjudication of Show Cause Notices for 13 years is not just, proper, or legal. Learn more about this leg...

July 2, 2022 3990 Views 0 comment Print

SC on Services Tax Exemption on man power or job work services

Service Tax : Whether services provided are man power services or job work services so as to be exempted under the relevant notifications issued...

July 2, 2022 5979 Views 0 comment Print

DRT cannot release property merely on deposit of reserve price by borrower: SC

Corporate Law : SC clarified that banks cannot be restrained from selling the mortgaged property by holding public auction and realize the outstan...

June 25, 2022 11610 Views 0 comment Print


Latest Judiciary


Ansal Properties & Industries Ltd. Vs Neelam Bhutani (Delhi High Court)

Corporate Law : Delhi High Court addresses compliance issues in the case of Ansal Properties & Neelam Bhutani. Key points on Industrial Disputes A...

December 26, 2022 1329 Views 0 comment Print

Whether Gratuity can be forfeited on Dismissal of an Employee from service?

Income Tax : Whether forfeiture of gratuity, under Payment of Gratuity Act, 1972, is automatic on dismissal from service, is issue for consider...

December 26, 2022 38970 Views 0 comment Print

Whether interim wages included in term ‘wages’ under ESI Act?

Corporate Law : A plain reading of the definition of Section 2(22) of the ESI Act makes it amply clear that wages means all remuneration paid or p...

December 26, 2022 1584 Views 0 comment Print

Courts cannot modify any award decided by Arbitrator: SC

Corporate Law : Courts do not have the power to modify any award decided by the Arbitrator under Sections 34 and 37 of Arbitration and Reconciliat...

July 19, 2022 4128 Views 0 comment Print

RBI cannot reject remittance on whimsical & arbitrary reasons

Fema / RBI : Power of RBI to withhold remittance to be made under Automatic route to Wholly owned Subsidiary cannot be used to reject the remit...

July 11, 2022 1641 Views 0 comment Print


Married Women’s Property Act, 1874- Provision Related to Insurance Proceeds

June 9, 2022 5394 Views 0 comment Print

Secure your familys financial future with the Married Womens Property Act, 1874. Learn how this legal provision safeguards insurance proceeds from creditors, ensuring your loved ones receive the benefits. Dont let debts compromise your familys well-being; understand the provisions and benefits of the MWP Act today. Discover the simple and cost-effective process to cover your life insurance policy under this act, providing long-term protection for your family.

A Person Purchase Goods or Services Exclusively For Self -Employment Is A Consumer: SC

June 4, 2022 2889 Views 0 comment Print

Explore the Supreme Courts landmark decision in Shrikant G. Mantri vs. Punjab National Bank, affirming that a person purchasing goods or services exclusively for self-employment qualifies as a consumer. Delve into the legal nuances of the case, emphasizing the distinction between consumer and commercial purposes. Stay informed with the latest judicial insights.

Guidelines on Anti Money Laundering & Counter Financing of Terrorism

June 3, 2022 2205 Views 0 comment Print

Learn about the Master Guidelines on Anti Money Laundering & Counter Financing of Terrorism issued by the Authority for insurers in India.

Effect of Expression ‘Age Admitted’ under an Insurance Policy

January 25, 2022 2880 Views 0 comment Print

Age is one of the most important facts to be declared by the customer at the time of onboarding, because the rate of premium, the risk attached to his age, his medical conditions etc., will be determined on the age.  

An Insurer cannot Repudiate a claim by citing Existing Medical Condition- SC

December 6, 2021 9492 Views 0 comment Print

On the disclosures made by the appellant with regard to his existing disease, namely diabetes mellitus II, the insurance company considered the same and issued the policy in question to the appellant. The respondent insurance company as a prudent insurer considered the details given by the appellant in the proposal form and issued the policy.

All about Defamation

November 27, 2020 24647 Views 0 comment Print

We are living in a democratic and republic state. Here our constitution has given us some fundamental rights, which cannot be taken by the government. We are free to live with grace and dignity. The right of reputation is recognised as personal right of every human being and should be protected same as protection of fundamental rights.

Income Tax on Shares Buy Back by Unlisted Companies

July 26, 2020 31243 Views 2 comments Print

As we know, a company is a safer form of doing business. A company is a separate person than its shareholders/ members; it has its own personality and having power to assessed separately. The shareholders or members of the company are the real owners of the assets of the company. The company is doing business for the benefit of its stake holders. The Shareholders may appoint Board

Confidential Information Some Facts

July 17, 2020 3696 Views 0 comment Print

Dear Friends, we are living in a world, where data related to business is the most valuable thing. Data may be related to your Business Secrets, Patents, Copy Rights, Industrial Designs, Customer Information etc. The success of a business depends upon its data and trade secrets. A competitor always tries to breach your data secrecy […]

Treatment of SWEAT Equity Shares under Income Tax Act, 1961

July 14, 2020 70267 Views 2 comments Print

Sweat Equity Shares are Shares or Specified Securities issued at discount or for consideration other than cash to employees or directors of the company as reward their hard work or for their value addition in the progress of the company . These are generally issue in lieu of value additions and against providing Intellectual Property Rights by the employees or directors to the Company.

Assessment of Firms

July 7, 2020 146759 Views 1 comment Print

Firm is an association of two or more than two persons, who came together to do a business and share profits thereof. Section 4 of the Partnership Act, 1932 defines Partnership as relationship between persons who have agreed to share the profits of business carried on by all or any of them acting for all.

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