The requirement of reference of the discount in the tax invoice or bill of sale to qualify it for deduction has to be construed in relation to the transaction resulting in the final sale/purchase price and not limited to the original sale sans the trade discount.
A compact disc is an electronic records. As per Section 59 of the Evidence Act, all facts accept contents of electronic records may be proved by oral evidence. Section 65-A ordains that contents of electronic record may be proved in accordance with Section 65-B.
Murder – Bail Application – The fault of the deceased was only that he belonged to another religion – Consider this factor in favour of the applicants/accused – Moreover, the accused do not have criminal record and it appears that in the name of the religion, they were provoked and have committed the murder.
Spectrum – In the matters relating to complex auction procedure having enormous financial ramification, interference by the Courts based upon any perception which is thought to be wise or assumed to be fair can lead to a situation which is not warrantable and may have unforeseen adverse impact.
This Digest of Supreme Court of India Judgments includes important Judgments and Orders of the Apex Court reported in the year 2017 with direct links to the full text of Judgments and Case Notes.
Merely bald allegations have been made against the relatives of the husband without there being any specific overt act on their part and sending those persons to the ordeal of trial will not be proper.
As with all other rights, right to privacy—if right to take intoxicating drinks were one— always subject to reasonable restrictions.
After assault she was ousted from her matrimonial home, whereupon she took shelter at her maika. Therefore, departure from her Sasural was not voluntarily, rather she was ousted by the accused persons, and on account thereof, staying at her Sasural happens to be not in normal phenomenon rather, on account of deprivation whereupon till her […]
Only the drawer of the cheque who can be made an accused in any proceeding under Section 138 of the Negotiable Instruments Act, 1881.
Order XXI Rule 95 C.P.C.; United Finance Corporation Vs. M.S.M. Haneefa [Supreme Court of India, 11-01-2017]
So long as the revision was pending, the court auction sale was yet to become absolute. Be it noted that in Article 134 of the Limitation Act, the legislature has consciously adopted the expression “when the sale becomes absolute” and not when the sale was confirmed.
Equal Pay; D.M. Jadeja Vs. Gujarat Tourism Development Corporation Limited [Gujarat High Court, 11-01-2017]
Unless there is complete and wholesale/wholesome identity between the two posts they should not be treated as equivalent and the Court should avoid applying the principle of equal pay for equal work.
In order to prosecute an accused for an offence punishable under Section 182 IPC, it is mandatory to follow the procedure prescribed under Section 195 of the Code else such action is rendered void ab initio.
Commissioner of Income-Tax (Central) Vs. Settlement Commission (IT & WT), Department Of Revenue, Ministry of Finance [Kerala High Court, 10-01-2017]
The Settlement Commission had not properly considered the issue of addition or the genuineness of claim of advances from others. To that extent, Exhibit P1 order would stand set aside and the matter is remanded to the Settlement Commission.
Whether the Magistrate had territorial jurisdiction to entertain the application under Section 156 (3) Cr.P.C. and pass order thereon as the investigation had been transferred? Whether directions by the Magistrate to add Sections in the FIR would amount to interference during investigation?
The boundaries of the properties are forest lands covered with forest trees, the learned Tribunal is justified in presuming that originally it was a forest land and continues as a forest.