Income Tax; Maharao Bhim Singh of Kota Thr. Maharao Brij Raj Singh, Kota Vs. Commissioner of Income-tax, Rajasthan-II, Jaipur [Supreme Court of India, 05-12-2016]

The Legislature did not intend to tax portion of the “palace” by splitting it in parts. If the Legislature intended to spilt the Palace in part(s), alike houses for taxing the subject, it would have said so by employing appropriate language in Section 10(19A) of the I.T. Act.

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Section 420 IPC; Gurjeet Singh Vs. M/s. United Project Construction Ltd. [Madhya Pradesh High Court, 01-12-2016]

Penal Code, 1860 – S. 420 – Dishonest or Criminal Intention of Cheating – the criminal complaint filed against the petitioner is an attempt to convert a civil dispute into a criminal case in order to pressurize the petitioners to pay the amount claimed by the respondent-company towards construction work which clearly amounts to abuse and misuse of…

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SARFAESI Act; Tom Thomas Vs. State Bank of India Overseas Branch, Willington Island [Kerala High Court, 30-11-2016]

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 – It is the prerogative of the creditor to proceed for recovery of its debt in any of the legally permissible modes and against the available securities. It is up to him to choose the easiest mode which according to him would…

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Tax Law; Formula One World Championship Limited Vs. Commissioner of Income Tax, International Taxation [Delhi High Court, 30-11-2016]

Tax Law – Formula One World Championship Limited (FOWC) – Permanent Establishment (PE) – Article 13 of the Avoidance of Double taxation agreement entered into between the Government of UK and the Republic of India (DTAA) – On the question of existence of FOWC ‘ s PE, in India, the answer is in the affirmative;…

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Land Acquisition; Ravindra Ramchandra Waghmare Vs. Indore Municipal Corporation [Supreme Court of India, 29-11-2016]

Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 – Bus Rapid Transit System Corridor – Bhopal Development Plan, 2005 – Town planning scheme has to be subservient to development plan/zonal plan. Development plan which does not require micro planning is binding and can be implemented.

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Advocate ‘s Role and Ethical Standards

Advocates, who are to be identified in terms of Indian Advocate Act are duly recognized as part and parcel of the court and having such kind of recognition, they are expected apart from representing the case of their clients, to assist the court in proper way to arrive at the truth.

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Victim Compensation; Upendra Paswan Vs. State of Bihar [Patna High Court, 25-11-2016]

Criminal Procedure Code, 1973 – Section 357A – Victim Compensation Scheme – Interim Compensation – Grant of – It is the duty of the courts, on taking cognizance of a criminal offence, to ascertain whether there is tangible material to show commission of crime, whether the victim is identifiable and whether the victim of crime needs immediate financial…

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