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.
Though, the pregnancy is into the 24th week, having regard to the danger to the life and the certain inability of the fetus to survive extra uterine life, we consider it appropriate to permit the petitioner to terminate the pregnancy.
Department to proceed against the concerned officers who were responsible for filing an inaccurate affidavit and for not bringing on record entire material relevant for deciding the principal question about the entitlement of doctors working as Commissioned Officers in AMC Cadre to receive DACP.
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.
Investigation; Common Cause (A Registered Society) Vs. Union of India [Supreme Court of India, 11-01-2017]
The Court has to be on guard while ordering investigation against any important constitutional functionary, officers or any person in the absence of some cogent legally cognizable material.
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.
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.
The Courts should oust and obstruct unscrupulous litigants from invoking the inherent jurisdiction of the Court on the drop of a hat to file an application for quashing of launching an FIR or investigation and then seek relief by an interim order.
Test Identification Parade; Md. Sajjad @ Raju @ Salim Vs. State of West Bengal [Supreme Court of India, 06-01-2017]
Value or weightage to be attached to Test Identification Parade and the effect of delay in holding such Test Identification Parade.
A trial Judge should remember that he has immense responsibility as he has a lawful duty to record the evidence in the prescribed manner keeping in mind the command postulated in Section 309 of the CrPC and pronounce the judgment as provided under the Code.
The trial court found the date of birth of the appellant to be 19.10.1991. Going by the assertions made by the victim that the sexual intercourse between them lastly occurred in the month of August, 2009, the trial court found that on the date of occurrence, the appellant was a juvenile.
A person holding the premises gratuitously or in the capacity as a caretaker or a servant would not acquire any right or interest in the property and even long possession in that capacity would be of no legal consequences.
Food Flavours; Commissioner Central Excise, Bangalore Vs. M/s. United Spirits Ltd. [Supreme Court of India, 05-01-2017]
Food flavours it is accepted play a role in the flavour profile of the liquor. Food flavours are not used in all brands of Indian Made Foreign Liquor (IMFL). There are certain brands of IMFL in which no food flavours are used and wherever they are used in IMFL, the percentage is very low ranging […]
Unaided Educational Institutions; Secretary Mahatama Gandhi Mission Vs. Bhartiya Kamgar Sena [Supreme Court of India, 05-01-2017]
No justification in excluding the employees of the unaided educational institutions while extending the benefit of the revised pay scales to the employees of the aided educational institutions. Such a classification is clearly violative of Article 14 of the Constitution of India.
Once the payment is received by the HUF and shareholder is a member of the said HUF and he has substantial interest in the HUF, the payment made to the HUF shall constitute deemed dividend within the meaning of clause (e) of Section 2(22) of of the Income Tax Act, 1961.