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Judgments

Section 234B of Income tax Act is for default in payment of advance tax

Facts: Appellant is revenue department aggrieved that assessee (respondent) failed to pay tax as per section 234B of Income Tax Act. Assessment order was passed against respondent. Respondent went to CIT but CIT dismissed the appeal of respondent. Then Respondent went to ITAT. ITAT held in favour of respondent. High Court also held in favour

Section 234B of Income tax Act is for default in payment of advance tax Read More »

Sentence of imprisonment for life has to be equated to rigorous imprisonment for life

Facts: Petitioner killed his wife on suspicious of infidelity. Then Petitioner was convicted under Section 302 IPC and was sentenced to undergo rigorous imprisonment for life. The appeal filed by the Petitioner challenging the conviction and sentence was dismissed by the High Court by a judgment dated 15.07.2016, aggrieved by which this Special Leave Petition

Sentence of imprisonment for life has to be equated to rigorous imprisonment for life Read More »

Marriage be dissolved if the marriage between the parties is emotionally dead.

Facts: Appellant(husband) and respondent (Wife) got married under Hindu rites and customs. The appellant made allegation of cruelty and desertion against the respondent. Then appellant filed a suit for dissolution of marriage. The suit was dismissed by District Judge, the High Court also dismissed the appeal filed by the appellant upholding the judgment of the

Marriage be dissolved if the marriage between the parties is emotionally dead. Read More »

Difference of Culpable Homicide or Murder lies in the degree of the act.

Facts: Appellant is a truck driver who had broken the Forest Department barrier and also collided with a motorcycle. Upon receiving information Sub Inspector Tiwari along with his team went on motion to stop the truck. Instead of applying brakes, appellant tried speed away upon which SI Tiwari boarded the truck from its left side.

Difference of Culpable Homicide or Murder lies in the degree of the act. Read More »

Circumstances when quantum of Sentence under IPC can be reduced.

Facts: Appellant with a weapon stabbed respondent’s maternal uncle in his stomach with intent to kill him. Then a charge sheet was filed and the appellant faced trial under IPC Section 307 and Section 34. The learned trial judge held the appellant guilty. The high court also dismissed the appeal of appellant. Hence, this appeal.

Circumstances when quantum of Sentence under IPC can be reduced. Read More »

IS EXHORTING THE CRIMINAL JUST BEFORE THE CRIME, A CRIMINAL ACT?

Court: The Supreme Court of India Judgment Name: Sandeep Vs State of Haryana(Criminal Appeal No. 1613 of 2018) Judgment Date: August 27, 2021.   Bench: Justice Uday U Lalit, Justice Ajay Rastogi. Introduction: It is an appeal case from the High Court of Punjab and Haryana where all the appellants had been convicted under Section

IS EXHORTING THE CRIMINAL JUST BEFORE THE CRIME, A CRIMINAL ACT? Read More »

The tax, an individual or a corporate is required to pay, is a matter of planning for a taxpayer and the Government should endeavor to keep it convenient and simple to achieve maximization of compliance.

Question of Law: Whether Section 14A, enables the Income tax Department to make disallowance on expenditure incurred for earning tax free income in cases where assessees do not maintain separate accounts for the investments and other expenditures incurred for earning the tax-free income. Facts: Appellants are scheduled banks engage in banking business and also engage

The tax, an individual or a corporate is required to pay, is a matter of planning for a taxpayer and the Government should endeavor to keep it convenient and simple to achieve maximization of compliance. Read More »

Mutation entry does not confer any right, title or interest and is only for the fiscal purpose

Facts: Petitioner filed application to mutate his name in revenue records on the basis of the will. The High Court held that once the will is disputed and even otherwise the petitioner who is claiming rights/title on the basis of the will, the remedy available to the petitioner would be to file a suit. Hence

Mutation entry does not confer any right, title or interest and is only for the fiscal purpose Read More »

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