Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-23-2013
..... meaningless. in sagir ahamad's case the amendment to the constitution was done prospectively. that is the reason for which the hon'ble supreme court held that the unconstitutional act passed anterior to such amendment cannot be validated by a subsequent amendment. 7.17. at this stage it is appropriate to note that sub ..... clause (i) of sub-sec. (3b) referred to ??advertisement, publicity and sales promotion ? . the hon'ble jurisdictional high court in the case of cit vs. khetu ram bishambar dass [(2008) 166 taxman 273 (del.)], has held that bonus paid to dealers is not in the nature of sales promotion expenses and hence ..... the additional evidence filed by the ld. dr through the first application. the assessee in response to notice u/s 92ca for the a.y. 2008-09 submitted before the tpo that lg electronics singapore pte. ltd.'s (lgesl) marketing division is responsible for developing a range of marketing and sale ..... technically speaking, it is not additional evidence as it comprises of the order passed by the tpo in assessee's own case for a.y. 2008- 09; submissions made by the assessee itself and statements of the employees of the assessee recorded by the revenue. as will be seen infra that ..... also submitted that the department seeks to file some new material through such application, which material is germane to the proceedings for the a.y. 2008-09 and hence the same cannot be considered as significant for the year under consideration. 8.4. we have heard the rival submissions in this .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-09-2013
..... the company or its directors not to dispose of any assets could be reason enough to urge that the criminal case alleging offences under section 138 of ni act cannot be instituted. beyond that the supreme court has not held that a complaint cannot be continued. it only clarified that there could be a reasonable and possible conclusion, if a cheque was drawn ..... seeking discharge from criminal case was placed before me. what has been urged in that application is that the complainant could not have filed the present complaint on 28th february 2008 and no process could have been issued as accused no.1 company was under bifr, much prior to the said order and also had protection under section 22 and 22a ..... cheques were returned unpaid. therefore and when the endorsement of the bank in the cheque return memo was ??funds insufficient ? that the statutory demand notice was issued on 21st january 2008. this demand notice was issued and duly served. there has been no compliance with the requisitions contained therein namely there has been no payment made. it is in such circumstances ..... that a complaint was filed on 28th february 2008 alleging offences punishable under section 138 read with 141 of ni act. 7] the application for discharge was filed and in which the contention raised is that the accused no.1 company had made a reference to .....Tag this Judgment!
Court : Mumbai
Decided on : May-10-2013
..... senior counsel submits that the impugned award shows patent contradiction and inconsistency and shows the patent illegalities on the face of the award which warrants interference of this court under section 34 of the act. mr. chagla, the learned senior counsel distinguishes various judgments cited by mr.sundaram, the learned counsel appearing for the respondents. 51. section 39 and 56 ..... agarwal and others reported in (2006) 7 scc 470. para 39 of the said judgment reads thus:- ??39. furthermore, section 20 of the specific relief act confers a discretionary jurisdiction upon the courts. undoubtedly such a jurisdiction cannot be refused to be exercised on whims and caprice; but when with passage of time, contract becomes frustrated or in some cases ..... mapa. 30. by an order dated 23rd december 2005 in arbitration petition (434/05) filed by the petitioners under section 9 of the arbitration and conciliation act against the respondents herein, this court passed an ad interim order directing the parties to maintain status-quo in relation to the subject matter of arbitration. by an order dated 24th january 2006, ..... dated 21st december 2007, the petitioners returned the cheques to the respondents' advocate. 39. both the parties came to know subsequently that cbi enquiry was over on 27th february 2008. 40. before the learned arbitrator, both the parties led documentary as well as oral evidence. the arbitral tribunal framed 28 issues. the respondents examined five witnesses. the petitioners .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-29-2013
..... unless it is satisfied that such error, omission or irregularity has resulted in a failure of justice; (c) no court shall stay the proceedings under this act on any other ground and no court shall exercise the powers of revision in relation to any interlocutory order passed in any inquiry, trial, appeal or other ..... agency of a larger number of officials and authorities. the constitution, therefore, requires and so did the rules of business framed by the rajpramukh of pepsu provide, that the action must be taken by the authority concerned in the name of the rajpramukh. it is not till this formality is observed ..... specific statutory exception. to hold that such an exception exists that a private complaint for offences of corruption committed by public servant is not maintainable, the court would require an unambiguous statutory provision and a tangled web of argument for drawing a far fetched implication, cannot be a substitute for an express statutory ..... sanction for criminal prosecution. mr. setalwad submits that the matters of sufficiency and adequacy of evidence have to be dealt with by the competent criminal courts. at the stage of grant of sanction, the sanctioning authority is not empowered in law to consider as to whether the material collected or gathered ..... scc 527. 5) state of m.p. v/s jiyalal, reported in air 2010 sc 1451. 6) state of karnataka v/s ameer jan, reported in air 2008 sc 108. 7) state of bihar v/s p.p. sharma, ias, reported in 1992 supp. (1) scc 222. 8) r.s. nayak v/s .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Feb-04-2013
..... home beyond any reasonable doubt. the principle on the subject has been elaborately summed up by the hon'ble supreme court in kusuma ankamarao v. state of andhra pradesh, (2008)13 scc 257.(16). the prosecution with a view to establish the appellant s guilt beyond any pale of doubt ..... of occurrence. the statement to the contrary of dw1 suresh kumar, the brother of the appellant in defence has been rightly disbelieved by the trial court. we find the version of io on this issue inspires full confidence and is acceptable without any hesitation. (23). the third incriminating circumstance counted ..... the allegations leveled against him and pleaded not guilty. he also led defence evidence and examined his brother suresh as dw1. (12). the trial court on consideration of the afore- mentioned evidence came to the conclusion that the chain of events undoubtedly leads to an irresistible conclusion that the appellant ..... it stands established that nirmala devi (pw3) or suraj mal (pw5) had no axe to grind against the appellant prior to his ignoble act of rape and gruesome murder of the victim not does it appeal to anyone s sense that they would falsely implicate the appellant so as to ..... chest, cvs, cns elementary system, nad, penis testicles and scrottam are well developed and normal. pubic and auxiliary hairs are well developed. secondary cra-666-db-2008 -6- sexual characters are well developed. no smegma present on the prepuce. no abrasion or injury mark present on the genitalia. . (7). a team .....Tag this Judgment!
Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad
Decided on : Apr-23-2013
..... service on the part of the appellant? 10. the respondent-claimed amount from the appellant-insurance company in terms of the insurance policy on the premise that on 11.07.2008 there was theft caused to some of the insured items kept at its premises. the basis of the rights and liabilities of the appellant and the respondent is the terms ..... to the trade and commerce and that the respondent had not furnished the documents required by the surveyor. the respondent informed the appellant-insurance company on 5.03.2008 that on 03.03.2008 some mob damaged the furniture, fixture, computers, air-conditioner and caused theft of two wheeler and other vehicles spare parts. it is contended that the respondent is not ..... case for offence under section 379 of ipc though several items were caused theft of. the respondent-company submitted the relevant documents to the appellant-insurance company on 14.10.2008. as the claim was not settled, the respondent filed complaint. 4. the appellant-insurance company resisted the claim on the premise that the respondent is not consumer under the provisions ..... form to reveal such fact. 13. the learned counsel for the respondent has contended that the appellant and the surveyor acted contrary to regulation no.9 of irda for early settlement of claim. he relied upon the decision of honble supreme court reported in 1998(2)clt89sc to contend that claim has to be settled within two months. he has submitted that .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-03-2013
..... to consider the evidence or law for the first time to see if the judgment needs a reversal... 60. in director, horticulture punjab and ors. v. jagjivan parshad (2008) 5 scc 539, this court stated that the spelling out of reasons in an order is a requirement of natural justice: ...reasons substitute subjectivity by objectivity. the emphasis on recording reasons is that ..... from the weapon used, the part of the body chosen for the assault and the nature of the injuries caused... (emphasis supplied) 17. the decision of this court in basdev v. the state of pepsu air 1956 sc 488, drew a distinction between motive, intention and knowledge in the following words: ....of course, we have to distinguish between motive, intention and knowledge ..... a weapon which is handy and causes injuries out of which only one proves fatal, he would be entitled to the benefit of the exception provided he has not acted cruelly. this court held that the number of wounds caused during the occurrence in such a situation was not the decisive factor. what was important was that the occurrence had taken place ..... . motive is something which prompts a man to form an intention and knowledge is an awareness of the consequences of the act. in many cases intention and knowledge merge .....Tag this Judgment!
Court : Delhi
Decided on : Aug-30-2013
..... contract, or as in this case, tort (of unfair competition), and finally, unjust enrichment). sections 38 and 39 of the specific relief act empower the civil court, in exercise of its jurisdiction, to issue injunctions. although, textually, section 39 talks of mandatory injunction and does not advert to statute ..... some creativity has been accepted as the standard governing copyrightability of works in india, in eastern book co (supra) by the supreme court. there, the court there held that mere copyedited portions of judgments (which contained the basic facts) did not entitle the publisher copyright protection as they did ..... ] cadbury-schweppes pty ltd and others v pub squash co pty ltd. [(1981) 1 w.l.r. 193] and hodgekinson corby ltd v wards mobility services ltd [1994 ch. 1564]. sports and general press agency ltd. was relied on to state that the organizer of an event cannot grant ..... this claim thus invokes the same rights that plaintiffs would invoke under a cause of action for copyright infringement. in other words, the court must see whether the plaintiff alleges any misconduct incorporating elements other than those subsumed within the claim of copyright infringement. the answer to that ..... v. super cassettes industries ltd., 2008 (13) scc30) it is inapt that the courts create a monopoly over facts which the parliament has deemed fit to exclude from protection under the copyright act. the plaintiff has not been able to show, in the opinion of the court, how it has proprietary rights .....Tag this Judgment!
Court : US Supreme Court
Decided on : Mar-19-2013
..... infringed wiley s copyrights. i would therefore affirm the second circuit s judgment. notes 1 in 2008, congress renumbered what was previously 602(a) as 602(a)(1). see prioritizing resources and organization for intellectual property act of 2008 (proipa), 105(b)(2), . like the court, i refer to the provision by its current numbering. 2 although justice kagan s concurrence suggests ..... 109(a). any such copy would have been made in accordance with or in compliance with the u. s. copyright act, in the sense that manufacturing the copy did not violate the act (because the act does not apply extraterritorially). the court rightly refuses to accept such an absurd conclusion. instead, it interprets 109(a) as applying only to copies whose making ..... the intent of congress. united states v. american trucking assns., inc., 310 u. s. 534, 542 (1940) . instead of adhering to the legislature s design, the court today adopts an interpretation of the copyright act at odds with congress aim to protect copyright owners against the unauthorized importation of low-priced, foreign-made copies of their copyrighted works. the ..... work consisting preponderantly of nondramatic literary material . . . in the english language to be manufactured in the united states or canada. copyright act of 1976, 601(a), . because congress expressly referred to manufacturing in this provision, the court contends, the phrase lawfully made under this title in 109(a) cannot mean manufactured in the united states. ante, at 19. this .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-23-2013
..... of divorce, from her previous husband. she accordingly produced a certified copy of the judgment and decree of the court of the civil judge (senior division), kanpur (rural) dated 23.9.2008. a photocopy thereof duly attested by priya, the complainant/prosecuterix, and her counsel, were taken on record. a ..... in the statement of minakshi pw23, pointed out by the learned counsel for the accused-appellant, as also, the reasoning rendered by the high court in the impugned judgment becomes insignificant. we are satisfied, that the process by which the accused-appellant came to be identified during the course ..... porwal on 14.6.2003. it also reveals, that the aforesaid marriage subsisted till 23.9.2008, when the two divorced one another by mutual consent under section 13b of the hindu marriage act. in her supplementary statement dated 21.2.2007, the complainant/prosecuterix accused prashant bhati of ..... , 1955, on 23.9.2008. priya, the complainant/prosecuterix also affirmed, that she had remarried thereafter. she also produced before us a certificate of marriage dated ..... perusal of the same reveals, that the complainant/prosecuterix was married to lalji porwal on 14.6.2003. she was divorced from her said husband by mutual consent under section 13b of the hindu marriage act .....Tag this Judgment!