“Ramnath & Co., who had been engaged in providing services to certain foreign buyers of frozen seafood and/or marine products and had received service charges from such foreign buyers/enterprises in foreign exchange, claimed deduction under Section 80-O of The Income Tax Act, 1961. As noticed, Section 80-O of the Act has a unique purpose and […]
Read more "The Dictionary Meaning / The Revival of Ray XLVII"“The case hinges entirely on circumstantial evidence. The cause of death was found to be shock and hemorrhage due to excessive bleeding caused by multiple wounds. It cannot be disputed that the death was homicidal and it was caused with the intent to commit murder. The circumstances may indicate that the theft and murder must […]
Read more "The Questionable Murder"Gopal Prasad was appointed as Calligraphist-cum-Assistant of the Bihar School Examination Board on 20.05.1970, at about 15½ years of age. He may have been a minor, but certainly not a toddler. It is absurd that any rational employer, far less a statutory body, would appoint a toddler. The hypothesis of appointment of a toddler is […]
Read more "Referred to Larger Bench XXIII: Consequential Benefits of Gopal Prasad"“Paragraph 19 of Ssangyong Engineering, (2019) 15 SCC 131 noted that, the expansive interpretation given to “public policy of India” in Saw Pipes, (2003) 5 SCC 705 and Western Geco International Limited, (2014) 9 SCC 263 had been done away with and a new ground of ‘patent illegality’ was introduced which would apply to applications […]
Read more "Section 34(2A) of The Arbitration Act I"A circumstance is ‘suspicious’ when it is not normal. The suspicious features must be ‘real, germane and valid’ and not merely a ‘fantasy of doubting mind’ [Shivakumar, Civil Appeal No. 6076 of 2009]. An individual factor may not be decisive. If after taking all factors together, conscience of Court is not satisfied, Will in question […]
Read more "The Proof of Valid Wills II"Broadcasts on Republic TV on 16.04.2020 and R Bharat on 21.04.2020, in relation to an incident at Gadchinchle [Palgarh, Maharashtra], led to lodging of multiple First Information Reports against Arnab Ranjan Goswami. The broadcast is the foundation of the allegation, offences have been committed. To allow a journalist to be subjected to pursuit of remedies […]
Read more "First Information Report II"‘Sisodia Rani Ka Bagh’ situated at Jhalana, Jaipur was built in 1728 by Maharaja Sawai Jai Singh. The queen was very adorable to the king and was gifted with this beautiful garden. The garden stands as a symbol of love and is mostly famous for its architectural heritage and its intricate paintings depicting the life […]
Read more "Sisodia Rani Ka Bagh"“In Chandler v. Webster, [1904] 1 KB 493 Mr. Chandler rented space from Mr. Webster for viewing the coronation procession of King Edward VII to be held on 26th June, 1902. Mr. Chandler had paid part consideration for the same. However, due to the King falling ill, the coronation was postponed. As Mr. Webster insisted […]
Read more "The Doctrine of Frustration of Contract II"In State of Gujarat v. Shri Ambica Mills Ltd., (1974) 4 SCC 656 it was considered, when a definition clause in a provision is under-inclusive and over-inclusive. Mr. Justice Holmes, in urging tolerance of under-inclusive classifications, stated, such legislation should not be disturbed by Court unless there is clearly no fair reason for the law […]
Read more "The Revival of Ray XLVI"“The expression ‘as far as possible’ was relied upon by this Court in Paragraph 34 of its decision in High Court of Judicature for Rajasthan v. Veena Verma, (2009) 14 SCC 734. It would also be instructive to refer to a decision of this Court in State of M.P. v. Narmada Bachao Andolan, (2011) 7 […]
Read more "As Far As Possible"“The expression ‘shall not be necessary’ is used in various statutes and even in the Constitution. This expression is used in the first proviso to Article 311(2) and in proviso to Article 320(3). Some of the cases in which similar expression occurring in statutes was taken into account and effect was given to its plain […]
Read more "Shall Not Be Necessary / The Revival of Ray XLV"“While dealing with a case where instead of an odd number of Arbitrators, as is contemplated under Section 10, the parties had agreed to Arbitration of 2 Arbitrators and where objection in that behalf was not taken before the Arbitrators, a 3 Judge Bench of this Court in Narayan Prasad Lohia v. Nikunj Kumar Lohia, […]
Read more "Section 4 of The Arbitration Act I"CJI Ray was years away from retirement when declaring Ahmedabad St. Xavier’s College Society, (1974) 1 SCC 717. Recently, Hon’ble Justice Arun Mishra in Christian Medical College Vellore Association v. Union of India, [Transferred Case (Civil) No. 98 of 2012] quoted CJI Ray’s Judgment. “The entire controversy centers round the extent of the right of the […]
Read more "The Revival of Ray XLIV"“We fail to understand how Vijay Kurle can urge that the source of information should be disclosed. His complaint is addressed amongst all others to Judges of this Court which obviously includes the Two Judges who are Members of the Bench. There can be no manner of doubt that every citizen is entitled to criticize […]
Read more "Contempt Jurisdiction IV"“Ravishankar v. State of Madhya Pradesh, (2019) 9 SCC 689 held that, “This Court has increasingly become cognizant of ‘residual doubt’ in many recent cases which effectively create a higher standard of proof over and above the ‘beyond reasonable doubt’ standard used at the stage of conviction, as a safeguard against routine Capital Sentencing, keeping […]
Read more "Review of Death Penalty XIX"“The Doctrine of Mutuality traces its origin from the basic principle that a man cannot engage into a business with himself. “When a number of individuals agree to contribute funds for a common purpose and stipulate that their contributions so far as not required for that purpose shall be repaid to them, I cannot conceive […]
Read more "The Doctrine of Mutuality II"“State of U.P. v. Sri Shyam Lal Sharma, (1971) 2 SCC 514 laid down various propositions regarding implication and effect of orders of compulsory retirement. “First, in ascertaining whether the order of compulsory retirement is one of punishment it has to be ascertained whether in the order of compulsory retirement there was any element of […]
Read more "Compulsory Retirement I / The Revival of Ray XLIII"“The problem of drug addicts is international and the mafia is working throughout the world. It is a crime against society and it has to be dealt with iron hands. Use of drugs by young people in India has increased. The drugs are being used for weakening of the nation. The view, in the mixture […]
Read more "The Problem of Drug Addicts"“This Court in Satyabrata Ghose v. Mugneeram Bangur & Co., AIR 1954 SC 44 considered the applicability of Sections 32 and 56 while considering the Doctrine of Frustration of Contract. Naihati Jute Mills Ltd. v. Khyaliram Jagannath, AIR 1968 SC 522 held, if the contract contains implied or expressly a term according to which it […]
Read more "The Doctrine of Frustration of Contract I / Section 56 of The Indian Contract Act, 1872 III"Kasinka Trading v. Union of India, (1995) 1 SCC 274. Shrijee Sales Corporation v. Union of India, (1997) 3 SCC 398. STO v. Shree Durga Oil Mills, (1998) 1 SCC 572. State of Rajasthan v. Mahaveer Oil Industries, (1999) 4 SCC 357. Shree Sidhbali Steels Ltd. v. State of U.P., (2011) 3 SCC 193. “This […]
Read more "Promissory Estoppel V"
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