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“Mere entries in income tax returns or Form 26AS cannot, by themselves, establish liability under the Finance Act, 1994, unless corroborated by evidence demonstrating rendition of taxable service.”
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“The Court explained that mere general allegations of harassment and cruelty without pointing out the specific details would not be sufficient to continue criminal proceedings against any person”.
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“Multiple fora, including the Delhi Police, Gurugram Police, and the Delhi High Court, have found him lacking locus and credibility. His petitions have been dismissed with costs, and the Bar Council of India has directed removal of his name from the Roll of Advocates.”
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“The prima facie conclusion that the accused had not committed any offence under Sections 376(2)(n) and 506 IPC, automatically lead to a conclusion that they had not committed an offence under Section 3(2)(v) of the SC/ST Act.”
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In the present case, there was no variation in the petitioner’s income by the order of the Transfer Pricing Officer. The petitioner contended that since no income variation was made, there was no occasion for assessing officer to pass any draft assessment order and serve it to petitioner.
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Rejecting the plea for leniency, the Court dismissed the appeal with exemplary costs of ₹1 lakh. Significantly, it directed the Collector, Agra, to attach the Advocate’s properties for recovery of the cost amount, which was ordered to be paid to the respondent.
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The petitioner had contended that there was discrepancy in the page numbering of the case diary in which statements under Section 161 of the CrPC had been recorded thereby raising the doubt of ante-dating of the statements.
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Though her status as an Advocate was not disputed, the Court held that the wife and children were required to be maintained in law, commensurate to the standard of living of the husband/father.
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“To grant relief in case of this nature after the guilt has been proved and affirmed, would not merely undermine the majesty of the law, it would amount to betrayal of the constitutional promise made to every child in this country.”
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“If the accused’s plea was accepted, it would amount to usurping the jurisdiction and power vested in the Designated Authority, who had all the powers of a Civil Court under Section 31 of the UAPA for making full and fair enquiry into the matter before it.”
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More than 170 petitions were filed by over 1200 homebuyers/borrowers, raising issues of circumvention of regulatory framework by Banks and Housing Financial Corporations, and the resultant illicit benefits said to have been drawn by builders/developers at the cost of the homebuyers.
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Dismissal of the divorce petition by the Family Court on the grounds that the wife did not become violent and cerebral palsy only restricted body movements and was not a mental disorder, was acutely incorrect.
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“The FIR in question was registered in 2007, but the cancellation report was prepared in 2007/2009 but the same has not been presented till the intervention of this Court.”
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Registration under Section 22 of the CGST Act is linked to the place from where taxable supplies originate and not the mere existence of a warehousing unit in another State. The AAR clarified that storage in an FTWZ does not create an additional liability to register.
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“The interpretative deadlock between the provision and the rules has single handedly resulted in a huge mess insofar as enforcement of security interest is concerned., giving birth to an endless pipeline of litigation clogging the specialized forums of the DRT and DRAT, that are expected to expeditiously decide matters of recovery of debt”.
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‘The biological father failed to come forward to extend justifiable reasons to deny the benefit of adoption not just to the petitioner but also to the minor whose interest must be paramount.’
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Non-renewal of the Informant’s license for space on the airside of Rajiv Gandhi International Airport does not have the potential to limit and restrict the provision of Line Maintenance Services, so as to cause prejudice to the consumers and hence, is not in contravention of Section 4(2)(b) of the Competition Act, 2002.
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“At the most, the accused committed a technical violation of the Arms Act, 1959, by remaining asleep on the bus while carrying a weapon with him, because it travelled beyond the territorial limits of Punjab of which he had valid license.”
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“He cannot turn his Khaki to the level of such arrogance that not only he misbehaved with the officers of this Court who are doing the honourable duty of assisting the Court in discharge of justice, but also threatened them with dire consequences merely because he thinks he is above law.”
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“The menace of dummy schools is a blight on India’s education system, undermining the principles of holistic learning and academic integrity.”
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