Putting Together Structure Of Plywood Sheets Can't Be Construed As Constructing 'Residential House' For Claiming Capital Gain Exemption: Delhi HC

“Putting together a structure of plywood sheets cannot be construed as constructing a residential house,” the Delhi High Court has held. It thus upheld an ITAT order which disallowed capital gains exemption to the appellant-assessee under Section 54 of the Income Tax Act, 1961 on the ground that a mere 'makeshift' structure was raised in the name of residential house. Section...

Kerala HC Quashes Case Against Goa Governor Sreedharan Pillai Over Remarks On Women's Entry At Sabarimala, Says Speech Wasn't Made In Public

The Kerala High Court quashed a case registered under Section 505 (1)(b) (statements conducing to public mischief) of the IPC against former State BJP President and present Goa Governor P.S. Sreedharan Pillai for allegedly making statements supporting the Thantri's decision to deny entry of women at Sabarimala Temple, against the Apex Court decision in Young Indian Lawyers...

High Time That Irretrievable Breakdown Of Marriage Is Recognized As Grounds For Divorce Under Indian Law: Calcutta High Court

The Calcutta High Court has observed that it is high time that irretrievable breakdown of marriage is recognised as a ground for divorce under Indian law, by reading it into the grounds of cruelty or desertion, like it is in the UK.A division bench of Justices Sabyasachi Bhattacharya and Uday Kumar held:It transpires from the consistent conduct and lack of interest of the wife that the...

There Is A 'Built-In' Assurance In Rape Cases That Charge Levelled Is Genuine & Not Fabricated: Bombay High Court

The Nagpur bench of the Bombay High Court recently while upholding the conviction of a man for committing rape on a minor girl, said usually neither the girl nor her family would indulge their daughter's name even for settling scores and that in such cases, there is a 'built-in' assurance that the victim is levelling 'genuine' charges.Single-judge Justice Govind Sanap upheld the conviction of...

Bhagavad Gita's Teachings Fundamentally Moral, Not Religious: Gujarat HC Remarks Orally In PIL Against Inclusion Of Teachings In Schools

While hearing a plea challenging the state government's resolution to include the teachings from Bhagavad Gita to be taught in schools, the Gujarat High Court on Thursday (November 21) orally said that the teachings from Bhagavad Gita are fundamentally moral and cultural and not religious. As the counsel for the petitioners' contended that the National Education Policy says that principles of...

Allahabad HC Grants Interim Bail To Rape Accused To Marry 'Victim' From Different Religion Under Special Marriage Act

The Allahabad High Court last week granted a 4-month interim bail to a Hindu man booked under the POCSO Act to marry a Muslim girl (alleged victim) and get the same registered after getting her custody. The Court passed this order after considering the prosecutrix's statement, in which she asserted that she is an adult, has married the accused in a temple, and is willing to live...

Amount Received By Assessee Under Agreement To Not Carry On Competitive Business Is In Nature Of 'Capital Receipt', Not Exigible To Tax: Telangana HC

The Telangana High Court has held that the amount received by the developer of Hepatitis-B vaccine, under a co-marketing agreement with PFIZER Company, is a capital receipt not liable to tax. A division bench of Chief Justice Alok Aradhe and Justice J. Sreenivas Rao reasoned that the developer-assessee's right to promote, market, distribute or sell the vaccine or a new competitive...

Can't Fault AO's Estimation Of Undisclosed Deposits In Foreign Bank When Assessee Fails To Produce Account Statement: Delhi HC

The Delhi High Court has made it clear that it cannot fault the estimation of an Assessing Officer regarding the quantum of deposits made by an assessee in an undisclosed foreign bank, when the latter himself fails to produce the account statement. “Counsel for the Assessee also concedes that in the absence of the Assessee producing the relevant material, the AO was well...

Arbitration Clause From Another Contract Can Be Incorporated Into Contract Only By Specific Reference: Delhi High Court

The Delhi High Court bench of Justice Subramonium Prasad affirmed that the arbitration clause from another contract can be incorporated into the contract when there is a clear intention that arbitration clause contained in another contract would also be incorporated in the contract by which the disputes would be resolved. Brief Facts The present petition has been filed under...

Court's Supervisory Role Over Arbitral Proceedings Would Be Determined As Per CPC If No Neutral Location Is Specified: Delhi High Court

The Delhi High Court bench of Justice Jasmeet Singh affirmed that if there is a neutral location specified in the contract data, that location would be the place of arbitration and the court having supervisory jurisdiction over the place would have jurisdiction. If no such location is specified, the provisions of the CPC from sections 16 to 20 would be attracted for determining the...

No Public Interest In Keeping Information Alive On Internet After Quashing Of FIR: Delhi High Court On Right To Be Forgotten

Observing that it is important to balance the right to information of public with an individual's right to privacy, the Delhi High Court has said that no public interest can be served by keeping the information alive on the internet after quashing of criminal proceedings.“There is no reason why an individual who has been duly cleared of any guilt by law should be allowed to be haunted by...

Victim Has Right To Participate In Trial But Can't Override Public Prosecutor: Delhi High Court

The Delhi High Court has recently observed that a victim has a right to participate in the criminal proceedings but cannot override the Public Prosecutor who acts as an independent Officer of the Court. Justice Subramonium Prasad said that the right of participation would always mean right to be heard but the victim's counsel cannot override an argument taken by the Public Prosecutor nor can...