Tax Cases Weekly Round-Up: 27 November To 3 December 2022

Supreme Court Section 45(4) Of Income Tax Act Applicable To Cases Of Subsisting Partners Of A Partnership Transferring The Assets In Favour Of A Retiring Partner: Supreme Court CASE TITLE: The Commissioner of Income Tax v. M/s. Mansukh Dyeing and Printing Mills Citation : 2022 LiveLaw (SC) 991 A Supreme Court bench comprising Justices M.R. Shah and M.M. Sundresh held that...

Marksheet Not "Valuable Security" For Forgery Prosecution U/S 467 IPC: Madhya Pradesh High Court

The Madhya Pradesh High Court recently observed that a marksheet cannot be considered to be a "valuable security" for the purpose of Section 467 IPC. Placing reliance on the jurisprudence laid down in the subject matter concerned, Justice Sujoy Paul observed- The Division Bench in the case of Mahendra Kumar Shukla (supra) has followed the ratio decidendi laid down by the Apex Court...

Arbitration Cases Weekly Round-Up: 27 November To 3 December, 2022

Bombay High Court: Participation In Arbitral Proceedings, Does Not Disentitle Party To Challenge Award On Ground Of Unilateral Appointment Of Arbitrator: Bombay High Court Case Title: Naresh Kanayalal Rajwani & Ors. versus Kotak Mahindra Bank Limited & Anr. The Bombay High Court has ruled that merely because a party participated in the arbitration proceedings, it is...

Trademark Infringement: Delhi HC Holds Sadar Bazar Trader Guilty Of Contempt For Continuing To Sell Louis Vuitton Products

The Delhi High Court has held a Sadar Bazar trader guilty of contempt for violating its restraining order by continuing to sell the belts of famous French luxury brand Louis Vuitton. Justice C. Hari Shankar in the order dated December 2 said the counsel representing Ansari Belt House has acknowledged the fact that, despite the passing of the interim directions in the order dated September 23,...

Arbitration Barred In Respect Of Matters Within Exclusive Jurisdiction Of TDSAT Under TRAI Act: Kerala High Court

The Kerala High Court recently held that arbitration under the Arbitration and Conciliation Act, 1996 is barred in respect of matters which are within the exclusive jurisdiction of Telecom Disputes Settlement and Appellate Tribunal (TDSAT) under the Telecom Regulatory Authority of India Act, 1997 (TRAI Act).Justice N. Nagaresh observed that TRAI Act is a special law and would prevail over...

Karnataka High Court Weekly Round-Up: November 28 To December 4, 2022

Nominal Index: [Citations 482 - 495] UMA SHANKAR MOHAPATRA & ORS. v. STATE OF KARNATAKA. 2022 LiveLaw (Kar) 482 GAJANAN v. APPASAHEB SIDDAMALLAPPA KAVERI. 2022 LiveLaw (Kar) 483 K. SURESH VERSUS UNION OF INDIA. 2022 LiveLaw (Kar) 484 ANIL KUMAR & ANR v. THE STATE OF KARNATAKA. 2022 LiveLaw (Kar) 485 SURESH S/O VIRUPAKSHAPPA DAMBAL v. THE STATE. 2022...

[S.138 NI Act] Person In Charge Of Trust Can't Be Arraigned As Accused Without Impleading The Trust Itself: Orissa High Court

The Orissa High Court has held that a person in charge of a 'Trust' cannot be impleaded as an accused for dishonour of cheque, punishable under Section 138 of the Negotiable Instruments Act ('the Act'), if the 'Trust' itself is not arraigned as a party as per the mandate of Section 141 of the Act. Notably, Section 141 prescribes liabilities of companies for dishonour...

Successful Prosecution Is Based Upon Quality Of Police Investigation, Not Length Of Continuing Custody Of Accused: JKL High Court On Bail

The Jammu and Kashmir and Ladakh High Court recently reiterated that a successful prosecution of a criminal case in a court of law is not based on the length of continuing custody of a suspect or an accused during the course of investigation. A bench comprising Justice Rahul Bharti observed, "A successful prosecution of a criminal case in a court of law is based upon quality of...

Writ Jurisdiction Can Be Invoked For Commercial Transactions Between Private Person & Public Body Involving Element Of Public Law: Calcutta HC

The Calcutta High Court has held that writ jurisdiction of High Courts under Article 226 of the Constitution is invocable even for cases involving ordinary commercial transactions between private persons and public bodies as long as some element of public law is involved in the said commercial transactions. Deciding in favour of the petitioner on the maintainability of the writ...

JKL High Court Weekly Round-Up: November 28 To December 4, 2022

Nominal Index : Jagdish Giri Vs Talib Hussain 2022 LiveLaw (JKL) 226 Mst Mala Begum Vs State of J&K 2022 LiveLaw (JKL) 227 Kala Ram & Ors Vs State of J&K & Ors 2022 LiveLaw (JKL) 228 Ajay Pratap Vs UT of J&K and Ors 2022 LiveLaw (JKL) 229 M/s Shree Guru Kripa Alloys Pvt. Ltd. Vs State of J&K 2022 LiveLaw (JKL) 230 Abass Ali Vs State of...

Madras High Court Monthly Digest - November 2022 [Citations 448 to 487]

Citations: 2022 LiveLaw (Mad) 448 To 2022 LiveLaw (Mad) 487 NOMINAL INDEX Commissioner of Income Tax v. M/s MAC Public Charitable Trust (batch), 2022 LiveLaw (Mad) 448 S Mukanchand Bothra (Died) and another v. The Chief Secretary and others, 2022 LiveLaw (Mad) 449 Senthil Balaji v State, 2022 LiveLaw (Mad) 450 Prasanna Gunasundari v The Deputy Inspector General of Police...

'Rich & Poor Should Be Able To Afford Cancer Treatment Alike': Karnataka HC Upholds 30% Cap On Trade Margin Of 42 Anti-Cancer Drugs

The Karnataka High Court has upheld a 2019 order issued by the Ministry of Chemicals and Fertilisers imposing a cap of 30% on trade margin of 42 anti-Cancer Drugs. A single judge bench of Justice M Nagaprasanna dismissed the petition filed by Healthcare Global Enterprises Ltd. and said,"Cancer patients in India incur heavy expenditure and cancer drugs need to become somewhat affordable...