THE PR. COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION versus SAMSUNG ELECTRONICS CO. LTD (Delhi High Court)

Although information was exchanged and plans and strategies for the Indian market were also discussed, none of the activities undertaken by those seconded employees could be said or construed to be the carrying on or the conduct of business of Samsung Korea from the premises of SIEL. There is no evidence of any activity of the global business of Samsung Korea being conducted in India. The seconded employees were engaged in assisting SIEL in its business in India. The mere fact that marketing strategies and future plans pertaining to the business of the Indian subsidiary were also discussed and deliberated upon by Samsung Korea, would not lead to a PE coming into existence

URMILA DIXIT Versus SUNIL SHARAN DIXIT (Supreme Court)

Gift deeds signed by parents could be quashed under Maintenance and Welfare of the Parents and Senior Citizens Act if the children fail to take care of them

SUGIRTHA VERSUS GOWTHAM (Supreme Court)

Hindu Marriage Act, 1955: The father being the natural guardian cannot be denied of the care and custody of the child and his agony of missing his child’s childhood cannot be prolonged. However, the same cannot override the interest of the child. The interest of the minor child is paramount.

DWARIKA PRASAD (D) THR. LRs. VERSUS PRITHVI RAJ SINGH (Supreme Court)

Courts should not take a hyper technical view that there was violation of mandatory provision of law. Endorsing such a view would effectively mean ignoring the purpose of judicial procedure. The procedure cannot stand in the way of achieving just and fair outcome. Courts should not shut out cases on mere technicalities but rather afford opportunity to both sides and thrash out the matter on merits. The party cannot be made to suffer due to negligent or fault committed by their counsel.

Infantry Security and Facilities vs The Income Tax Officer (Bombay High Court)

Even the change in law or subsequent decision/judgment of coordinate Bench or larger Bench by itself cannot be regard as a ground for review or rectification. There is no mistake apparent from the record. The Tribunal has no power to condone delay if the Miscellaneous Application was to be filed beyond a period of six months.

Gofelal Banjare v. Bhagelal Banjare (Dead) AIR 2024 Chhattisgarh 185 (HC)

Code of Civil Procedure: Can a litigant be penalised for fault of his advocate or counsel? Every lawyer is expected to keep in mind that he is also an officer of the Court and judicial system is based upon co-operation of the lawyers. It is also expected from the concerned lawyers of parties to positively remain present before Court on the date given by the trail court. However , if the lawyer is not in a position to remain present , he shall make alternative arrangement for proceedings of the case in order to avoid inordinate delay.

BIJOY KUMAR MONI VERSUS PARESH MANNA (Supreme Court)

Section 138 of the Negotiable Instruments Act, 1881: A company’s authorized signatory cannot be held responsible for a bounced cheque unless the company itself is named as the main accused

TEJ BHAN (D) THROUGH LR. & ORS. VERSUS RAM KISHAN (D) THROUGH LRS. & ORS. CIVIL APPEAL NO. 6557 OF 2022

Hindu Succession Act, 1956: Law on property rights of Hindu women as per sections 14(1) and 14(2) of the Hindu Succession Act, 1956, referred to Full Bench by Supreme Court

DARA LAKSHMI NARAYANA vs STATE OF TELANGANA (Supreme Court)

S.498A IPC Is Misused Often Used Against Husband & His Family To Meet Wife's Unreasonable Demands: Supreme Court

AMUTHA VERSUS A.R. SUBRAMANIAN (Supreme Court)

Section 13(1)(ia) of the Hindu Marriage Act: Forcing a couple to remain in a marriage that brings them unhappiness and conflict goes against what marriage is meant to be. Irretrievable breakdown of marriage can be legal basis for divorce: Supreme Court