An Advocate cannot be subjected to harassment by a search and seizure conducted at his office unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie material would have to be shown by the GST Department.
Sale proceeds of one residential house, used for purchase of multiple residential houses qualifies for exemption under Section 54(1) of the Income-tax Act prior to its amendment by Finance (No. 2) Act, 2014
Notices under Section 35 of BNSS, 2023 must be served as per the prescribed physical modes and cannot be served via WhatsApp or similar electronic means
Though the wife is highly qualified and has excellence skills in HR and may with an effort be able to get a job, till such time she is able to get gainful employment or develop the source of income, she has a right of being supported and managed by her husband
In the absence of a legal partition of the joint and unpartitioned property, the transferors of the sale deeds cannot transfer any defined portion of joint property nor can the purchaser take possession of such specific land. At best, the purchaser steps into the shoes of the transferor and may seek partition, but cannot claim possession simpliciter. The law is equally clear that no one can transfer a better title than they possess. Therefore, any sale deed purporting to convey specific demarcated land from within unpartitioned coparcenary property is legally void to the extent it exceeds the seller’s undivided share, and is not merely voidable.
Section 482 Cr.P.C: There is no blanket rule that a second petition under Section 482 Cr.P.C. would not lie. It depends upon the facts and circumstances. However, it is not open to a person aggrieved to raise one plea after the other, by invoking the jurisdiction of the High Court under Section 482 Cr.P.C., though all such pleas were very much available even at the first instance. Permitting the filing of successive petitions under Section 482 Cr.P.C. ignoring this principle would enable an ingenious accused to effectively stall the proceedings against him to suit his own interest and convenience, by filing one petition after another under Section 482 Cr.P.C., irrespective of when the cause therefor arose. Such abuse of process cannot be permitted
Permanent Establishment: One of the sine qua non for a fixed place PE is that the place through which the business is carried on must be ‘at the disposal’ of the enterprise. The degree of control and supervision exercised, and the presence of ownership, management, or operational authority have to be seen. On facts, the assessee exercised pervasive and enforceable control over the hotel’s strategic, operational, and financial dimensions. It had powers which went well beyond mere consultancy and indicated that the assessee was an active participant in the core operational activities of the hotel.
S. 498A IPC: Guidelines framed by the High Court of Allahabad to prevent fake dowry harassment cases shall remain in effect and be implemented by the appropriate authorities. No arrest or police action to nab the named accused persons shall be made after lodging of the FIR or complaints without concluding the “Cooling-Period” which is two months from the lodging of the FIR or the complaint.
Irretrievable breakdown of marriage: The continuance of marriage shall only fuel animosity and litigation between the parties, which runs contrary to the ethos of matrimonial harmony envisioned by the law. It cannot be expected by the husband to now continue in a marital bond with the wife, a partner who had filed and fought a false case against her husband and in-laws