The object of Explanation 1 to Article 25 of Schedule I of the Bombay Stamp Act is clear that if an agreement is entered into and that agreement itself contemplates the delivery of possession of the property within the stipulated time, then, such an agreement should be deemed to be a conveyance for the purpose of duty leviable under the Bombay Stamp Act
If the accused is not informed of the grounds for his arrest, there is violation of the accused's right under Article 22(1) of the Constitution of India and the arrest is invalid. The fact that his relatives are informed is not sufficient complaince
Refund of Stamp Duty under the Maharashtra Stamp Act, 1958: Whether the amended six-month limitation, introduced by the 24.04.2015 amendment to Section 48(1) of the Act governs the Appellants’ claim for stamp duty refund, particularly when the Cancellation Deed was executed prior to the amendment but registered thereafter.
Section 17(3) of the SARFAESI Act, 2002: The Debt Recovery Tribunal (DRT) has no jurisdiction to hand over or restore possession of a secured asset to a person who is neither the borrower nor the possessor of the asset.
A mere breach of promise, agreement or contract does not,ipsofacto, constitute an offence of criminal breach of trust without there being a clear case of entrustment - Clearly, the allegation / charge under Section 406 of the IPC has no basis. Once it is established that there is no cheating involved under the IPC then there is no proceeds of crime involved under Section 2(1)(u) of PMLA and therefore there is no Money Laundering involved under Section 3 of PMLA
The High Court acquires jurisdiction to deal with the second appeal on merits only when it frames a substantial question of law as required to be framed under Section 100 CPC; and it cannot grant an interim order, without framing substantial question of law
The Court should take an overall view of the case and if a right of self-defence is made out from the evidence on record, thatright should not be construed narrowly because the right of self-defence is a very valuable right and it has a social purpose
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
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