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Free Issue Material and Valuation under Tax: A Never Ending Dispute
by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21
by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21
“The law of limitation in India identifies the need for limiting litigation by striking a balance between the interests of the state and the litigant. So, when the beneficiaries, for a cause of action, are minors, it cannot be said that they are sleeping over their rights.”
“Since miscarriage itself has not been proved beyond doubt, the other ingredients that Appellant 1 did that act with such intention and the miscarriage caused the death of woman and without the consent of woman are absolutely missing.”
“It is vividly clear that when there are conflicting judgments of the Supreme Court of benches of equal strength, it is the earlier one which is to be followed by this Court.”
“Any allegation made orally or in writing to a Magistrate that some person, has committed an offence, will fall within the meaning of ‘complaint’. Pertinently, the definition specifically excludes a police report.”
“The petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.”
“Entire society of the human race needs to change the dialogue at home, which may not promote the fairness preference of skin.”
“For the wrong decision taken by a man of weak or frail mentality, another person cannot be blamed as having abetted his committing suicide.”
“Murder was committed by him by 3 gunshot injuries to each of them, hence no doubt, such heinous crime should be deprecated and no amount of criticism can be given to such gruesome act, that too, of his own father and mother.”
“It is revealed during the investigation by Enforcement Directorate that the applicant is the brother and a close associate of the mastermind behind the present illegal coal levy scam and, is having strong links with politicians and businessmen in Chhattisgarh.”
“It cannot be stated that the allegations attributed to the husband were completely wrong, but the facts would reveal that the allegations were made on account of the abnormal unexplained behaviour of the husband.”
“It is well settled that in the matrimonial house, the wife should not be treated as hired chattel or a bonded labour to stay under the conditions imposed by the husband.”
“If there was any unlawful activity performed by the petitioner to recover the loan amount, either the deceased or her husband could have taken shelter of any competent Court of law or made a complaint before the police authorities, which is missing in this case.”
“The Family Court has committed an error of law in allowing the application under Section 311 of Criminal Procedure Code, 1973 along with the certificate issued under Section 65 of the Indian Evidence Act, 1872.”
“The pleading made by respondent-plaintiff through the power of attorney holder in the plaint is to be examined as against the statement made by the power of the attorney holder as a witness.”
Justice Prashant Kumar Mishra started his legal career from the District Courts and High Courts of Madhya Pradesh and Chhattisgarh and was later appointed as the Chief Justice of Andhra Pradesh High Court.
“The concept of maintenance grant was to ensure that the wife and the children of the husband were not left in a state of destitution after the divorce .”
Supreme Court said that once there is no eyewitness of the incident, the prosecution will have to establish a motive for the commission of the crime because in a case of no direct evidence, motive has a major role.
Collegium in its Resolution dated 12-07-2023 recommended names of 15 Judges who are to appointed Permanent Judges in their respective High Courts. 3 out of the 15 recommended names are women Judges.
Justice Prashant Kumar Mishra, started his legal career from the District Courts and High Courts of Madhya Pradesh and Chhattisgarh and was later appointed as the Chief Justice of Andhra Pradesh High Court.