Right to use software would amount to “deemed sale” under Art. 366(29-A). Law relating to transfer of “right to use” and deemed sales, summarized. The sum and substance of the ratio of the case of BSNL (supra) as discernible is that the contract cannot be vivisected or split into two. Once a lumpsum has been […]
Constitution of India — Art. 366(29-A)(d) — Leviability of Service Tax Read More »
Principles clarified relating to approach to be adopted for determination of normal price and determination of applicability of R. 6(b)(i) or (ii) of the 1975 Rules. Held, Having considered the records and the submissions of the parties, this Court is of the opinion that the impugned order cannot be faulted. This Court in its judgment
The heinous nature of crime like that of present one, in brutal rape and murder of a seven-year-old girl child, definitely discloses aggravating circumstances, particularly when the manner of its commission shows depravity and shocks the conscience. But at the same time, it is noticeable that the appellant has no criminal antecedents, comes from a
Penal Code, 1860 — Ss. 302, 376 & 201 — Brutal rape and murder of minor — Death sentence Read More »
Normal rule is that such subsequent sentence shall run consecutively. However, court has discretion under S. 427(1) to direct that subsequent sentence shall run concurrently. Held, Section 427 provides that when a person already undergoing a sentence of imprisonment is sentenced on a subsequent conviction to imprisonment or imprisonment for life, such imprisonment or imprisonment for
Criminal Procedure Code, 1973 — S. 427 — Consecutive or concurrent running of sentences Read More »
Principles summarized relating to parameters for summoning of additional accused under this section. The parameters on which additional accused could be summoned in an application filed under Section 319 CrPC are well settled in the case of Hardeep Singh and Ors.’s case (supra) which are as under: “105. Power u/s 319 CrPC is a discretionary
Criminal Procedure Code, 1973 — S. 319 — Summoning of additional accused Read More »
Conditions required to be satisfied, for entitlement to exemption vis-à-vis charitable purpose of advancement of any other object of general public utility (GPU), explained. Law clarified relating to when and extent to which trade, commerce, or business or any services in relation thereto is permissible by GPU. Application of Interpretation: At the cost of repetition,
The requirement to advertise a petition for winding up does not flow out of the statute but flows out of the Rules and since the requirement to advertise a petition for winding up is stipulated in Rr. 5 and 7 of the Companies (Winding up) Rules what is prescribed in R. 35 of the NCLT
Companies Act, 2013 — Ss. 271 and 468 — Advertisement of petition for winding up Read More »
The provisions re the exercise of rectificatory powers of a Board/Company Court under S. 38 of the Companies Act, 1913, then under S. 155 of the 1956 Act, followed by S. 111-A introduced by the 1996 Amendment to the 1956 Act, and finally, S. 59 of the 2013 Act, held, demonstrate that its essential ingredients
Although Hindu Adoptions and Maintenance Act entitles widow of a government servant to adopt a son/daughter, but rights and entitlements of such adopted son/daughter as available under Hindu Law against his/her adoptive family, would not be available as against deceased government servant, under the 1972 Rules. Held, The entitlement of such a posthumous child is
CCS (Pension) Rules, 1972 — R. 54(14)(b) — Family pension Read More »
Her claim of equal share with male coparceners in joint family property may be supportable in equity but cannot be sustained under S. 2(2) of the HSA, 1956 as it stands. Held, Before parting, we may observe that there may not be any justification to deny the right of survivorship so far as the
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