All High Courts
Collector's Reference Made After Delay Of Over 3 Years Invalid In Law: Rajasthan HC Quashes Order Mutating Land Entries In Deity's Favour
The Jodhpur bench of the Rajasthan High Court quashed a Collector's 20-year-old reference order pertaining to a land parcel which said that as the land belonged to a deity–Doli Mandit Shri Thakur Ji Purohita, it could not have been recorded in the name of the original owner, from whom the petitioners had subsequently purchased the land. It also set aside the Board of Revenue's order which...
Rajasthan HC Orders Compensation For Death Of Borrower Of Vehicle In Accident, Says He Stepped Into Owner's Shoes & Was Covered By Insurance
Faced with conflicting Supreme Court decisions, Rajasthan High Court granted compensation to the claimants of a deceased affirming that in cases where the deceased was driving/ riding a borrowed vehicle, he/she steps into the shoes of the owner and thus shall be entitled for compensation towards personal accident cover as per contract of insurance in case premium was charged from the owner...
[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC
The Telangana High Court has held that for purposes of taxation, “accumulated profits” of a company are to be calculated after adjusting depreciation as per the Income Tax Act, 1961. In ruling so, a division bench of Chief Justice Alok Aradhe and Justice J. Sreenivas Rao cited two rulings of the Bombay High Court which held that “depreciation as granted in accordance with...
Madhya Pradesh High Court Asks State To Not Impose New Conditions For Recognizing Nursing Colleges For 2024-25 Session
The Jabalpur bench of the Madhya Pradesh MP High Court has directed the State authorities to grant recognition to Nursing Colleges on the basis of existing requirements under the Madhya Pradesh Nursing Institutions Recognition Rules, 2018 and not to alter or impose any new condition with any additional requirement for Session 2024-25.The division bench of Justice Sanjay Dwivedi and Justice...
'Unreasonable' To Grant Benefit Of 'Probation Of Offenders Act' To One Accused & Deny It To Another For Same Offence: Allahabad HC
The Allahabad High Court has observed that when all the accused persons have been found guilty of committing the same offences, granting benefit of Section 4(1) of the Probation of Offenders Act, 1958 to one and denying the same benefit to other “keeping in view the nature of the offence” is unreasonable. A bench of Justice Subhash Vidyarthi made this observation while dealing with...
No Error In Rejecting Application For Suit Dismissal Filed On Grounds Of Undervaluation Of Suit Or Insufficient Court Fee: Rajasthan HC
Rajasthan High Court rejected a petitioner' challenge to Civil Judge's order of rejecting his application for dismissal of suit, under Order 7, Rule 11, CPC, filed on the ground that the suit was undervalued and filed after paying insufficient court fees.The bench of Justice Manoj Kumar Garg ruled that even if there was undervaluation or payment of insufficient court fee, the trial court...
Petition U/S 11 Of Arbitration Act Is Maintainable If Statutory Remedy Before Invoking Arbitration Clause Is Exhausted: J&K And Ladakh HC
The Jammu & Kashmir and Ladakh High Court bench of Chief Justice Tashi Rabstan has held that once the statutory remedy under contract is exhausted, arbitration clause can be invoked and appointment of the arbitrator can be sought under section 11 of the Arbitration Act.In this case, the respondent had to constitute Dispute resolution Board (DRB) within 30 days after execution...
Jharkhand High Court Awards Compensation Under 'Future Prospects' Head For Death Of 33-Year-Old Homemaker In Motor Accident
While enhancing the compensation awarded to the family of a 33-year-old woman who died on the spot in a road accident, the Jharkhand High Court observed that future prospects must be factored into the assessment of her contribution to the household.Modifying the compensation awarded by the Motor Vehicles Accident Claims Tribunal from Rs. 3,84,000 to Rs. 5,69,600, the court observed that it...
Identification Of Accused By Eye-Witness Not Known To Him In Court Without Test Identification Parade Not Credible: Punjab & Haryana HC
The Punjab and Haryana High Court has acquitted a murder case convict after finding that the prosecution case was not reliable and the testimony of eye-witness was not credible.Justice Sureshwar Thakur and Justice Sudeepti Sharma said the the eyewitness account who is unknown to the accused is not credible if he directly identified him in the Court, without prior test identification...
Income Tax Return Is Different From Average Annual Financial Turnover Document: Gauhati High Court Explains
The Gauhati High Court has held that the words “Turnover” and “Income Tax Return” are different and exemption to a bidder from submitting the former in a tender process would not exempt it from furnishing the ITR, for the prescribed years. “The primary purpose of reporting Annual Turnover is to provide a clear picture of a company's revenue-generating capacity. It is...
S. 14 SARFAESI Act | DM/CJM Obligated To Take Possession Of Secured Asset, Forward It To Secured Creditor: Allahabad HC
The Allahabad High Court has observed that as per the mandate of Section 14 of the SARFAESI Act, 2002, it is the statutory obligation of the District Magistrate or the Chief Judicial Magistrate concerned to take possession of secured assets and documents and to forward such assets & documents to the secured creditor.A bench of Justice Rajan Roy and Justice Brij Raj Singh clarified that...
Mandarmani Hoteliers Move Calcutta HC Challenging DM's Order For Demolition Of 'Illegal Constructions' Which Violated Coastal Guidelines
Hoteliers from West Bengal's popular resort town Mandarmani, have approached the Calcutta High Court seeking to challenge an order by the chairperson of the district-level committee for the West Bengal Coastal Regulation Zone Authority (WBCZMA), citing a 2022 NGT order, directing the demolition of 'illegal constructions' on the beach, which allegedly violated coastal guidelines.According...



![[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC [Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC](https://www.livelaw.in/h-upload/2024/08/05/500x300_553674-chief-justice-alok-aradhe-justice-j-sreenivas-rao-telangana-hc.webp)








