ITAT Delhi: Income Tax Act Does Not Prohibit HRA Exemption On Rent Paid To Wife

The Delhi Bench of ITAT, consisting of members A. D. Jain (Vice President) and Dr. B. R. R. Kumar (Accountant Member), has ruled that HRA exemption under Income Tax Act, 1961 cannot be denied on the ground that the Assessee pays rent to its spouse. The Assessing Officer (AO), while making assessment, clubbed the rental income earned by Assessee's wife in the hands of the Assessee on...

Aman Lekhi Resigns As Additional Solicitor General Of India

Senior Advocate Aman Lekhi has resigned from the post of Additional Solicitor General of India with immediate effect."I am tendering my resignation from the post of Additional Solicitor General of India at the Hon'ble Supreme Court with immediate effect", said Mr.Lekhi in a letter addressed to Union Minister for Law & Justice Mr.Kiren Rijiju on March 4(today).He was appointed as the ASG...

Children Can't Seek Claim In Property Not Inherited By Deceased Father During His Lifetime: Gauhati High Court

The Gauhati High Court has held that there is no claim on property of a deceased person by his children if the said property was not inherited by the deceased person during his lifetime. Mere living in the property does not imply that the property stood transferred to those who were the occupant of the said property.Justice Nelson Sailo observed,"Shri. K. Vanlalmalsawma during his lifetime...

UP Govt Opposes UAPA Accused Atiq-Ur-Rehman's Habeas Corpus Plea In Allahabad High Court

The Uttar Pradesh Government has opposed the Habeas Corpus plea moved by UAPA Accused Atiq-Ur-Rehman before the Allahabad High Court. Atiq was held by UP Police in 2020 while he was on his way to Hathras to meet the family members of gang rape and murder victim.The Bench of Justice Ashwani Kumar Mishra and Justice Rajnish Kumar recorded the objections raised by the Counsel for the Uttar...

Bombay High Court Monthly Digest: February 2022 [Citations: 28-55]

Nominal Index Reliance General Insurance Co Ltd v Keshar Gopal Singh Thakur UCC Infrastructure Pvt. Ltd. v. Union of India Ms Moonline Express Cargo Pvt Ltd vs UoI through Divisional Railway Manager Mahadev Sadhu Ingale vs The State Of Maharashtra & othrs Dr. Surendra Manjrekar vs State of Maharashtra The State of Maharashtra vs Mohammad Aabed...

President Appoints Justice Manindra Mohan Shrivastava As Acting Chief Justice Of Rajasthan High Court

The Central Government has notified the appointment of Justice Manindra Mohan Shrivastava as the Acting Chief Justice of the Rajasthan High Court (as per Article 223 of the Constitution of India) with effect from March 7.Justice MM Shrivastava, the senior-most Judge of the Uttarakhand Pradesh High Court, will be performing the duties of the office of the Chief Justice of the High Court...

No Coercive Action Against IPS Officer Rashmi Shukla Till March 25 In Phone Tapping Case: Bombay High Court

The Bombay High Court on Friday granted interim relief to Senior IPS officer Rashmi Shukla and directed the Pune Police not to take coercive action against her till further orders in an FIR for allegedly tapping politicians' phones between 2015- 2019 when the BJP led alliance was in power in the state. A division bench of Justices SS Shinde and NR Borkar granted Shukla relief in...

Agreement Of Sale Alters Landlord-Tenant Relationship, Parties Cannot Go Back & Seek Relief In Terms Of Such Old Relationship: Calcutta High Court

The Calcutta High Court on Wednesday observed that when an agreement of sale is entered into by a landlord and a tenant, the nature of the existing relationship changes and thus parties cannot go back to their old relationship and seek relief in terms of such relationship. Opining that the appellant had consciously surrendered her right as a tenant, a Bench comprising Justice Soumen Sen...

'Delhi Has Become Liquor Capital Of India': Plea In High Court To Regulate Production & Consumption Of Intoxicating Drinks

BJP leader and Advocate Ashwini Kumar Upadhyay has moved the Delhi High Court seeking to prohibit or regulate the production, distribution and consumption of intoxicating drinks and drugs in the national capital.Stating that alcohol is hazardous to health and affects the Right to live in a clean, hygienic and safe environment protected under Article 21 of the Constitution, the plea seeks...

Hindu Succession Act | Daughters Entitled To An Equal Share In Property Inherited By Their Parents: Chhattisgarh High Court Reiterates

The Chhattisgarh High Court has recently held that as per Hindu Succession Act as amended in 2005, the daughters are also entitled to get an equal share in the property inherited by their parents. Justice Narendra Kumar Vyas referred to the case of Vinita Sharma v. Rakesh Sharma & Ors., where it was held that,"It is by birth that interest in the property is acquired. Devolution on the...

Sony Music Files Copyright Infringement Suit In Bombay High Court Against Ilaiyaraja's Music Company

Sony Music Entertainment India Pvt Ltd has locked horns with music maestro Ilaiyaraaja's 'Ilaiyaraaja Music N Management Pvt Ltd' (IMM) in a copyright infringement Suit filed before the Bombay High Court seeking an injunction and permanent damages of Rs 1.5 crore from IMM. Sriram Bhakrisaran and Ilaiyaraaja are directors of IMM, however, the latter is not a party to Sony's suit....

Special Leave To Appeal U/S 378 (4) CrPC Can Be Granted Only When View Of Acquitting Judge Is Unreasonable: Allahabad HC

The Allahabad High Court on Wednesday observed that special leave to appeal as envisaged under Section 378(4) of the Code Of Criminal Procedure (CrPC) could be granted by the High Court only where the view taken by acquitting judge is clearly unreasonable.The Bench of Justice Mohd. Aslam further added that it is the duty of the court to punish the guilty person when the guilt is...