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Sangam Spinners Vs. Regional Provident Fund Commissioner-I
Anr. (1999 Lab.I.C. 2197): "There is no doubt that the vested rights or benefits under the legislation could be retrospectively taken away by legislation, but then the statute taking away such rights or benefits must expressly reflect its intention to that effect. The infancy period prior to the amended provision Secti...
1[ds]14. A Division Bench of Bombay High Court while considering the earlier amendment to Section 16(1)(d) curtailing the infancy period from 5 years to 3 years, held thus, in Magic Wash Industries (P) Ltd v. Assistant Provident Fund Commissioner, Panaji and Anr. (1999 Lab.I.C.is no doubt that the vested rights or bene...
1
2,749
1,213
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: Anr. (1999 Lab.I.C. 2197): "There is no doubt that the vested rights or benefits under the legislation coul...
World Wide Agencies Private Limited and Another Vs. Mrs. Margarat T. Desor and Others
member vests in the legal representatives on the death of the deceased and they should be permitted to act for the deceased member for the purposed of transfer of shares under S. 109 of the Act.In some situations and contingencies, the "member" may be different from a "holder". A "member" may be a "holder" of shares bu...
0[ds]28. A person becoming entitled to a share by reason of the death or insolvency of the holder shall be entitled to the same dividends or other advantages to which he would be entitled if he were the registered holder of the share, except that the shall not, before registered as a member in respect of the share, be ...
0
6,396
2,760
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: member vests in the legal representatives on the death of the deceased and they should be permitted to act for the deceased...
M/S BHARTI AIRTEL LTD Vs. ASSESSING AUTHORITY, ORISSA ENTRY TAX
opinion that the State has the following three alternatives to impose a levy or tax which would not be violative of Article 301 meaning thereby it will not be treated as a hindrance in trade, commerce and intercourse. They are:- (i) if the levy imposed is compensatory in nature and facially or patently indicates the qu...
1[ds]6. It is clear from the reading of the judgment that the Court had gone by the rate of Entry Tax which was imposed and the benefit of VAT which was given and the rate whereof was also identical.7. The Nine Judge Bench in Jindal Stainless Steel (supra) has dealt with the aforesaid issues as well. We may record that...
1
1,168
276
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: opinion that the State has the following three alternatives to impose a levy or tax which would not be violative of Article ...
Isibars Limited Vs. Commerz Bank and Chairperson Debt Recovery Tribunal
from the said order was dismissed by the High Court. It was, inter alia, urged before the Supreme Court that the fact as to paid up share capital of rupees one crore or more of a company is a jurisdictional fact and in absence of such fact, the trial court had no jurisdiction to proceed on the basis that Rent Act is no...
0[ds]6. There is no dispute about the fact that when respondent 1 filed the application, it had banking licence. While accepting the surrender of the banking licence, the Reserve Bank of India had allowed respondent 1 to open Special Rupee Account with a bank inter alia for crediting the recovered loan amounts. The aff...
0
2,224
712
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: from the said order was dismissed by the High Court. It was, inter alia, urged before the Supreme Court that the f...
PSEB and Ors Vs. Kulwant Singh
BANUMATHI, J.1. Leave granted.2. The respondent-Kulwant Singh was employed as a daily-wager helper from April 1997 to April 1998 in the construction work with the appellant-Punjab State Power Supply Corporation Limited. His services were terminated in the year 1998. In the industrial dispute raised by the respondent-wo...
1[ds]8. In the case in hand, of course all the three fora have held that the respondent would be held entitled to 40% of the back-wages, it is well settled that whenever there was any violation of Section 25-F of the Industrial Disputes Act, payment of back-wages is not automatic (See: Rajasthan Lalit Kala Academy v. R...
1
440
113
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: BANUMATHI, J.1. Leave granted.2. The respondent-Kulwant Singh was employed as a daily-wager helper from April 1997 to April ...
C. Beepathumma & Others Vs. V.S. Kadambolithaya & Others
he who accepts a benefit under a deed or will or other instrument must adopt the whole contents of that instrument, must conform to all its provisions and renounce all rights that are inconsistent with it:"(See Maitlands lectures on Equity Lecture18)The same principle is stated in White and Tudors Leading cases in Equi...
1[ds]To understand this contention, it is necessary to give a short history of the Law of Limitation between the years 1842 and 1902. In 1842 when Ex.was executed there was no law prescribing a period of limitation for the redemption of a usufructuary mortgage such limit came in 1859 for the first time and a period of ...
1
6,024
927
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: he who accepts a benefit under a deed or will or other instrument must adopt the whole contents of that in...
Delhi Cloth & General Mills Co.Ltd Vs. State Of Rajasthan
should be deemed to come within the amendment made thereby, provided, of course, that it was of a kind that could so come. Reliance was placed by Mr Sorabjee also upon Udai Ram Sharma v. Union of India. In the case of State of M.P. v. Vishnu Prasad Sharma this Court had held that once a declaration under Section 6 of t...
1[ds]18. It must be made clear that in the suit that the appellants have filed in the court of the District Judge, Kota, for refund of the amount of octroi paid by them to the Kota Municipality, which is stated to be pending, it shall be open to the defendants to take every defence available to them other than that con...
1
4,341
227
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: should be deemed to come within the amendment made thereby, provided, of course, that it was of a...
Sumitra Devi Vs. Shri Sheo Shanker Prasad Yadav & Ors
careful consideration of the evidence of the witnesses found, that the allegations in the election petitions were vague and that evidence adduced to prove them was unreliable, and so, dismissed the petition.6. The appellant submitted before us that the evidence of the witnesses examined by her would prove the several i...
0[ds]10. In the case at hand, the allegations in the election petition were vague and the petition did not contain an adequate statement of the material facts. The evidence adduced by the appellant to prove the allegations was found unreliable. No definite particulars were also given in the application for inspection a...
0
1,775
284
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: careful consideration of the evidence of the witnesses found, that the allegations in the election petitio...
Dental Council of India Vs. Anhad Raj Singh & Another
migration without deviation therefrom, the request of applicant for migration from MNDA Dental College, Solan to Baba Jaswant Singh Dental College, Ludhiana in 2nd year BDS course may not be acceded to.With the above, the decision of the Executive Committee of the DCI is communicated to you for your information and rea...
1[ds]6. After considering the rival submissions we are disposed to accept the argument of the appellant that the nature of interim order passed by the Division Bench of the High Court is nothing short of a mandatory order. For, direction has been given to the appellant during the pendency of the appeal and more so, wit...
1
1,450
188
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: migration without deviation therefrom, the request of applicant for migration from MNDA Dental Colleg...
Municipal Corporation Jabalpur & Another Vs. Soorji Bhanji Keniya
of the appeals, they were not disposed of, and ultimately the High Court had to hear the petition and dispose it of in March, 1971. 12. We find no substance in this appeal. It is not disputed that the goods imported within the octroi limits by the respondent fall within the following description "(a) Steel iron and mil...
0[ds]12. We find no substance in this appeal. It is not disputed that the goods imported within the octroi limits by the respondent fall within the following description "(a) Steel iron and mild steel section including plates, bars G. I. and black sheets and other iron and steel manufactures and (b) spares and componen...
0
2,193
981
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: of the appeals, they were not disposed of, and ultimately the High Court had to hear the petition and dispose...
Syed Ahmed Vs. State Of Karnataka
the substance of the issue before us, namely, whether Syed Ahmed demanded and accepted illegal gratification from Nagaraja or not. But, it is submitted that the complaint against Syed Ahmed was motivated. This is traced to an earlier dispute between Nagaraja’s elder brother (also named Thimmegowda) and Syed Ahmed. It a...
0[ds]In our opinion, the discrepancy with regard to the attire of Syed Ahmedthe Rs.10/- currency note and the forensiche wallet are rather minor matters. What is a minor discrepancy? This has been the subject matter of discussion in Abdul Nawaz v. State of West Bengal, 2012 (5) SCALE 357 and Jugendra Singh. After refe...
0
4,442
1,319
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: the substance of the issue before us, namely, whether Syed Ahmed demanded and accepted illegal gratificatio...
Mahindra & Mahindra F.S.Ltd Vs. Rajiv Dubey
as on 25th March 2000, the total outstanding against respondent Team Finance Corporation Pvt. Ltd. stood at Rs.2,39,73,795/- the said amount being unpaid despite several reminders to settle the outstanding amount. 6. The appellants presented 7 cheques on 29-03-2000 bearing numbers and amounts as following: Cheque No.Am...
1[ds]It is interesting to note that the respondent does not dispute issuance of cheques. Even a casual reading of the complaint does not show that the ingredients of Section 406 IPC are in any event made out. It is also not understandable as to how Section 294 has any application to the facts of the case much less Sect...
1
1,877
618
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: as on 25th March 2000, the total outstanding against respondent Team Finance Corporation Pvt. Ltd. stood at ...
Gurnam Singh (D) Thr. Lrs Vs. Gurbachan Kaur (D) By Lrs
Others v. Chaman Paswan & Others (AIR 1954 SC 340 ), the learned Judge Venkatarama Ayyar speaking for the Bench in his distinctive style of writing laid down the following principle of law being fundamental in nature:"It is a fundamental principle that a decree passed by a Court without jurisdiction is a nullity, and t...
1[ds]17. It is not in dispute that the appellant and the two respondents expired during the pendency of the second appeal. It is also not in dispute that no steps were taken by any of the legal representatives representing the dead persons and on whom the right to sue had devolved to file an application under Order 22 ...
1
1,953
710
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: Others v. Chaman Paswan & Others (AIR 1954 SC 340 ), the learned Judge Venkatarama Ayyar speaking for the Bench in...
Exposure Insurance Services Limited Vs. Larsen & Toubro Limited
1. This Special Leave Petition is directed against the judgment and order dated 19th July, 2007, passed by the Division Bench of the Bombay High Court in Appeal No.382/07 arising out of Company Petition No. 419/06, filed by the petitioner herein. Claiming to be a Holder in Due Course of two Bills of Exchange, both date...
0[ds]Having heard learned counsel for the respective parties, we are inclined to accept the reasoning of the Division Bench endorsing the judgment of the learned Single Judge, since having regard to the facts, we are also of the view that this is a matter which is required to be heard and decided in a properly constitu...
0
544
89
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: 1. This Special Leave Petition is directed against the judgment and order dated 19th July, 2007, passed by the Division B...
Central Coalfields Limited Through its Chairman and Managing Director & Ors Vs. Smt. Parden Oraon
being the reason for rejection of request for compassionate appointment, the High Court observed that there is no policy decision of the appellant company not to offer compassionate appointment in cases of double employment. As the order of termination of services of Respondents husband was quashed by the High Court, R...
1[ds]8. The whole object of granting compassionate appointment is to enable the family to tide over the sudden crisis which arises due to the death of the sole breadwinner. The mere death of an employee in harness does not entitle his family to such source of livelihood. The authority concerned has to examine the finan...
1
1,694
480
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: being the reason for rejection of request for compassionate appointment, the High Court observed that there ...
Brig. Sawai Bhawani Singh Vs. Indian Hotels Company Limited and Others
1. Leave granted. 2. These appeals by special leave arise from the order of the High Court of Rajasthan, Jaipur Bench made on 4-2-1994 in Civil Miscellaneous Appeals Nos. 294 of 1988 and 311 of 1988.3. The admitted position is that pursuant to an agreement, the respondents are alleged to have come into possession of th...
0[ds]4. In view of the fact that the respondents are continuing, as alleged, to be under an agreement, they would obviously act as a custodia legis pending the suit as Receivers on behalf of the court. But any rights accrued or claimed by them will be subject to the result in the suit. The claim for enhancement of the ...
0
390
112
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: 1. Leave granted. 2. These appeals by special leave arise from the order of the High Court of Rajasthan, J...
Commissioner Of Income Tax, Calcutta Vs. British Paints India Ltd
impossible accurately to assess the true profits without taking into account the value of the stock-in-trade at the beginning and at the end of the year..." * 16. The Income Tax Act does not contain any specific provision for the valuation of stock. Income, profits and gains must, however, be computed in the manner pro...
1[ds]20. Section 145 ofthe Income Tax Act, 1961 confers sufficient power upon the officer - nay it imposes a duty upon him - to make such computation in such manner as he determines for deducing the correct profits and gains. This means that where accounts are prepared without disclosing the real cost of the stock-in-t...
1
4,895
386
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: impossible accurately to assess the true profits without taking into account the value of the stock-in-trade...
State Of Tamil Nadu Vs. Thirumagal Mills Ltd. Etc
other valuable consideration, and includes a transfer of property in goods involved in the execution of a works contract, but does not include a mortgage, hypothecation, charge or pledge". By the Madras General Sales Tax (Second Amendment) Act, 1964, cl. (d) of S.2 was substituted by the following clause:"business" inc...
0[ds]Hence it was held that the impugned assessment in that case could not be sustained. The principle which has been laid down clearly is that validation of tax which has been declared to be illegal may be done only if the grounds of illegality or invalidity are capable of being removed and are in fact removed. Someti...
0
1,772
502
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: other valuable consideration, and includes a transfer of property in goods involved in the execution of a works contract, bu...
UNION OF INDIA & ORS Vs. MANJU ARORA & ANR
thereafter, he shall become eligible for the secondup-gradation under the ACP Scheme only after he completes the required eligibility service/ period under the ACP Scheme in that higher grade subject to the condition that the period for which he was debarred for regular promotion shall not count for the purpose. For ex...
1[ds]13. Reading of the ACP Scheme shows that financial upgradation would accrue to an employee only if no regular promotions have been received by her/him at the prescribed intervals of 12 and 24 years respectively. In the entire service career, an employee is entitled to financial upgradation if the concerned employe...
1
2,448
795
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: thereafter, he shall become eligible for the secondup-gradation under the ACP Scheme only after he complet...
Sunil B. Naik Vs. Geowave Commander
These words are clearly inapt to describe the possession of a demise charterer.... In my view, the expression beneficial owner was chosen to serve as an instruction, in a system of registration of ownership rights, to look beyond the register in searching for the relevant person. But such search cannot go so far as to ...
0[ds]42. Insofar as the respondent vessel is concerned, there is no agreement entered into by either of the two appellants and, thus, it cannot be a maritime claim in respect of Article 1(1)(f) of the Arrest Convention. Consequently, there would be no occasion to arrest the vessel under Article 3(1)(b) of the Arrest Co...
0
15,909
1,790
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: These words are clearly inapt to describe the possession of a demise charterer.... In my view, the ex...
INDIAN OVERSEAS BANK Vs. THE REGIONAL LABOUR COMMISSIONER (C) AND APPELLATE AUTHORITY AND ORS
the judgment of this Court in the case of Central Bank (supra) has clearly upheld fixation of cut-off date for different purposes, which is clear from paragraph 8 of the judgment. Paragraph Nos. 5 and 8 of the judgment in Central Bank of India (supra) are as follows:-"5. We find that during the pendency of the matters ...
1[ds]We are sure that the third respondent must have received the different in the amount of gratuity, which was already allowed to him7. The High Court in the impugned judgment has taken the view that in the settlement entered into in respect of revision of salary a subsequent cut-off date was 1st November, 1994 for t...
1
2,361
676
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: the judgment of this Court in the case of Central Bank (supra) has clearly upheld fixation of cut-off date for different pu...
Godrej Industries Limited & Others Vs. Colin Mario Rebello & Others
shareholders were struggling against Dr.Gharda employing oppressive tactics to squeeze Minority Shareholders out of existence. It was crucial for the minority shareholders to stay together to remain as a significant minority. Individual holding of each of the Minority Shareholders had to be pooled together as it was vi...
0[ds]36. We have gone through the judgment of the learned Company Judge referred to above. We do not find from the judgment or the contentions of the petitioners reproduced in the judgment that the petitioners were opposing the listing of the Company on the Stock Exchange. Reading of the MoU shows that the arrangement ...
0
13,438
2,357
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: shareholders were struggling against Dr.Gharda employing oppressive tactics to squeeze Minority Share...
Union Of India Vs. West Coast Paper Mills Ltd
even in a dispute relating to the matters set out in Section 41 (1) (a), (b) and (c), where the Central Government has fixed by general or special order maximum and minimum range of rates for the whole or any part of a railway the complaint that the railway administration has contravened any order issued by the Central...
1[ds]11. In the present case the maximum and minimum range of rates have been fixed by the Central Government. A complaint that the railway administration has acted in contravention of the order issued by the Central Government may be determined by the Central Government and not by the Tribunal. Again the Central Gover...
1
3,113
626
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: even in a dispute relating to the matters set out in Section 41 (1) (a), (b) and (c), where the Central Go...
Gopal Krishna Potnay Vs. Union Of India & Anr
notice of discharge from service with effect from the 4th July 1949 A. N."On the 30h July 1949 the plaintiff appealed from the order passed by the chief administrative Officer and contended that the said order was illegal, being in contravention of section 240 of the Government of India Act, 1935. No point was taken th...
0[ds]6. If the matter stood there, there might have been some force in the observation of the trial Court. There are, however, certain other materials on record which clearly indicate that the plaintiff must have executed a service agreement in the usual form.During the hearing before us learned counsel appearing for t...
0
1,422
437
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: notice of discharge from service with effect from the 4th July 1949 A. N."On the 30h July 1949 the plaintiff...
Securities & Exchange Board of India Vs. Ajay Agarwal
Act, 1947 are adjudicatory in character and not criminal proceedings (See Director of Enforcement v. M.C.T.M. Corporation Pvt. Ltd. and others, (1996) 2 SCC 471 ). Persons who are subjected to such penalties are also not entitled to the protection under Article 20(1) of the Constitution. 38. Following the aforesaid rat...
1[ds]49. Therefore, the entire basis of the order of the Appellate Tribunal that provision of Section 11- B cannot be applied retrospectively has been passed on an erroneous basis, as discussed herein above50. Provisions of Section 11-B being procedural in nature can be applied retrospectively18. It is clear from the a...
1
4,293
949
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: Act, 1947 are adjudicatory in character and not criminal proceedings (See Director of Enforcement v. M....
PAPPU DEO YADAV Vs. NARESH KUMAR & ORS
hardly possible but one has to keep in mind that the victim has done no wrong; he has suffered at the hands of the wrongdoer and the court must take care to give him full and fair compensation for that he had suffered. 10. In some cases for personal injury, the claim could be in respect of lifetimes earnings lost becau...
1[ds]6. The principle consistently followed by this court in assessing motor vehicle compensation claims, is to place the victim in as near a position as she or he was in before the accident, with other compensatory directions for loss of amenities and other payments.On the first question, the High Court no doubt, is t...
1
10,012
2,177
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: hardly possible but one has to keep in mind that the victim has done no wrong; he has suffered at the hands of the...
M/S. S.E. GRAPHITES PRIVATE LIMITED Vs. STATE OF TELANGANA
decision of the Division Bench of the High Court in Ankamma Trading Company (supra). Thus, it cannot be considered as a binding precedent. We are not impressed by this submission. Indeed, the decision of this Court in M/s. Innovatives Systems (supra), is a brief judgment. That, however, would make no difference. For, i...
1[ds]8. These provisions have been interpreted by the Division Bench of the High Court in the case of Ankamma Trading Company (supra). We are essentially concerned with the second proviso of Section 19 and Section 31 of the respective enactment; and first proviso of Section 21(2) and Section 33(2) of the respective ena...
1
4,104
4,405
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: decision of the Division Bench of the High Court in Ankamma Trading Company (supra). Thus, it cannot be con...
M/S.Hbl Aircraft Batteries Ltd Vs. Commnr. Of Central Excise,Hyd
price is not the sole consideration in the transaction with MOD, the money value of the silver flowing from MOD to the appellant, i.e. Rs.2500/- per kg. should be taken into account while determining the assessable value. Appellants contend that the comparable price taken by the silver in determining the value of silve...
1[ds]Section 4 of the Central Excise and Salt Act deals with valuation of excisable goods which are chargeable to duty with reference to the value. Valuation is based ordinarily on the price thereof that is at the price at which goods subject to excise duty are sold by manufacturer to a buyer. In exceptional circumstan...
1
2,020
447
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: price is not the sole consideration in the transaction with MOD, the money value of the silver fl...
Anarkali Sarabhai, Shahibag House, Ahmedabad Vs. Commissioner of Income Tax, Ahmedabad
Section 45 of the Income Tax Act.I shall not refer to the various cases that were cited at the bar. In the case of Commissioner of Income Tax, Gujarat v. R.M. Amin, the company went into voluntary liquidation. The assessee as a shareholder received an amount from the liquidator which was in excess o f the amount that h...
0[ds]We are of the view that the High Court has come to a right decision in this case. The redemption of preference shares in the facts of this case will squarely come within the meaning of the phrase "sale, exchange or relinquishment of the asset".We were also referred to a decision of Madras High Court which was a ca...
0
3,260
297
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: Section 45 of the Income Tax Act.I shall not refer to the various cases that were cited at the bar. In the ...
State of Punjab and Others Vs. Ajudhia Nath and Another
the appellants laid stress was rendered by the High Court of Punjab and Haryana in Jage Ram v. State of Haryana (C.W. No. 1376 of 1961 decided on March 12, 1968). The argument is that this decision is based on the earlier decision of the High Court in Bhajan Lal v. State of Punjab (C.W. No. 538 of 1966 decided on Febru...
1[ds]The contention is correct. As pointed out in Balbir Singhs case (supra) the judgment of Gurdev Singh, J., in Civil Writ Petition No. 2021 of 1966 had proceeded merely on the ground that the petitioner-firm therein had not been given an opportunity of being heard in relation to the demand notice issued to it for pa...
1
3,835
1,539
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: the appellants laid stress was rendered by the High Court of Punjab and Haryana in Jage Ram v. State of Haryana (C.W. No. ...
Raghuvanshi Mills Ltd Vs. Commissioner Of Income-Tax,Bombay City
profits which would have been made had the Mills been working in its norma1 way.6. We turn next to the Income-tax Act. Under S. 3 the "total income of the previous year" is liable to tax subject to the provisions of the Act. Section 4 defines the total income to include "all income, profits and gains from whatever sour...
0[ds]This contention is new and involes question of fact and travels beyond the scope of the question referred. We are consequently not able to entertain it. It has been assumed throughout the proceedings, right up to this Court, that the whole of the Rs. 14,00,000 was assignable to loss of profits. There is nothing on...
0
2,211
577
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: profits which would have been made had the Mills been working in its norma1 way.6. We turn next to the Incom...
Badri Narain Jha And Others Vs. Rameshwar Dayal Singh And Others
appeal it was contended by the learned counsel for the applts. that the H. C. had erroneously held that the two partitions set up by the pltfs. in paras. 5 and 8 had not been proved. It was argued that the evidence on the record both documentary and oral, fully established the fact of the two partitions and that in vie...
0[ds]9. In our opinion, this appeal can be disposed on a short point without taking into consideration the respective contentions of the parties raised before us or urged in the two Cts. below. The pltfs. case rests solely on the allegation of merger of the eight anna lakhraj interest of Bisheshwar Dayal Singh with his...
0
2,501
920
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: appeal it was contended by the learned counsel for the applts. that the H. C. had erroneously held that the two partitions s...
M/S MODEL ECONOMIC TEWNSHIP LTD Vs. LAND ACQUISITION COLLECTOR
office of the Land Acquisition Collector, Urban Estate, Haryana for hearing with regard to land acquisition pertaining to Village Sihi Hadbast no. 108, Tehsil Manesar, District Gurgaon/Rewari. This land acquisition arose out of a notification under sec. 4 dated 07.08.2013 and notification under sec. 6 dated 05.08.2014....
0[ds]8. In Bharatsing 1 the award was passed on 04.06.1977. The Reference Court allowed enhancement vide decision dated 01.10.1992, whereafter application under Section 28A of the Act was preferred on 31.12.1992. Said application was decided on 25.10.2000 that is almost eight years after the application was preferred. ...
0
2,402
685
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: office of the Land Acquisition Collector, Urban Estate, Haryana for hearing with regard to land acquisition pertaining to ...
Harihar Nath Vs. State Bank Of India
when leave is granted, proceed with the suit. If the leave is refused, the suit may be transferred to the company court for being tried and disposed of under section 446(2)(a) of the Act. The plaintiff may also file an application for transfer of the suit to the Company Court for disposal under Section 446(2)(a). Alter...
1[ds]In the present case, the suit was against the company as well as its Directors being guarantors in their personal capacity. The suit could have in any case proceeded against the guarantors. It was stayed by the trial court apparently under Section 446(1) even though there was no such prayer to that effect. The onl...
1
4,597
148
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: when leave is granted, proceed with the suit. If the leave is refused, the suit may be transferred to the company court for ...
Jugal Kishore Patnaik Vs. Ratnakar Mohanty
be permissible for the appellant to take an inconsistent stand in appeal and urge that those objections had been filed in collusion with the. respondent. Apart from that, we find that according to section 100 (1 ) (e) of the Act, if the High Court is of the opinion that any nomination has been improperly rejected, it s...
0[ds]8. There are, in our opinion, some broad facts of the case which lend support to the finding of the High Court on issue No. (1 ) that the election petition was accompanied by an attested copy signed by the respondent. Endorsement dated April 15, 1974 made by an officer of the High Court shows that a copy of the el...
0
3,131
1,807
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: be permissible for the appellant to take an inconsistent stand in appeal and urge that those objections had ...
Chandran Ratnaswami Vs. K.C. Palanisamy
Rs. 300 crores in Joint Venture Company. The petition filed in the High Court seeking direction to EOW to take action on the complaint was, however, withdrawn. Respondent No.1 then filed a second complaint before the Judicial Magistrate, Perundurai which was dismissed after examining respondent No.1 and his two witness...
1[ds]We are of the definite opinion that the complainant has manipulated and misused the process of Court so as to deprive the appellants from their basic right to move free anywhere inside or outside the country. Moreover, it would be unfair if the appellants are to be tried in such criminal proceedings arising out of...
1
13,591
156
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: Rs. 300 crores in Joint Venture Company. The petition filed in the High Court seeking direction to EOW to tak...
Isha Valimohamad & Anr Vs. Haji Gulam Mohamad & Haji Dada Trust
should survive the repeal."A privilegium, in short, is a special act affecting special persons with an anomalous advantage, or with an anomalous burthen. It is derived from privatum, which, as opposed to publicum, signified anything which regards persons considered individually: publi-cum being anything which regards p...
0[ds]10. If a notice under the provisions of the Transfer of Property Act was necessary to determine the tenancy on the ground of sub-letting, we do not think that the High Court was right in its view that a right accrued to the landlord to recover possession of the premises under Section 13(1)(e) of the Saurashtra Act...
0
3,667
1,084
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: should survive the repeal."A privilegium, in short, is a special act affecting special persons with an anomalous advantage,...
Deonarayan Mondal Alias Debu Vs. State of West Bengal
Chandrachud, J. 1. By this petition under Article 32 of the Constitution, the petitioner challenges an order of detention dated 29th October, 1971 passed by the District Magistrate, 24-Parganas, West Bengal, under this Maintenance of Internal Security Act, 1971 (Act 26 of 1971). 2. The order of detention is expressed t...
0[ds]3. Learned counsel for the petitioner challenges the detention order on the ground, firstly, that there was an abnormal delay on the part of the State Government in considering the representation made by the petitioner against the order ofdetention. Therepresentation was received by the Government on 7th December ...
0
761
483
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: Chandrachud, J. 1. By this petition under Article 32 of the Constitution, the petitioner challenges an order of detention ...
State Of Gujarat Vs. Musamiyan Imam Haider Bux Razvi And Anr. Etc. Etc
leave of the Court so as to include a challenge to the validity of the fresh notification under section 6 of the Act. The petitioner in the aforesaid Special Civil Application No. 1100 of 1963 did not amend his application but filed a fresh petition under Article 226 of the Constitution being Special Civil Application ...
1[ds]There is no substance in this contention. The notification dated July 18, 1961 was invalid. By the issue of this notification, the Government had not effectively exercised its power under section 6. In the circumstances, the Government could well issue the fresh notification under section 6 dated August 14, 1964No...
1
1,794
403
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: leave of the Court so as to include a challenge to the validity of the fresh notification under s...
Shanti Fragrances Vs. Union of India (UOI) and Ors
Salmon disagreed on the law, and held that his claim was barred. Lord Pearson was stated to be the odd man out. He held that time did not run against Dodd, since Dodd did not appreciate that the Appellants were at fault and that his injuries were attributable to their fault. On that ground, he agreed with Lord Reid and...
1[ds]This is obviously a case of legislation by incorporation as a result of which the only thing that is to be looked at is tobacco contained in this Schedule and not subsequent amendments that have been made after the introduction of the Central Excise (Tariff) Act, 1985 w.e.f. February, 1986.7. It is well settled th...
1
6,948
3,386
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: Salmon disagreed on the law, and held that his claim was barred. Lord Pearson was stated to be the odd man out. He held tha...
Narendra Kumar And Others Vs. The Union Of India And Others
control to keep middlemens activities to the minimum and to replace them largely by co-operative sale societies of producers and co-operative purchase societies of the consumers. While it is clear that the middleman does perform important services, it is equally clear that the interests of the public would be best secu...
1[ds]Mala fides have not been suggested and we are proceeding on the assumption that the Central Government was honestly of opinion that it was necessary and expedient to make an order providing for regulation and prohibition of the supply and distribution of imported copper and trade and commerce therein. So long as t...
1
6,613
2,520
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: control to keep middlemens activities to the minimum and to replace them largely by co-operative sale s...
Corporation Bank Vs. Navin J. Shah
shall be deposited by the buyer in the local currency with a correspondent bank in the buyers country on the date indicated against that column and proceeds are awaiting transfer to India. The claim was to the extent of 90% of the value of exports. While it is the contention of the appellants that the exporter had entr...
0[ds]10. When a bank, after purchasing or discounting an instrument from a customer, credits the customer with the amount of the instrument and allows the customer to draw against the amount as credited before the bill or instrument is cleared, then the bank would be collecting the money not for the customer but chiefl...
0
3,905
829
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: shall be deposited by the buyer in the local currency with a correspondent bank in the buyers country on the date indicated...
Poonam Vs. State Of U.P
hasten to add, this concept will stand in contradistinction to a case where the land after having vested under any statute in the State have been distributed and possession handed over to different landless persons. It is because of such allotment and delivery of possession in their favour, that is required under the s...
0[ds]48. In the instant case, shop no.2 had become vacant. The appellant was allotted the shop, may be in the handicapped quota but such allotment is the resultant factor of the said shop falling vacant. The original allottee, that is the respondent, assailed his cancellation and ultimately succeeded in appeal. We are ...
0
15,288
1,235
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: hasten to add, this concept will stand in contradistinction to a case where the land after having vested und...
Sardari Lal & Another Vs. Union of India & Others
Mathew, J.1. This is an appeal, by special leave, against the judgment and order passed in Civil Writ No. 457 of 1967 by the High Court of Delhi.2. The appellants are displaced persons from West Pakistan. On the basis of the claim made by them that they were occupancy tenants of 125 acres of land in the village of Mauz...
0[ds]10. It is noteworthy that in the objection filed by the appellants to the notice by the Chief Settlement Commissioner to show cause why the allotment should not be cancelled, they never contended that the Jamabandi did not represent the correct state of affairs or that there is any mistake in it.In other words, in...
0
953
180
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: Mathew, J.1. This is an appeal, by special leave, against the judgment and order passed in Civil Writ No. 457 of 1967 by t...
Hazari & Ors Vs. Neki & Ors
on payment into Court of such purchase-money, together with the costs (if any) decreed against the plaintiff, on or before the day referred to in clause (a) the defendant shall deliver possession of the property to the plaintiff whose title thereto shall he deemed to have accrued from the date of such payment but that ...
0[ds]4. In support of these appeals, learned counsel put forward the argument that the right of pre-emption claimed by Neki deceased plaintiff was a personal right which died with him upon his death and the legal representatives of Neki were not entitled to be granted a decree for pre-emption. The argument was that the...
0
3,566
660
### Instruction: Forecast the likely verdict of the case (granting (1) or denying (0) the appeal) and then rationalize your prediction by pinpointing and explaining pivotal sentences in the case document. ### Input: on payment into Court of such purchase-money, together with the costs (if any) decreed against the plai...
The Union Of India Vs. Madan Gopal Kabra
--- 5 Ind App 178 (PC) (C) which defined the powers of legislatures created but the British Parliament could have no application to the Union Parliament which came into life as a new legislature on the commencement of the Indian Constitution. It could not be assumed that such a legislature had the power of making a law...
1[ds]It may well be that proviso (b)(iii) was designed to bring the income, profits and gains of the year 1949-50 into charge under S. 4(1) (a) and S. 4(1) (c), in which cases receipt or accrual as the case may be, in the taxable territories is the test of chargeability. It may be mentioned here that the exemption form...
1
6,014
1,379
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: --- 5 Ind App 178 (PC) (C) which defined the powers of legislatures created but the British Parliament could have no applica...
Kaloo Etc Vs. Gauri Shankar
and the quantum or fact of rent being in arrears is not disputed, the only way the tenant can be saved from the threat of eviction is to pay up the rent demanded in the notice and to repair the default within the period of 30 days which constitutes locus poenitentiae for him.21. The question still survives whether on f...
0[ds]In examining this question it would be necessary to take into account remedy adopted by the tenant in each appeal under Sectionand whether in the facts and circumstances of the case each of the tenant is entitled to the benefit ofTo be able to successfully evict the tenant under this section, the landlord has to e...
0
5,032
2,250
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: and the quantum or fact of rent being in arrears is not disputed, the only way the tenant can be saved fro...
Ebrahim Aboobakar And Another Vs. Custodian General Ofevacuee Property
in the same judgment made the following observations:"The preliminary objection to the appeal is two-fold: (1) It is said that the Board of Trade are not persons aggrieved" They are persons whom the court was bound to hear, if they wished to be heard, on the validity of this objection, and the decision has been against...
0[ds]It is plain that such a writ cannot be granted to quash the decision of an inferior court within its jurisdiction on the ground that the decision is wrong. Indeed, it must be shown before such a writ is issued that the authority which passed the order acted without jurisdiction or in excess of it or in violation o...
0
4,370
534
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: in the same judgment made the following observations:"The preliminary objection to the appeal is two-fold: (1) It is said ...
ARUN KUMAR MANGLIK Vs. CHIRAYU HEALTH AND MEDICARE PRIVATE LTD
the date of the trial. Also, where the charge of negligence is of failure to use some particular equipment, the charge would fail if the equipment was not generally available at that point of time.? 43. In the practice of medicine, there could be varying approaches to treatment. There can be a genuine difference of opi...
1[ds]22. The real bone of contention in the present case is not the decision which was taken by the doctors to place the patient on a regime of intravenous fluids which, for the purposes of the present appeals, the Court ought to proceed as being on the basis of an established protocol.23. The essential aspect of the c...
1
8,313
1,703
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: the date of the trial. Also, where the charge of negligence is of failure to use some particular equipment, the charge wou...
Dr. Akshya Bisoi & Another Vs. All India Institute of Medical Sciences & Others
held on 17 June 1998.20 The above extract indicates that the gradings allocated by the members of the Selection Committee and the technical experts are to be placed before the Chairman of the Selection Committee and the final selection of the candidates “may be made” on the basis of the gradings/markings of the members...
0[ds]12. The above narration indicates that since April 2012, the consistent position which has been maintained by the First respondent is in line with the order of merit which was recommended by the Selection Committee by which the Fourth respondent was placed above the petitioners when they were selected for appointm...
0
5,728
474
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: held on 17 June 1998.20 The above extract indicates that the gradings allocated by the members of the Selection Committee an...
M/S.Clarity Gold Private Limited & Another Vs. State Bank of India & Others
to the provisions of Section 14.18. On 23 July 2010 the Bank addressed a letter to the Commissioner of Police, Mumbai stating that under Section 13(4), its authorised officer was taking necessary action in an area falling under the jurisdiction of the Malabar Hill Police Station. A request was made in the letter to dir...
1[ds]n (2) of Section 13 contemplates a notice in writing by the secured creditor to a borrower to discharge his liabilities in full within sixty days of the notice failing which the secured creditor is entitled to exercise his rights under subsectione (1) of Rule 3 of the Security Interest (Enforcement) Rules, 2002 co...
1
3,950
1,425
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: to the provisions of Section 14.18. On 23 July 2010 the Bank addressed a letter to the Commissioner of Poli...
Suresh Jindal Vs. Bses Rajdhani Power Ltd.
independent body could make tariff and for that purpose had the statutory authority to issue certain directions, no exception thereto can be taken. 42. We, therefore, are required to consider as to whether the authority to make such replacement of meter by the licensee is contained in Section 20 of the 1910 Act or not....
0[ds]Reliance on the said decision has also been placed by the High Court. Mr. Parikh, however, would submit that the High Court failed to notice paragraph 48 of the said decision wherein it was laid down that Section 26(6) would apply where the meter is not correct and the power to remove the meter could be exercised ...
0
5,827
148
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: independent body could make tariff and for that purpose had the statutory authority to issue certain directions, no excepti...
Uoi Vs. M/S Ganesh Das Bhojraj
made known outside the country. Even if, therefore, the view enunciated by Bailhache, J. is taken to be correct, it would be apparent that the test to find out effective publication would be publication in India, not outside India so as to bring it to the notice of everyone who intends to pass through India. It was "pu...
1[ds]From the aforesaid judgment it can be stated that it is establish practice that the publication in the official gazette, that is, Gazette of India ordinary method of bringing a rule or subordinate legislation to the notice the persons concerned. Individual service of a general notification on every member of the p...
1
3,667
698
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: made known outside the country. Even if, therefore, the view enunciated by Bailhache, J. is taken to be correct, ...
State Of Gujarat Vs. M/S. Kailash Engineering Co
Railway automatically without any further transfer of rights in it to the Railway. In fact, the ownership in the ready coach bodies did not vest in the respondent at all. No doubt, the materials for building the coach bodies had to be obtained by the respondent and brought to the site of construction, but the provision...
1[ds]5. Taking into account all the terms of the contract as a whole, the High Court came to the finding that the contract between the parties was one entire and indivisible contract for carrying out the works specified in full details in the agreement, and that it did not envisage either the sale of materials by the r...
1
1,916
1,205
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: Railway automatically without any further transfer of rights in it to the Railway. In fact, the ownership in the ...
Purushothaman Nambudiri Vs. The State Of Kerala
or(b) of Art. 31A(2). As already pointed out, any extrinsic aid to construction can be sought only when the words of the statute reasonably and properly interpreted are of ambiguous import, and the construction of the clauses now under consideration leads to no ambiguity. In the circumstances, to accept the constructio...
0[ds]. It would thus be seen that under the Constitution, where the State Legislature is bicameral the Legislative Council is not subject to dissolution and this is a feature which distinguishes the State Legislatures from the English Houses of Parliament. When the Parliament is dissolved both the Houses stand dissolve...
0
26,351
1,571
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: or(b) of Art. 31A(2). As already pointed out, any extrinsic aid to construction can be sought only when the words of the sta...
NTPC Limited Vs. Ansaldo Caldaie Boilers India P. Ltd. & Another
the Bidder. Learned counsel urged that the use of the expression "provided" in dealing with the capability of the Bidder to deal with variable pressures merely indicated that the Steam Generator Manufacturer would have to provide technical tie-up for variable pressure design and in the absence of the same, the bid subm...
1[ds]25. From the terms and conditions contained in the MOU, it appears to us that it was the intention of the Appellant that the Qualified Steam Generator Manufacturer would have to be the manufacturer of the evaporator itself and could not have outsourced the manufacture thereof to a third party, since the evaporator...
1
4,931
400
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: the Bidder. Learned counsel urged that the use of the expression "provided" in dealing with the capability of the...
Harbans Lal Jain Vs. Union of India
appellant himself had sold various plots of land at rates varying between Rs. 4/- and Rs. 5/- per square yard. His case was that the value of the land at the time of the notification in 1962 was more than ten times the price prevailing in the years 1950-52. He also pointed out that the land in question was adjacent to ...
1[ds]4. It is, however, clear that even in an undeveloped state of the land the appellant had been given compensation for the land in the earlier acquisition proceeding at the rate of Rs. 8/per square yard. Besides, we find from the earlier High Court judgment (Ext.that the High Court took into account the fact that th...
1
1,505
462
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: appellant himself had sold various plots of land at rates varying between Rs. 4/- and Rs. 5/- per square yard. His case w...
Commissioner of Income Tax Bihar-II Patna Vs. Bokaro Steel Limited
rent will be assessable to tax under s. 22 as income from house property. Likewise, the company may have income from other sources. The company may also, as in that case, keep the surplus funds in short-term deposits in order to earn interest. Such interest will be chargeable under s. 56 of the IT Act. This Court also ...
0[ds]4. During these assessment years, the respondent-assessee had invested the amounts borrowed by it for the construction work which were not immediately required, in short-term deposits and earned interest. It has been held in these proceedings that the receipt of interest amounts to income of the assessee from othe...
0
3,875
1,205
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: rent will be assessable to tax under s. 22 as income from house property. Likewise, the company may have income from othe...
A. Navinchandra Steels Private Limited Vs. SREI Equipment Finance Limited & Ors
mentioned in paragraph 31 of Action Ispat (supra). 25. It is settled law that a secured creditor stands outside the winding up and can realise its security dehors winding up proceedings. In M.K. Ranganathan v. Govt. of Madras, (1955) 2 SCR 374 , this Court held: The position of a secured creditor in the winding up of a...
0[ds]14. Having heard learned counsel for all the parties, it is important to restate a few fundamentals. Given the object of the IBC as delineated in paragraphs 25 to 28 of Swiss Ribbons (P) Ltd. v. Union of India, (2019) 4 SCC 17 [Swiss Ribbons], it is clear that the IBC is a special statute dealing with revival of c...
0
8,679
4,816
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: mentioned in paragraph 31 of Action Ispat (supra). 25. It is settled law that a secured creditor stands ou...
U. P. State Cement Corporation Limited and Others Vs. B. K. Tiwari
D. P. WADHWA, J. Special leave granted. 2. This appeal is directed against the judgment dated 4-4-1997 of the Division Bench of the High Court of Judicature at Allahabad allowing the writ petition of the respondent whereby he was held entitled to the benefits of the revised pay scale and designation of the post he was ...
0[ds]We dont think this contention of the respondent can be accepted. Letter offering him the appointment of Manager is specific. This letter, as noted above, was written after the revision of pay scales. Not only that, the letter mentioning the designation of the respondent had also, in clear terms, mentioned the pay ...
0
826
145
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: D. P. WADHWA, J. Special leave granted. 2. This appeal is directed against the judgment dated 4-4-1997 of t...
NIRMALA KOTHARI Vs. UNITED INDIA INSURANCE CO.LTD
forth the facts of the present case, the question of law that arises for consideration is what is the extent of care/diligence expected of the employer/insured while employing a driver? To answer this question, we shall advert to the legal position regarding the liability of the Insurance Company when the driver of the...
1[ds]7. Breach of conditions under Section 149(2)(a) of the Motor Vehicles Act, 1988 absolves the insurer of its liability to the insured. Section 149(2)(a)(ii) deals with the conditions regarding driving licence. In case the vehicle at the time of accident is driven by a person who is not duly licenced or by a person ...
1
2,028
465
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: forth the facts of the present case, the question of law that arises for consideration is what is the exten...
R. B. Seth Champalal Ram Swarup Vs. Commissioner of Income Tax, East Punjab, Delhi and Ajmer
of the value of Rs. 85, 137 to satisfy some of the losses in speculation. The Income-tax Officer rejected the claim of the appellant that it had incurred losses in speculation and treated Rs. 85, 137 as income from an undisclosed source. The Appellate Assistant Commissioner of Income-tax, B-Range, Delhi, confirmed the ...
0[ds]The High Court directed that a statement of the case be submitted in respect of this amount of Rs. 85, 137, and a reference was made pursuant to that order. We do not feel called upon to consider at this stage whether there is any inconsistency in the order. Prima facie the order that the amount of Rs. 85, 137 is ...
0
1,256
355
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: of the value of Rs. 85, 137 to satisfy some of the losses in speculation. The Income-tax Officer rejected the claim of the ...
MOHD. ALI Vs. THE STATE OF HIMACHAL PRADESH
about by Act 36 of 1964 appear to be clearly designed to provide that a workman who has actually worked under the employer for not less than 240 days during a period of twelve months shall be deemed to have been in continuous service for a period of one year whether or not he has in fact been in such continuous service...
0[ds]Further, it is an admitted position that though the appellant worked as such till 1991 under different work/schemes i.e. Rabi and Kharif and completed 240 days in a calendar year only during the years 1980, 1981, 1982 and 1986 to 1989 but he worked only for 195 days in the year 1990 and 19.5 days in the immediate ...
0
3,651
1,862
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: about by Act 36 of 1964 appear to be clearly designed to provide that a workman who has actually worked unde...
Hemraj Chandrakar and Ors Vs. State of Chhattisgarh and Ors
Abhay Manohar Sapre, J.1. Leave granted.2. This appeal arises from the final judgment and order dated 28.09.2016 passed by the High Court of Chhattisgarh at Bilaspur in W.A. No. 467 of 2016 whereby the Division Bench of the High Court dismissed the appeal filed by the Appellants herein and upheld the order dated 08.04....
1[ds]9. Having heard the learned Counsel for the parties and on perusal of the record of the case, we are inclined to allow the appeal, set aside the impugned judgment and remand the case to the Division Bench for deciding Writ Appeal No. 467 of 2016 afresh in accordance with law10. The need to remand the case to the D...
1
708
187
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: Abhay Manohar Sapre, J.1. Leave granted.2. This appeal arises from the final judgment and order dated 28.09...
Bikash Chandra Saha Vs. The State of West Bengal
Palekar, J.1. This is a petition under Article 32 of the Constitution for an order in the nature of habeas corpus on the ground that the petitioner is illegally detained. The detention order was passed by the District Magistrate, 24 Parganas, on 22-1-1972. It was passed in the exercise of the powers conferred by sub-se...
0[ds]The detention order was necessary in the view of the District Magistrate because the activities of the petitioner were prejudicial to the maintenance of supplies and services essential to the community. Supply of rice to the community was an essential supply controlled by statute. The allegations made against the ...
0
961
485
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: Palekar, J.1. This is a petition under Article 32 of the Constitution for an order in the nature of habeas corpus...
Commnr. Of Customs (Imports), Mumbai Vs. M/S. Tullow India Operations Ltd
matter to the best of its abilities. It is not in dispute that the importers were, but for production of the certificate, otherwise entitled to the grant of benefit in terms of the said notification.30. The conditions referred to in Sub-section (1) of Section 25 as regard time when such certificate is to be produced wo...
1[ds]29. Both the Customs Department and Ministry of Petroleum and Natural Gas are departments of the Central Government. The substantive provisions which were required to be complied with for the purpose of obtaining the benefits under the said exemption notification have indisputably been complied with. It is not the...
1
4,854
971
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: matter to the best of its abilities. It is not in dispute that the importers were, but for production of the certificate, ...
C. Vasantlal and Company Vs. Commissioner of Income Tax, Bombay City
under the direction of the High Court of Bombay submitted a statement of the case and referred the two questions set out hereinbefore. The High Court after an exhaustive review of the evidence held that there was material on the record to support the findings of the Tribunal that the sums of Rs. 1, 45, 706 and Rs. 48, ...
0[ds]6. We are unable to hold that the statements made by Achaldas and Poonamchand before theOfficer were not material on which the Tribunal could act. The case of the assessees was that the transactions in respect of which they had maintained accounts were genuine transactions and that they had received payment from t...
0
1,680
430
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: under the direction of the High Court of Bombay submitted a statement of the case and referred the two questi...
M/S. Larsen & Toubro Ltd Vs. Commnr. Of Central Excise, Pune-Ii
of the assessee. We are unable to accept the contention of the learned counsel. The tenor of the order, the assessee had produced certain documents such as registration form, trade mark authorities assigning the trade mark to them but the fact remains that there was material evidence by way of seizure of goods manufact...
1[ds]11. The Tribunal in its order dated 25.4.2003, in the case of M/s. B.E. Billimoria & Co. Pvt. Ltd. opined that similar goods manufactured by others do not attract the provisions of the Central Excise Act. It is stated that the same bench of the Tribunal in its judgment dated 10.5.2004, in Ragunath Ramchandra Shanb...
1
2,959
640
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: of the assessee. We are unable to accept the contention of the learned counsel. The tenor of the order, the assessee had pro...
Golden Films and Finance Private Limited and Anotherv. State of Jammu and Kashmir and Others,. (Writ Petition No. 4074 of 1985) and Messrs M. A. Ramzana and Company Vs. Union of India and Others(Writ Petition (Civil) No. 11971 of 1985)
was on February 7, 1981. As the application was not disposed of within the period prescribed by the Rules, it was deemed to have been rejected and the petitioner company preferred a revision to the Central Government. The Central Government by an order dated April 29, 1982 allowed the revision petition and directed the...
1[ds]For reasons best known to the respondents no effort was made to produce an authentic or reconstructed copy of the lease deed. It appears to us that the true reason for theled lease deed is itsWhat has been described as a lease by the respondents was apparently not a lease under the Mineral Concession Rules but a m...
1
1,850
1,541
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: was on February 7, 1981. As the application was not disposed of within the period prescribed by the Rules, ...
Sham Sundar & Ors Vs. State Of Haryana
against and punished accordinglyProvided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the contravention took place without his knowledge or that he exercised all due diligence to prevent such contravention(2) Notwithstanding anything contained in sub...
1[ds]It is true that under the Indian Partnership Act, 1932, a firm or partnership is not a legal entity but is merely an association of persons (who have) agreed to carry on business.But we are concerned with a criminal liability under penal provision and not a civilpenal provision must be strictly construed in the fi...
1
1,637
593
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: against and punished accordinglyProvided that nothing contained in this sub-section shall render any su...
Harshad Govardhan Sondagar Vs. Internl. Assets Reconstrn. Co. Ltd.& Others
of sub- section (1) of Section 13 of the SARFAESI Act which state that notwithstanding anything contained in section 69 or section 69A of the Transfer of Property Act, 1882, any security interest created in favour of any secured creditor may be enforced, without the intervention of the court or tribunal, by such credit...
1[ds]15. When we read the different provisions of Section 13 of the SARFAESI Act extracted above, we find that(4) of Section 13 provides that in case the borrower fails to discharge his liability in full within sixty days from the date of notice provided in(2) of Section 13 of the SARFAESI Act, the secured creditor may...
1
14,069
1,008
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: of sub- section (1) of Section 13 of the SARFAESI Act which state that notwithstanding anything contained in ...
Kiriti Pal & Others Vs. State of West Bengal & Others
9.11.2008. Ext.34 shows Saraswati gave 7 calls to Siddique Mia during the period from 11.11.2008 to 14.11.2008. Documentary evidence indicates that Siddique Mia made 13 calls to Saraswati during the period from 10.11.2008 to 27.11.2008. Ext.35 shows that Saraswati gave 38 calls to Durga Sutradhar during the period from...
0[ds]11.2008 and that at about 10.00/10.30 p.m., first appellant Kiriti Pal came alone. The theory of "last seen alive" comes into play when the time gap between the way the accused and the deceased were last seen together and the deceased was found dead was so small, the possibility of any other person committing the ...
0
5,804
1,030
### Instruction: Forecast the likely verdict of the case (granting (1) or denying (0) the appeal) and then rationalize your prediction by pinpointing and explaining pivotal sentences in the case document. ### Input: 9.11.2008. Ext.34 shows Saraswati gave 7 calls to Siddique Mia during the period from 11.11.2008 to 14....
Chetsingh Vs. State of Punjab and Others
BEG, C.J.1. This appeal under Article 136 of the Constitution is directed against a very detailed Judgment of the Punjab & Haryana High Court on a Writ Petition No. 1875 of 1965 filed under Articles 226 and 227 of the Constitution, assailing an order of the Additional Director, Consolidation of Holdings, passed on 8 Ju...
0[ds]The proviso to Section 42 lays down that notice to interested parties to appear and opportunity to be heard are conditions precedent to passing of an order under Section 42. The fact that the Additional Director was satisfied that the respondent, Gurdev Singh, did not have an opportunity of being , heard due to hi...
0
795
246
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: BEG, C.J.1. This appeal under Article 136 of the Constitution is directed against a very detailed Jud...
Commissioner Of Agricultural Income Tax, Trivandrum Vs. Smt. Lucy Kochuvareed
the agricultural income was first assessed though the first proviso to sub-section (2) extends the time for reassessment in a case where notice under sub-section (1) had been issued within the time prescribed by the sub-section, till the expiry of one year from the date of service of the notice even if at the time of r...
1[ds]On the first question the High Court found, relying on the decision of this court in Maharajadhiraj Sir Kameshwar Singh v. State of Bihar that this was a case of escaped income. In Kameshwar Singhs case one of the provisions that came up for interpretation was section 26 of the Bihar Agricultural Income-tax Act, 1...
1
2,925
559
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: the agricultural income was first assessed though the first proviso to sub-section (2) extends the time for reassessment ...
MANAGEMENT HINDUSTAN MACHINE TOOLS LTD Vs. GHANSHYAM SHARMA
Abhay Manohar Sapre, J. 1. This appeal is filed against the final judgment and order dated 18.12.2007 passed by the High Court of Judicature of Rajasthan in D.B. Civil Special Appeal (Writ) No.1417 of 1997 whereby the High Court allowed the appeal filed by the respondent. 2. Facts of the case lie in a narrow compass. T...
1[ds]12. Having heard the learned counsel for the appellant and on perusal of the record of the case, we are of the considered opinion that the appealdeserves to be partly allowed by modifying the award of the Labour Court to the extent indicated. It is not in dispute that the respondent was a casual worker and hardly ...
1
827
290
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: Abhay Manohar Sapre, J. 1. This appeal is filed against the final judgment and order dated 18.12.2007 p...
T.S.P.L.P. Chidambaram Chettiar Vs. T.K.B. Santhanaramaswami Odayar & Others
no question of restoration or revival of any anterior right. The same reasoning applies to the Paimash account dated August 25, 1830, Ex. A-147 which cannot, therefore, be held to be of much relevance in this connection. Reliance was placed on behalf of the appellant on Ex. A-134, the Land Register for Panni-mangalam w...
1[ds]The Government Order, 1862 was therefore a fresh grant due to the bounty of the Government and not because of any antecedent rights in the grantees. It was pointed out that the words relinquished or restored, in the Government Order did not have the legal effect of reviving any such right because no rights survive...
1
5,480
1,720
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: no question of restoration or revival of any anterior right. The same reasoning applies to the Paimash accoun...
Somashekhar A.S Vs. United India Insurance Co. Ltd
1. Leave granted. 2. We have heard learned counsel for the parties. 3. We have gone through the Award of the Tribunal and find that the compensation had been determined on the basis of the age factor as well as the disability of 60 per cent as would be clear from paragraph 27 of the order of the Commissioner for Workme...
1[ds]the High Court was not justified in reducing the amount any further as the earning capacity was to be reduced by 60 per cent and not 63 per cent. We, accordingly, restore the order of the Tribunal and direct that the appellant would be entitled to the compensation awarded by the Tribunal.
1
243
60
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: 1. Leave granted. 2. We have heard learned counsel for the parties. 3. We have gone through the Award of the Tribu...
Gvk Inds. Ltd Vs. The Income Tax Officer
It reads as follows: "We propose the following scope of services to be performed by ABB PTF:Assisting GVK Industries Limited ("GVK") in putting together the financial structure and security package to be offered to the lenders;Evaluating the pros and cons of various lending alternatives, both for the local and the fore...
0[ds]28. Coming to the instant case, it is evident that fee which has been named as "success fee" by the assessee has been paid to the NRC. It is to be seen whether the payment made to the non-resident would be covered under the expression "fee for technical service" as contained in Explanation (2) to Section 9(1)(vii)...
0
7,896
609
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: It reads as follows: "We propose the following scope of services to be performed by ABB PTF:Assisting GVK Industries Limit...
Evergreen Land Mark Pvt. Ltd Vs. John Tinson & Company Pvt. Ltd. & Anr
that undisputedly during the pendency of the arbitration proceedings, the appellant itself had paid a substantial amount towards rentals of the two rented premises. That an amount of Rs. 87,64,133.76/- has been paid towards rentals for the period from October, 2020 to March, 2021 and July, 2021 to December, 2021. The a...
1[ds]6. At the outset, it is required to be noted that the dispute is with respect to the rental amount for the period between March, 2020 to December, 2021, for which the Arbitral Tribunal has directed the appellant to deposit while passing the order by way of an interim measure on the applications under Section 17 of...
1
2,586
559
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: that undisputedly during the pendency of the arbitration proceedings, the appellant itself had paid a substa...
UNION OF INDIA Vs. M/S K.C.SHARMA AND CO
the learned counsel on both sides, we have perused the material on record. 11. In this case we are not concerned with the correctness of the judgment and decree dated 28.09.1989 passed in the proceedings under Sections 30 and 31 of the Act. In the suit filed in Suit No.203 of 2005 a declaration is sought to the effect ...
0[ds]11. In this case we are not concerned with the correctness of the judgment and decree dated 28.09.1989 passed in the proceedings under Sections 30 and 31 of the Act. In the suit filed in Suit No.203 of 2005 a declaration is sought to the effect that the judgment and decree dated 28.09.1989 is obtained by playing f...
0
3,383
1,057
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: the learned counsel on both sides, we have perused the material on record. 11. In this case we ar...
Union Of India Vs. M/S. Orient Enterprises &Anr
(supra) this Court has laid down that a writ petition under Article 226 of the Constitution solely praying for the issue of a writ of mandamus directing the State to refund the money is not ordinarily maintainable for the simple reason that a claim for such a refund can always be made in a suit against the authority wh...
1[ds]6. In Suganmal (supra) this Court has laid down that a writ petition under Article 226 of the Constitution solely praying for the issue of a writ of mandamus directing the State to refund the money is not ordinarily maintainable for the simple reason that a claim for such a refund can always be made in a suit agai...
1
2,116
1,075
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: (supra) this Court has laid down that a writ petition under Article 226 of the Constitution solely praying for the issue ...
Kishinchand Chellaram & Others Vs. Commissioner of Income Tax, Central Bombay
did not on that view arise for decision. Against the order of the High Court these four appeals have been preferred by the assessees.6. The only question material to these appeals which was argued by the assessees before the Tribunal was whether it was competent to the company by a subsequent resolution to reverse an e...
0[ds]7. Section 16(2) provided (in so far as it is material) that "for the purposes of inclusion in the total income of an assessee any dividend shall be deemed to be income of the previous year in which it is paid, credited or distributed or deemed to have been paid, credited or distributed to him............." It is ...
0
2,253
764
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: did not on that view arise for decision. Against the order of the High Court these four appeals have been preferred by th...
Godrej and Boyce Manufacturing Company Limited Vs. Rameshwar P. Gawade
Civil Appeal No 976 of 2020 1. Leave granted. 2. This appeal arises from the judgment of a learned Single Judge of the High Court of Judicature at Bombay dated 12 March 2019. The High Court rejected the writ petition filed by the appellant under Article 226 of the Constitution of India assailing an interim order of the...
1[ds]8. From the material which has emerged from the record, it is evident that the services of the workmen are transferable. The grounds which have weighed with the Industrial Court in holding that prima facie a case of victimisation has been made out contain no germane reasons in support of the finding. The Industria...
1
574
97
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: Civil Appeal No 976 of 2020 1. Leave granted. 2. This appeal arises from the judgment of a learned Single Judge of the High...
Bharath Metha Vs. State By Inspector Of Police Chennai
of Rectified Spirit Rules. High Court also noted that though an order had been passed for releasing the vehicle in favour of respondent No. 2, he had not taken custody of the same though the order was passed on 23.1.2001. The High Court also noted that since the respondent No.2 was registered as owner of the vehicle an...
1[ds]7. The nature of hire purchase agreement has been noted by this Court in Charanjit Singh Chadha v. Sudhir Mehra (2001(7) SCC 417). At page 421 it was noted asHire-purchase agreements are executory contracts under which the goods are let on hire and the hirer has an option to purchase in accordance with the terms o...
1
1,505
848
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: of Rectified Spirit Rules. High Court also noted that though an order had been passed for releasing the vehicle in favour...
Mitsui Steamship Co. Ltd Vs. C.I.T. West Bengal, Ii Calcutta
business, profession or vocation" or "Income from other sources, for the assessment year commencing on the 1st day of April, 1957 or any subsequent assessment year of any sum paid on account of wealth tax."To this section also an explanation was added saying :"Explanation - For the purposes of this section, "wealth-tax...
1[ds]The amendments introduced do not appear to touch the principle laid down in Indian Aluminium Companys case. 84 ITR 735 = (AIR 1972 SC 1880 ) that when a person has a dual capacity of a trader-cum-owner, and he pays tax in respect of property which is used for the purpose of trade, the payment must be taken to b...
1
3,174
807
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: business, profession or vocation" or "Income from other sources, for the assessment year commenci...
RAMESH PARSRAM MALANI AND ORS Vs. THE STATE OF TELANGANA REPRESENTED BY THE DISTRICT COLLECTOR AND ORS
additional allotment and his belated claim was totally false, fabricated and arose out of an ulterior motive. 35. Another argument was raised that the expression package deal is not the expression used in the communication dated May 24, 1980 though such expression was used in the communication dated March 5, 1962 by th...
0[ds]24. All evacuee property in terms of notification issued by the Central Government from time to time in terms of Section 12 of the Act forms part of compensation pool under Section 14 of the Act. Section 16 of the Act empowers the Central Government to take such measures as is considered necessary or expedient for...
0
11,300
1,591
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: additional allotment and his belated claim was totally false, fabricated and arose out of an ulterior motive. 35. Another ...
Keshav Mills Ltd Vs. Commissioner Of Income-Tax, Bombay
not when the entry is made. If the system is properly employed, the entry is made as soon as the right to receive the price arises and so for all practical purposes that is the date ordinarily referred to, but a man cannot manipulate the amount of his tax by choosing to enter or not to enter items which ought to be ent...
0[ds]In regard to the item of Rs. 4,40,878 even though the amounts of the sales bills were debited in the first instance by the company to the accounts of the respective merchants in the books of account at Petlad the relative railway receipts were sent by the company to banks or Shroffs in British India together with ...
0
8,135
2,230
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: not when the entry is made. If the system is properly employed, the entry is made as soon as the right to r...
Kanu Biswas Vs. State Of West Bengal
the community and incite them to make further breaches of the law and order and to subvert the public order. An act by itself is not determinant of its own gravity. In its quality it may not differ from another but in its potentiality it may be very different."7. The question whether a man has only committed a breach o...
0[ds]10. As against the above solitary decision, Mr. Chakravarti on behalf of the respondent-State has referred to the principle laid down in the case of Arun Ghosh v. State of West Bengal (supra), as well as in the case of Nagendra Nath Mondal v. State of West Bengal (supra). Apart from those two cases, we find that i...
0
2,446
551
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: the community and incite them to make further breaches of the law and order and to subvert the public order. An ac...
UNION OF INDIA Vs. ASSOCIATION OF UNIFIED TELECOM SERVICE PROVIDERS OF INDIA
to enable interest to be charged on the accrued rate on the interest component of the capitalised sum for the succeeding period. Interest, once capitalised, sheds its colour of interest and becomes a part of the principal to become a debt as has been observed thus: 36. The English decisions and the decisions of this Co...
0[ds]44. When we consider the submissions as observed there was a paradigm shift in Telecom Policy of 1999 from the fixed licence fee to the revenue sharing basis regime, which was advantageous to the Telecom Service Providers. Under the new regime, the Central Government shared the privilege under section 4 of the Ind...
0
48,784
12,042
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: to enable interest to be charged on the accrued rate on the interest component of the capitalised sum for the succeeding per...
THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES AND OTHERS Vs. B. SHYAM SUNDER
for scrutiny Wards 2(c) Reward for search and seizure work 2(d) Reward for best officers at Tribunal. 2. The scheme sets out the quantum of reward, stage of its payment and persons entitled to receive the award amount. It further stipulates that all cases of grant of reward would be examined and approved by competent c...
1[ds]We do not agree. It has not been shown to us how the discretion of the Committee can be said to be illegal and arbitrary. It seems that the assessment was made on the basis of seized material and appraisal report of the Investigation Wing and that the Committee, whose discretion was final, was of the opinion that ...
1
1,196
269
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: for scrutiny Wards 2(c) Reward for search and seizure work 2(d) Reward for best officers at Tribunal. 2. The scheme sets o...
Dinesh Kumar Gupta Vs. United India Insurance Co. Ltd.
petitioner who obstructed the administration of justice so as to justify initiation of contempt proceedings against an officer who joined five years later on the ground that he had sought the case number and the date of the order which was to be implemented in order to forestall the same when in fact it was already not...
1[ds]12. On a scrutiny of the sequence of events narrated hereinbefore, we are clearly of the view in the first place that the contempt alleged against the appellant would not amount to a criminal contempt because the alleged contempt even if made out would clearly at the best be of a civil nature, which is evident fro...
1
5,594
2,717
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: petitioner who obstructed the administration of justice so as to justify initiation of contempt proceedings against an offic...
Municipal Committee, Khurari Vs. Dhannalal Sethi & Ors
goods by rail.4. Counsel for the Committee, however, urged that the view taken by the High Court was erroneous and that if the rules regarding refund were read together, it would be clear that a person claiming refund would not be entitled to it unless he has followed the procedure thereunder prescribed. To appreciate ...
0[ds]5. It is clear from Rules 35 to 39 that they lay down the procedure for claiming refund. Counsel for the Committee therefore, appears to be right in his contention that an exporter desiring to claim refund has to make his application at the time of exportation of the goods and in the manner prescribed in these rul...
0
2,652
477
### Instruction: Forecast the likely verdict of the case (granting (1) or denying (0) the appeal) and then rationalize your prediction by pinpointing and explaining pivotal sentences in the case document. ### Input: goods by rail.4. Counsel for the Committee, however, urged that the view taken by the High Court was er...
State Of Jammu & Kashmir Vs. Triloki Nath Khosa & Ors
service and they cannot thereafter be treated differently by reference to the consideration that they were recruited from different sources. Their genetic blemishes disappear once they are integrated into a common class and cannot be revived so as to make equals unequals once again.47. Roshan Lals case (1968) 1 SCR 185...
1[ds]While striking a balance between the long hunger for equal chance of the lowlier and the disturbing concern of the community for higher standards of performance, the State should not jettison the germinal principle of equality altogether. The dilemma of democracy is as to how to avoid validating the abolition of t...
1
10,187
1,997
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: service and they cannot thereafter be treated differently by reference to the consideration that they were recruited from di...
V G Jagdishan Vs. M/s. Indofos Industries Limited
Judge and the Division Bench of the High Court and direct the Labour Court, Delhi to decide and dispose of the case at the earliest. 5. As per the office report, service is not complete on sole respondent No. 1 and as per the post tracking report, notice has not been delivered to respondent No. 1 with postal remarks as...
0[ds]5. As per the office report, service is not complete on sole respondent No. 1 and as per the post tracking report, notice has not been delivered to respondent No. 1 with postal remarks as Addressee left without instructions. However, the present Special Leave Petition (SLP) is of the year 2016 and for the reasons ...
0
2,013
1,023
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: Judge and the Division Bench of the High Court and direct the Labour Court, Delhi to decide and dispo...
Municipal Council Of Jodhpur Vs. M/S. Parekh Authmobilies Ltd
of the pleadings, according to Shri Bhandari, would make it clear that these were not suspended or withdrawn. Reference was made to paragraphs 6 and 7 of the reply to the writ petition at p. 116 of the paper book to the effect that it was the case of the appellant that facilities provided to the Indian Oil Corporation ...
0[ds]We are, however, unable to accept these contents. If the goods were brought within the municipal limits for the purpose of sale (sale means pausing of the title to the purchaser), then different considerations might have appliedBut in view of the facts of this case, the title passed to the goods outside the munici...
0
12,830
3,465
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: of the pleadings, according to Shri Bhandari, would make it clear that these were not suspended or withdrawn....
Devji @ Deviji Shivji Vs. Maganlal R. Athrana & Others
courts below how found concurrently that the sub-lease in question was taken by respondent No. 4 alone, the only point urged by Mr. Sarjoo Prasad in support of the appeal is that respondent No. 4 being a partner in the Saurashtra Coal Concern, all the partners of the firm are liable under the lease inasmuch as the firm...
0[ds]This, however, has never been the case of the appellant in the courts below. The only case which he put forward was that the lease was taken by respondent No. 4 on behalf of all the respondents. In other words his case was that respondent No. 4 was a benamidar for the partnership firm. It is only this case which t...
0
2,008
270
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: courts below how found concurrently that the sub-lease in question was taken by respondent No. 4 alone, the only point urg...
Ram Babu Tiwari Vs. United India Insurance Co. Ltd.
any licence. Furthermore, it is beyond dispute that he had a licence only for one year and for about 3 years thereafter, he failed and neglected to renew his licence. His licence was renewed only on and from 7.2.1996. 16. What would be the effect of not having a licence for such a long period is the question. 17. Secti...
0[ds]12. In view of the aforementioned provisions, in the event a defence on the part of the insurance company that the vehicle involved in the accident was not being driven by a driver having a valid driving licence would be a valid one.The question as to whetherthe owner of a vehicle had taken care to inform himself ...
0
3,416
398
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: any licence. Furthermore, it is beyond dispute that he had a licence only for one year and for about 3 years there...
Mohan Singh Vs. Subhash Chander Julka
the Slums Act had only granted permission with respect to a portion of the premises in dispute and, therefore, a decree for eviction by the Controller could not have been passed for the entire premises. In support of the contention, the learned counsel relied on a decision of this Court in Lal Chand v. Radha Kishan (AI...
0[ds]6. The Controller has rightly pointed out that a mere clerical omission of the barsati in the second floor would not have the effect of wiping out the extent of the permission granted by the Controller in respect of the premises in dispute. The Controller has also pointed out that it was not disputed before him th...
0
1,655
369
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: the Slums Act had only granted permission with respect to a portion of the premises in dispute and, therefor...
State Of Himachal Pradesh & Anr Vs. Union Of India & Ors. Etc
same date, their seniority shall be determined by the Excise and Taxation Commissioner whose decision shall be final.17. The contention of the appellants is that under their conditions of service when they were allocated to Himachal Pradesh on the appointed date 1 November, 1966 in the former State of Punjab. In accord...
0[ds]This contention is utterly unsound. The seniority list has been prepared by giving the employees of Himachal Pradesh, the benefit of the date of upgradation as 1 April, 1966. The Government of India sanctioned the date 1 May, 1969. The State of Himachal Pradesh is not only setting at naught the direction but is gi...
0
2,790
532
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: same date, their seniority shall be determined by the Excise and Taxation Commissioner whose decision shall be fin...
Dhanraj Vs. New India Assurance Co. Ltd.
the facts are as follows. On 26th August 2000, the Appellant along with certain other person was travelling in his own Jeep. Around 6.30 A.M. the Jeep met with an accident. In the accident, the Appellant as well as the other passengers received injuries. A number of Claim Petitions came to be filed. The Appellant also ...
0[ds]In the case of Oriental Insurance Co. Ltd vs. Sunita Rathi & Ors. [1998 ACJ 121 ] it has been held that the liability of an Insurance Company is only for the purpose of indemnifying the insured against liabilities incurred towards third person or in respect of damages to property. Thus, where the insured i.e. an o...
0
1,170
222
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: the facts are as follows. On 26th August 2000, the Appellant along with certain other person was travelling in his own Jee...