About 1456 results

Deepali
Deepali Mahapatra 10 Nov 2017

law Journals

Kishan Dutt

Taxation – Direct Taxation – Income Act, 1961 S 264 – Claim for deduction – Held, if there is failure on part of petitioner in making claim for deduction, whether it is possible for Commissioner to grant one more opportunity - Petitioner sought for deduction of Rs. 4,60,617/- on premise that said expenditure was claimed as application for purpose of charitable purpose - Commissioner in Ext. P1 observed that intimation under S 143(1) of 1961 Act is not  order of assessment for purpose of S 264 of 1961 Act  - Statutory provisions that mere intimation does not amount to  order which could be revised under S 264 of 1961 Act - Revisional powers are very wide - Even if no such claim has been made earlier, such a claim can be entertained by Commissioner under S 264 of 1964 Act - Commissioner of  Income Tax is directed to reconsider matter – Petition disposed (P 13, 16, 17 and 19)
KDK_1_KER_247502 Kerala High CourtAgarwal Yuva Mandal (Kerala) vs Union Of India on 11 December, 2014Taxation – Direct Taxation – Income Act, 1961 S 264 – Claim for deduction – Held, if there is failure on part of petitioner in making claim…

amit
amit 8 Nov 2017

Discrimination against disabled person
CONTENTS1)  INTRODUCTION.. 12)  MEANING.. 13)  THE COMPLEXITY OF DEFINITION.. 34)  ORIGINS OF DISCRIMINATION.. 55)  THE EXPERIENCE OF DISABILITY.. 66)  CONCLUSION.. 8 1)   INTRODUCTIONDiscriminatory action against the physically or cognitively less able in some form or other has been an integral part…

Varun
Varun Kumar 6 Nov 2017

ASSOCIATION OF PERSONS V. BODY OF INDIVIDUALS
1)    INTRODUCTION:Association of persons (AOP) under the Income Tax Act is an entity or unit of assessment. Association of persons means two or more persons who collaborate for a mutual determination with a vision to earn an income. However, the…

Palak
Palak Kundra 5 Nov 2017

Bleeding Queens--- Is Woman Merely A Body?
Bleeding Queens-- Is Woman Merely A Body? So horrible that even a 100 year old grandmother is not safe in India. On Oct 30, she was lying on her bed, unable to walk or cry or even call out for help,…

Savitha
Savitha G 3 Nov 2017

LEGAL METROLOGY - REGISTRATION AS 'PACKER'/'IMPPORTER'
Every individual or an entity dealing with pre-packed commodities shall register themselves as a ”Manufacturer”/ “Packer” or an “Importer” with the Director/Controller of Legal Metrology in the concerned Jurisdiction. The Legal Metrology (Packaged Commodities) Rules, 2011 (Rules) completely provide for…

Trademarkclick
Trademarkclick .com 2 Nov 2017

SKODA’S RAPID: NOT SO FAST, SAYS THE COURT
A recent ruling in one of the district courts of India could have huge ramifications for automobile and Car enthusiasts as well as consumers. The ruling is based on the following narrative Czech Car manufacturers Skoda had launched Skoda's Rapid…

Varun
Varun Kumar 25 Oct 2017

Housing Discrimination in India, Religion based restrictive covenant that is, an agreement between the property holders to not lease or rent to “people of the Muslim, Christian or other Abrahamic faiths, or even lower-caste Hindus valid or not?
1. INTRODUCTION: In this research paper we will be dealing with the issue of housing discrimination in India. This research paper includes various legal issues and questions of law, such as, whether religion- based restrictive covenant that is, an agreement…

Palak
Palak Kundra 25 Oct 2017

Bleeding Queens--Raping wife above 18 is legal???
Bleeding Queens --- Raping wife above 18 is legal???Definitely, SC judges need best Psychiatric of the world because their October verdict on "rape of underage is illegal", says that all!!! Really???Since this world has been made, only the women are the…

Pallavi
Pallavi Pareek 23 Oct 2017

Sexual Harassment of Women at Workplace Act, 2013: Experts under Sexual Harassment Law at Workplace
The success or failure of a legislation is not decided merely by how airtight the law may look on paper or the intentions with which it has been drafted. Once passed, it is the implementation of the law that decides…
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