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  Income Tax Act. Amounts paid by resident Indian end users to non resident computer software manufacturers for computer software is not royalty for copyright in the software. Amount does not give rise to income taxable in India. Supreme Court 2 March 2021

  • 02-March-2021
  • Daksha Legal
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  Building Tax on Educational Institutions. Residential accommodations for nuns and hostels attached to institutions are also exempted. Supreme Court. 1 March 2021.

  • 01-March-2021
  • Daksha Legal
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  Negotiable Instruments Act. Proceedings under Sections 138 and 141 cannot be initiated against Corporate debtor during the moratorium period under Section 14 of the Insolvency and Bankruptcy Code. Supreme Court. 1 March 2021.

  • 01-March-2021
  • Daksha Legal
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  Cr.P.C. Section 210. Merely because on the same facts earlier the complaint is filed and is pending there is no bar to lodge the Police FIR with the same allegations unless the subsequent FIR is filed only to harass the accused. Supreme Court. 1:3:2021

  • 01-March-2021
  • Daksha Legal
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  Cr.P.C. Section 482. Fraud. When the complaint does not disclose fraudulent or dishonest inducement which is an essential ingredient to constitute an offence under Section 420 IPC the proceedings are liable to be quashed. Supreme Court. 1 March 2021

  • 01-March-2021
  • Daksha Legal
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  Land Acquisition Act 1894. Section 4A read with Section 17. Unjustified invocation of urgency clause vitiates the acquisition process. Case Laws discussed. Supreme Court 1 March 2021

  • 01-March-2021
  • Daksha Legal
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  Compromise arrived at and duly recorded before Lok Adalat in the presence of the parties and their counsel cannot be challenged alleging lack of consent or free will. Karnataka High Court. 13 June 2019

  • 13-June-2019
  • Daksha Legal
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  Quashing of criminal proceedings. Corruption. Courts should be slow in exercising the power under Section 482 of Cr.P.C. especially where serious allegations of Corruption by public servants are made. Karnataka High Court. 26 Feb 2021

  • 26-February-2021
  • Daksha Legal
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  Quashing of criminal proceedings. Since power under Section 482 Cr.P.C. to be exercised in the rarest of rare cases- resort to Articles 226 and 227 of the Constitution is permissible only in the most extraordinary cases. Karnataka High Court. 26 Feb 2021

  • 26-February-2021
  • Daksha Legal
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  Banking. Karnataka High Court deprecates practice of banks in recovering only a portion of loan under the guise of One Time Settlement. Dismisses writ petition of the debtor who abused the process with heavy costs. 25 Feb 2021

  • 25-February-2021
  • Daksha Legal
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  Foreign Exchange Regulation Act 1973. Contract or agreement pertaining to transfer of immovable property of a foreign national without previous permission of the RBI would be unenforceable in law. Supreme Court.

  • 06-February-2023
  • Daksha Legal
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  Cr.P.C. Accused residing outside the territorial jurisdiction of Magistrate. The Magistrate must adopt Halt and Proceed approach guided by Section 202. Karnataka High Court 26 Feb 2021

  • 26-February-2021
  • Daksha Legal