Motor Vehicles Act, 1988, Section 173 -- Enhancement of compensation - Deceased working as Drive and running Company in USA - Claimants attempted to place on record various documents I.T. Return bearing social security number and salary certificate but same had been rejected by Tribunal as they did not bear stamp of Consulate General of India and in absence of proof of..........
Income Tax Act, 1961, Section 14A(1) -- Expenditure incurred in relation to income not includible in total income - Disallowance of deduction - Applicability - Requirement for attracting provisions of S.14A(1) of the Act is proof of the fact that expenditure sought to be disallowed/deducted had actually been incurred in earning the dividend income...........
Hindu Law -- Partition suit - Joint family property - Property held by female member cannot be treated as joint family property, particularly, when there is no proof to show that said property was held on behalf of other family members and property was purchased in her name out of joint family income - Said property is absolute and exclusive property of female member and..........
Hindu Marriage Act, 1955, Section 24 -- Maintenance pendente lite - Husband having flourishing business - He has 21 vehicles - Husband paying monthly EMIs for said vehicles taken on finance - Cogent proof of exact amount paid towards EMIs not disclosed by husband - Presumptive income of Rs.10,000 per vehicle is justified keeping in view the monthly withdrawals which..........
Income Tax Act, 1961, Section 40A(2), 256(2), Constitution of India, 1950, Article 136 -- Deletion of disallowance of service charges paid to Trading Company made u/s 40A(2) of the Act - If service had been rendered to assessee by UTC during Assessment Year in question and service charges had been paid for such service rendered, naturally, it was incumbent on part of..........
Prevention of Corruption Act, 1988, Section 7, 13(e) -- Illegal gratification - Expenses and saving more than Income - Proof - Sometimes a Government employee may save some part of his salary but it is not expected that saving is to be reflected every month in account - There is no hard and fast rule to show as to how much amount is to be used to meet out expenses as it..........
Criminal Procedure Code, 1973, Section 125 -- Maintenance - Husband contended that he is addicted to alcohol & has no source of income - Only inference that can be drawn from such a stand is that he is not willing to maintain his wife - Wife on the other hand also supporting a daughter born out of wedlock & who is of marriageable age - No documentary proof as regards..........
Prevention of Corruption Act, 1988, Section 13(1)(e) -- Disproportionate assets - Burden of proof - Held, it is burden of prosecution to prove that person, accused of having been found in possession of assets disproportionate to his known sources of income, is proved beyond reasonable doubt to have been found in possession of property disproportionate to his known sources..........
Prevention of Corruption Act, 1988, Section 13(1)(e) -- Disproportionate assets - Burden of proof - Accused alleged to have amassed assets disproportionate to his known source of income - Assessment of valuation of immovable and movable properties of accused could not be proved - Held, prosecution failed to establish that accused had been found in possession of assets..........
Prevention of Corruption Act, 1988, Section 13(1)(e) -- Disproportionate assets - Offence u/s.13(1)(e) - Burden of proof - Held, initial burden to prove, that either accused or any member of his family had, at any point of time, been in possession of property disproportionate to his known source of income, lies on prosecution - If initial burden is not discharged by..........
