Income Tax Act, 1961, Section 9(1), 194J, Finance Act, 2004, Section 40(a)(ia) -- High court held that transaction charges paid by a member of the BSE to transact business of sale and purchase of shares amounts to payment of a fee for `technical services', so TDS was deductible - `Technical services' would denote seeking of services to cater to the special needs of the..........
Consumer Protection Act, 1986, Section 12 -- Complaint - Dismissal in default or non prosecution - Second complaint - Held, second complaint is maintainable...........
Consumer Protection Act, 1986 - - Speedy disposal of consumer disputes - Direction to Constitute three member committee - For removal of deficiencies in Consumer fora and Commissions to make them more effective and efficient - Committee to comprise the following three members: (i) A former judge of Supreme Court; (ii) a former judge of High Court; (iii) Secretary to..........
Consumer Protection Act, 1986, Section 12 -- Insurance claim - Five passengers travelling in goods carrying vehicle having capacity of only 1+1 - Vehicle in question met with an accident on account of rash and negligent driving of offending vehicle against whom criminal case under IPC registered - Respondent/insurance company failed to produce any evidence that accident..........
Consumer Protection Act, 1986, Section 12, Haryana Urban Development Authority Act, 1977, Section 15 -- HUDA - Re-allotment of plot on revised rate - Plot allotted to appellant was cancelled by HUDA on account of default in payment of enhanced money - 10% earnest money also refunded to appellant and he accepted the same - However, District Forum restored the allotment -..........
Consumer Protection Act, 1986, Section 12, 13(2)(a) -- Consumer complaint - Written statement - Opposite party has to give his version of the case within a period of 30 days from the date of receipt of copy of complaint - District Forum can grant a further period of 15 days to the opposite party for filing his version or reply and not beyond that...........
Essential Commodities Act, 1955, Section 3, 7, West Bengal Kerosene Control Order, 1968 -- Paras 5(1), 9, 10 - Authority to pass order - Business of superior kerosene oil as agent - Grant of license - Delivery of oil in excess of monthly limit - Grant of opportunity of hearing to writ applicant by SCFS - After perusal of records Director of Consumer goods issued fresh show..........
Plot -- Allotment - Deficiencies in the development work - Allottees given possession but without providing basic amenities with the result that allottees could not start construction - This is deficiency of service - Consumer Forum held that PUDA was not entitled to charge any interest prior to providing basic amenities and amount of interest which might have been..........
Consumer Protection Act, 1986, Section 14 -- Consumer dispute - Complainants took home loan on floating rate of interest basis - Due to increase in rate of interest complainant willing to pay fixed rate of interest - National Commission without considering all the terms of contract, fixing rate of interest irrespective of increase or decrease in FPR, erroneous in law and..........
Consumer Protection Act, 1986, Section 12 -- Accident - Compensation - Payable whether by creditor bank or owner when vehicle was not insured at the time of accident - Vehicle purchased with bank loan - Vehicle not insured at the time of accident - Creditor bank is not liable to get renewed the insurance policy on behalf of owner of vehicle from time to time - It is driver..........
