Income Tax Act, 1961, Section 35AC(7) -- Deduction - Amount of donation - S.35-AC(7) of the Act is prospective in its operation which disallow deductions on and after 1-4-2018 - All assesses were rightly allowed to claim deduction of amount paid by them to eligible projects from their total income during two financial years i.e 2015-2016 and 2016-2017 - No deduction could..........
Constitution of India, 1950, Article 226 -- Judicial review - Court in exercise of its power of judicial review is to see whether a decision is vitiated by an apparent error of law - Test to determine whether a decision is vitiated by error apparent on face of record is whether error is self evident on face of record or whether error requires examination or argument to..........
Punjab Courts Act, 1918, Section 41, Civil Procedure Code, 1908, Section 100 -- Second appeal - Jurisdiction of second appeal is not to interfere with findings of fact on the ground that findings are erroneous, however, gross or inexcusable the error may seem to be - Findings of fact will also include the findings on the basis of documentary evidence - Jurisdiction to..........
Punjab Courts Act, 1918, Section 41, Civil Procedure Code, 1908, Section 100 -- Second appeal - Suit for specific performance - First Appellate Court returned a finding that plaintiff was ready and willing to perform contract and that defendants cannot take plea that they were not aware that son of plaintiff was power of attorney of plaintiff - Findings recorded by First..........
Civil Procedure Code, 1908, Section 115 -- Revision - Decree of specific performance modified to a decree of refund of sale consideration by High Court in a revision filed against execution proceedings - Such a course is not open in law...........
Banking law -- Bank guarantee - Invocation of - Court should not interfere with invocation or encashment of a bank guarantee so long as invocation was in terms of bank guarantee, particularly in absence of case of fraud, irretrievable injustice and special equities...........
Banking law -- Bank guarantee - Invocation of - A demand once made would oblige bank to pay under terms of bank guarantee - It is not for bank to determine as to whether invocation of bank guarantees was justified so long as invocation was in terms of bank guarantee...........
Banking law -- Bank guarantee - Invocation of - Appellant invoked bank guarantees issued by respondent because of failure of respondent to discharge obligations imposed upon it by Task Force Committee - Following invocation of bank guarantees, respondent itself addressed a communication to Member Secretary of appellant - Even appellant issued a notice to show cause to..........
Service -- Appointment on Ad hoc basis in a leave vacancy - On death of regularly appointed candidate, leave vacancy ceased to exist - Once a substantive vacancy arises, it has to be filled up in accordance with law - Appellant whose appointment was on ad hoc basis in a leave vacancy, has no right or entitled to claim that his appointment be converted into a substantive..........
Criminal Procedure Code, 1973, Section 386, 482 -- Appeal against conviction - Enhancement of sentence - Notice to accused - Notice given to accused during course of hearing - However, it is not clear whether such a notice was an oral notice or a notice in writing - Such a notice would not satisfy legal requirements - Any notice for enhancement must indicate why Court..........
