Ankit Bharti vs State Of U.P. And Another

Excerpt:  Section 438 Cr.P.C. on its plain terms does not mandate or require a party to first approach the Sessions Court before applying to the High Court for grant of anticipatory bail. The provision as it stands does not require an individual first being relegated to the Court of Sessions before being granted the right of … Continue reading Ankit Bharti vs State Of U.P. And Another

Cit vs Ram Rattan Lal Verma

Allahabad High Court Cit vs Ram Rattan Lal Verma on 1 December, 2004 Equivalent citations: 2005 145 TAXMAN 256 All Author: P Krishna ORDER P. Krishna, J. The income-tax Appellate Tribunal, Delhi at the instance of the Income-tax department has referred the following two questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter … Continue reading Cit vs Ram Rattan Lal Verma

Cit vs Ram Rattan Lal Verma

Excerpt:  payments received by an employee in respect of any period of leave not availed of by him will be exempt from income-tax only in cases where such payments are received on retirement and subject to the fulfilment of the other conditions laid down in section 10(10AA) of the Income-tax Act Allahabad High Court Cit vs Ram … Continue reading Cit vs Ram Rattan Lal Verma

Keeping of accounts of a factory is a work incidental to the manufacturing process

Excerpt: Keeping of accounts of a factory is a work incidental to the manufacturing process and so the "munim" is defintely covered by the definition of the word "worker." So far as the question of closing of the factory goes, the lower appellate Court has observed that mere stopping of the manufacturing process did not … Continue reading Keeping of accounts of a factory is a work incidental to the manufacturing process

A joint owner can not, without the consent of the other joint owner, grant a license or interest in the copyright

Excerpt: A joint owner can not, without the consent of the other joint owner, grant a license or interest in the copyright. If a license is granted by one joint owner without the consent of the other, it does not bind the former and the other joint owner can sue the licensee for infringement Allahabad … Continue reading A joint owner can not, without the consent of the other joint owner, grant a license or interest in the copyright

the copyright in the question papers set for the High School and Intermediate examinations belongs to the paper-setters;

Excerpt: The 'literary works' referred to in Section 13 of the Indian Copyright Act 1.957, are not confined to works of literature in the commonly understood sense, but must be taken to include all works expressed in writing, whether they have any literary merit or not. This is clear from the definition given in Section 2(o) of … Continue reading the copyright in the question papers set for the High School and Intermediate examinations belongs to the paper-setters;

In order to claim benefit of deduction under Clause (c) of the second proviso to Section 23(1) of the Act from the annual value, the unit should be a residential unit.

   Excerpt: The applicant is an individual. He derives income from salary and property. He owns a property situated at B-40, Nirala Nagar, Lucknow. The ground floor of the property was let out on 1st Aug., 1978, to the Fertiliser Corporation of India Ltd. on a monthly rent of Rs. 4,500 out of which Rs. 1,250 … Continue reading In order to claim benefit of deduction under Clause (c) of the second proviso to Section 23(1) of the Act from the annual value, the unit should be a residential unit.

alienation of the ancestral joint family property by a Hindu father is not binding on his son if it was made for inadequate consideration, even though there was a legal necessity

Excerpt: Allahabad High Court Dudh Nath vs Sat Narain Ram And Ors. on 30 November, 1965 Equivalent citations: AIR 1966 All 315 Author: J Sahai Bench: J Sahai, R Pathak, G Mathur JUDGMENT Jagdish Sahai, J. 1. The question refer red to this Full Bench is as follows:-- "Whether an alienation of ancestral joint family … Continue reading alienation of the ancestral joint family property by a Hindu father is not binding on his son if it was made for inadequate consideration, even though there was a legal necessity