India is not anti-religious to oppose any religious faith. Secularism represents, in a true sense, universalism and freedom, which are the essential characteristics of secularism

Excerpt: The State is secular in the sense that the Government will not associate itself directly with any religion; but at the same time, every religion and faith are equally honoured and every citizen is free to practice his own religious belief. India is not anti-religious to oppose any religious faith. Secularism represents, in a … Continue reading India is not anti-religious to oppose any religious faith. Secularism represents, in a true sense, universalism and freedom, which are the essential characteristics of secularism

K.R.K. Vara Prasad vs Union Of India

Andhra High Court K.R.K. Vara Prasad vs Union Of India on 12 February, 1980Author: PunnayyaBench: Lakshmaiah, Punnayya JUDGMENT Punnayya, J. 1. The petitioner is the President of the Indian Fundamental Rights Association having its Head-quarters at Secunderabad. He seeks for the declaration that the definition given under Section 18 of the Indian Penal Code is ultra vires … Continue reading K.R.K. Vara Prasad vs Union Of India

Maddi Sudarsanam Oil Mills Co. vs Commissioner Of Income-Tax

  Andhra High Court Maddi Sudarsanam Oil Mills Co. vs Commissioner Of Income-Tax, ... on 24 February, 1959 Equivalent citations: 1959 37 ITR 369 AP JUDGMENT JAGANMOHAN REDDY, J. - In compliance with our directions dated March 26, 1955, under section 66(2) of the Income-tax Act, the Income-tax Appellate Tribunal, Hyderabad, has stated a case on the … Continue reading Maddi Sudarsanam Oil Mills Co. vs Commissioner Of Income-Tax

When there are certain other deductions which are to be disallowed such as wealth-tax payment in Section 40, can it be said that after making an estimate, the wealth-tax should again be added back to the profit, no its untenable.

Excerpt:  When there are certain other deductions which are to be disallowed such as wealth-tax payment in Section 40, can it be said that after making an estimate, the wealth-tax charged in the profit and loss account should again be added back to the profit. This example illustrates how the contention of the Revenue, that Section 40(b) makes … Continue reading When there are certain other deductions which are to be disallowed such as wealth-tax payment in Section 40, can it be said that after making an estimate, the wealth-tax should again be added back to the profit, no its untenable.

P. Govinda Reddy And Ors. vs Golla Obulamma

Excerpt: the mortgage by its nature being one and indivisible both in regard to amount as well as secturity and the interest of the mortgage having devolved or all his heirs jointly, no suit for enforcement thereof can be validly brought except inconsonant with the principle of indivisibility. Anyone or some of the heirs therefore … Continue reading P. Govinda Reddy And Ors. vs Golla Obulamma