The word “perverse” has to be understood in law as defined to ...

Case Laws Indian Laws

April 15, 2020

The word “perverse” has to be understood in law as defined to mean “against the weight of evidence.” From the discussions it is held that the findings arrived at by the learned trial Court are perverse and erroneous. - HC

View Source

← Previous Next →

The word “perverse” has to be understood in law as defined to ...

Case Laws Indian Laws

April 15, 2020

You may also like:

Classification of goods - melamine utensils, i.e., plates, bowls, spoons and dinner sets, etc. - The word “appliances” being word of day-to-day use, its popular or...

Capital gain - Nature of land sold - capital asset or agricultural land - It is salutary principle of interpretation of law that a provision of law must be understood in...

Demonetization - Scope of the term "Any" - Validity of N/N. 3407(E) dated 8th November 2016, issued by the Central Government in exercise of the powers conferred by...

THE INCOME DECLARATION SCHEME, 2016 - Meaning of various terms defined.

Depreciation on the assets acquired under slump sale - when two or more words which are susceptible of analogous meaning are coupled together, they are understood to be...

On reading of the terms of the NIT it is clear that the word “Company” can only mean a company as understood under the Companies Act and cannot be read to include a firm....

Valuation of imported goods - It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the...

Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized...

MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

If in a Statutory Rule or Statutory Notification, there are two expressions used, one in General Terms and the other in special words, under the rules of interpretation,...

The High Court dismissed the appeal filed by the assessing officer against the order of the Income Tax Appellate Tribunal, holding that no substantial question of law...

Computation of capital gains - Slump sale u/s 2(42C) - transfer of capital assets u/s 2(47) - we took note of the submissions of the learned Senior Counsel for the...

Capital asset u/s 2(14) - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - Held Yes - Revenue has not been able to point...

Source of cash deposit during demonetization period - AO has not refuted or discredited these evidences and documents. AO does not mention why he is not accepting these...

Classification of services - Since the word “intermediary” is not defined in the CGST Act but defined in the IGST Act, the same meaning as assigned to it under the IGST...

Quick Updates: