income Archives | SCC Times

Freedom fighters’ pension cannot be taken as ‘income’ to deny family pension; Objective of Freedom Fighter Pension Scheme is to honour the sacrifices of the fighters: Madras High Court

Madras High Court: B Pugalendhi J. allowed the family pension to be given to the daughter ‘petitioner’ arising out of the employment

Case Briefs High Courts

Chhattisgarh High Court entitles father-in-law to pay maintenance; “Estate of the husband can be preferred to claim over the estate of father or mother of daughter in law”

Chhattisgarh High Court: A Division Bench of Goutam Bhaduri and Deepak Kumar Tiwari JJ. entitled father-in-law to pay maintenance to widowed daughter-in-law

Case Briefs High Courts

[S. 37 IT Act] Ori HC | The reasonableness of the expenditure had to be adjudged from the point of view of the businessman; Applied the test of commercial expediency

Orissa High Court: A Division Bench of S. Muralidhar CJ and R. K. Pattanaik J. dismissed the appeal filed by the assessee

Case Briefs High Courts

If wife sells out some property, in order to maintain her children, would that mean the wife will not have opportunity to claim maintenance under S. 125 CrPC? All HC explains

Allahabad High Court: Brij Raj Singh, J., while discussing the matter with regard to providing maintenance to a wife, noted that the

Case Briefs District Court

Is it possible for a husband to suddenly become devoid of all income sources when asked to provide maintenance to his wife? Saket Court elaborates

Saket Courts, Delhi: While addressing a maintenance matter, Anuj Agrawal, Additional Sessions Judge-05, expressed that, it can not be believed that a

Case Briefs District Court

Husband’s company can have ‘Virat Kohli’ as a brand ambassador, but cannot provide maintenance to wife: Man tried appearing as a pauper? Saket Courts adjudicates

Saket Courts, New Delhi: Anuj Agrawal, Additional Sessions Judge –05 while addressing case wherein the maintenance sought by wife, held that, “It

Case Briefs High Courts

‘Unmarried daughter, even if earning, can’t be assumed to have sufficient resources to meet matrimonial expenses’: Del HC orders father to pay marriage expenses of daughters

Delhi High Court: The Division Bench of Vipin Sanghi and Jasmeet Singh, JJ., expressed that, Kanya Daan is a solemn and pious

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | Registration of a Religious or Charitable Trust under S. 12AA of Income Tax Act | On what basis is registration granted or denied to Trust? Read on

Income Tax Appellate Tribunal (ITAT): The Bench of Inturi Rama Rao (Accountant Member) and Partha Sarathi Chaudhary (Judicial Member), decided whether registration

Case Briefs Supreme Court

Interest free funds not kept in separate account. Can proportionate disallowance on interest under Section 14A of IT Act be allowed? SC explains

“… in taxation regime, there is no room for presumption and nothing can be taken to be implied.”

Case Briefs High Courts

Del HC | Can magazine covers be sufficient evidence to explain that wife who is a model can sustain herself? HC addresses while deciding a Maintenance matter

Delhi High Court: Subramonium Prasad, J., while addressing a revision petition in regard to maintenance of wife, held that Magazine covers are

Case Briefs High Courts

Cal HC | Pre-requisite for awarding maintenance under Hindu Marriage Act: Independent income of husband or wife to support either is enough? Read on

Calcutta High Court: Shampa Sarkar, J., expressed that Hindu Marriage Act is a gender-neutral provision and further expressed the scope of maintenance.

Case Briefs High Courts

Kar HC | Income from the exercise of the stock option has to be treated as income from salaries only when the relationship of employer-employee is established for purposes of S. 15-17 of IT Act

Karnataka High Court: A Division Bench of Alok Aradhe and H. T. Narendra Prasad JJ., allowed the appeal and quashed the impugned

Hot Off The Press News

Clarification regarding proposal in Finance Bill, 2020 on a provision with regard to –NRI Tax

Finance Bill, 2020 has proposed that an Indian citizen shall be deemed to be resident in India, if he is not liable

Legislation Updates Notifications

CBDT | Taxability of income earned by a non-resident investor from off-shore investments through an Alternate Investment Fund

In the context of Alternate Investment Funds (AIFs), references have been made to the Central Board of Direct Taxes (the Board) seeking

Case Briefs High Courts

Kar HC | Age of deceased must be taken into consideration while calculating ‘loss of dependency’ for purpose of granting compensation in a motor accident

Karnataka High Court: H.T. Narendra Prasad, J. dismissed the appeal filed by an Insurance Company against the order passed by Motor Accident

Case Briefs High Courts

Gau HC | Husband bound to maintain wife and child under S. 125 CrPC in absence of specific evidence as to the income of wife

Gauhati High Court: Hitesh Kumar Sarma, J. dismissed a revision petition filed against the order of the family court whereby the petitioner was

Case Briefs High Courts

Del HC | S. 24 HMA not meant to equalise income of wife with that of husband; wife cannot convert husband’s income in Indian currency and seek enhancement

Delhi High Court: A Bench of Jyoti Singh and G.S. Sistani, JJ. dismissed an appeal filed against the order of the family court

Case Briefs Supreme Court

Motilal Pesticides overruled as it missed the difference in the terms ‘Income’ and ‘Gross Total Income’

Supreme Court: The 3-judge bench of Dr. AK Sikri, SA Nazeer and MR Shah, JJ decided an issue relating to interpretation of

Legislation Updates Rules & Regulations

Conduct of Elections (Amendment) Rules, 2019 notified by Central Government | Changes in “Form 26” introduced

S.O. 1023(E)—In the exercise of the powers conferred by Section 169 read with Section 33 of the Representation of People Act, 1951

Case Briefs High Courts

Some guesswork is permissible for calculating income of parties while deciding application under Section 24 of Hindu Marriage Act: Del HC

Delhi High Court: A Division Bench comprising of G.S. Sistani and Jyoti Singh, JJ. dismissed an appeal filed against the order of the