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12/01/2022

Provisions of law are not mere formulae to be observed as rituals.Beneath the words of a provision of law generally speaking, there lies a juristic principle in it. It is the duty of the court to ascertain that principle and implement it.

Indira Nehru Gandhi Vs. Raj Narain 1972 SCC

26/11/2021

Law is only subject.....which requires knowledge of all subjects...

26/11/2021

A person advocates ownself from childhood .....After law degree he just ..gains some more confidence

02/11/2021

A Law student may presume the existence of 'General Studies' bare acts....😊....it may be lucent's or some one else.....

28/09/2021

*Industrial Law*
Tribunal is a judicial body or at any rate a quasi-judicial body.
-----Vishwamitra Press(Karyalaya) Kanpur Vs. Their Workmen, AIR 1953 SC....it has also been held that Industrial Tribunal is a court within the meaning of section 10 of U.P. General Clauses Act.

18/09/2021

*Taxation*
It is remarkable that a mere existence of a dispute as to the title of the property, even when a suit has been filed, cannot of itself hold up assessment Proceedings. In such a case, the Income Tax Officer has power to decide whether or not the assessee is the owner of the property and his decision will continue to be operative until the suit is disposed of or the dispute is settled.
--------------------------------------------------------------------...Keshardeo Chamaria V. C.I.T., 1939 P.C.
--------------------------------------------------------------------
Note : In such a case, usually the person who receives the income from the house property is asked to pay income-tax in respect of the income derived.

17/09/2021

*Taxation*

Dearness Allowance(DA), City Compensatory Allowance and House Rent Allowance..... are part of parcel of income by way of salary and hence these '3' are taxable under the head salaries.

----Karmchari Union V. Union of India,
A.I.R. 2000 S.C. 1226.

16/09/2021

Difference between "Contract Of Service" and "Contract For Service"
-----------------------------------------------------------
In case of contract of service, the master or employer cannot only order or require what is to be done but also how it should be done, but in the case of contract for service, the master can only order or require what is to be done.
Note: Contract of an agent or professional man is a contract for service and hence they cannot be treated as an employee.
-------(Dharangadhara Chemical Works Ltd. V. State of Saurashtra 1957 S.C.R. 152.)

13/08/2021

The word "section" denotes one of those portions of a chapter of this code(IPC) which is distinguished by prefixed numeral figures........................section 50 IPC,1860

12/08/2021

*Taxation*
1.
For the purpose of taxation, the taint of illegality associated with income is immaterial..............Satyanarayan Rungta Vs. CIT 1979 CAL
2.
Income will be taxable in the hands of recipient even if his title to income is in dispute........Franklin Vs. LR.

30/07/2021

⚖️"Judges interpret word of statutes, their words are not to be interpreted as statute"
This has been held by Supreme Court in
Ashwini Kumar Singh Vs. Up Public Service Commission 2003 S.C.
and subsequently reiterated by Supreme Court in
Government of Karnataka Vs. Gowramma 2008 S.C. ⚖️

27/06/2021

Chief Justice of India Justice NV Ramana on Saturday released former Supreme Court judge RV Raveendran’s book "Anomalies in Law and Justice".

10/06/2021

-:Jurispudence:-

Immunity is exemption from the power of another in the same way as liberty is exemption from right of another.
----------Supreme Court observed in :

State of Rajasthan Vs. UOI , 1977

10/06/2021

-:Jurisprudence:-
Austin:- "A party has a right when another or others are bound or obliged by law to do or forbear towards or in regard of him".
Stuart Mill:- When a prisoner is sentenced to death the jailor is duty-bound to execute him. In such case convict has no right to be hanged, in fact it is only disability imposed by law and no right at all.⚖️😊⚖️

10/06/2021

-:Jurisprudence:-
Austin:- Duty owed to the state is absolute and there are no co-relative rights in the state.
Salmond:- Absolute duty doesn't exist, there can be no duty without a right any more than there can be a husband without a wife or parent without a child.⚖️😊⚖️

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