This Court in a long line of cases has given wider meaning to the word ‘consent’ in the context of sexual offences as explained in various judicial dictionaries. A woman who is victim of sexual assault is not an accomplice to the crime. Her evidence cannot be tested with suspicion as that of an … Read more
On the basis of the definition, we can find in clause 2 (11) “undisclosed asset located outside India” means an asset (including financial interest in any entity) located outside India, held by the assessee in his name or in respect of which he is a beneficial owner, and he has no explanation about the … Read more
Sir, thank you for giving me the opportunity to speak on the Companies (Amendment) Bill. Sir, this House and the other House passed the Companies (Amendment) Act, 2013 after an exercise of more than a decade. The Companies Act, 1956 was replaced by the Companies Act, 2013 after a prolonged discussion, deliberations with the … Read more
The High Court fell in grave error in holding that the suit was barred by time, and ignored to appreciate that the right of the appellants to have the revenue record corrected arose when the appellants came to know about the wrong entry and the respondents failed to join the appellants in getting it … Read more
The assessee, a cooperative society, engaged in the business of providing credit facilities to its members and marketing their agricultural produce, invested the surplus funds in short-term deposits with the Banks and in Government securities, and earned interest thereon. The assessee showed the said interest income under the head “Income from business” but the … Read more
I am grateful to the hon. members who have made such a meaningful contribution to the debate. I also feel a little disappointed that this year the demands of the Ministry of External Affairs could not come before the House as they have always been coming year after year and I think this should be … Read more
