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
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
The girl had expressed a marked reluctance to stay with her father. The High Court was of the opinion that the children had developed long standing affection towards their maternal grandfather, aunt and uncles. It will take a while before they develop the same towards their step father. The sex of the minor girl who … Read more
