EASYOFFICE
EASYOFFICE

Judgements by FCS Deepak Pratap Singh

View Full Profile


A bank acting as per the remedies available to it under the SARFAESI Act for recovery cannot be termed as a dominant entity when it acts in accordance with provision thereof as it is acting in recovery of its funds/money in order to mitigate losses i

Posted in Corporate Law |   146 Views



Assessment order passed under GST after death was invalid. Assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity, and no other issues are decided by this Court and such other issues are left op

Posted in GST |   852 Views



The Adjudicating Authority cannot direct a forensic audit and engage in a long-drawn pre-admission exercise which will have the effect of defeating the object of the �I&B Code,2016.

Posted in Corporate Law |   263 Views



In the said judgment, SC reiterated the observations of its earlier judgement that a MOFS prepared after family arrangement was already made for the purpose of recording the information or for the information of the court, is not required to be regis

Posted in Corporate Law |   6300 Views



The Gujarat High Court held -that the Doctrine of Res Judicata not strictly applicable to Income Tax Proceedings yet in order to maintain consistency, theRevenue cannot be permitted to rake up stale issues again merely because the scope ofappeal is w

Posted in Income Tax |   393 Views



It was held that Share application money is capital borrowed for purpose of business or profession until shares are allotted.

Posted in Income Tax |   181 Views



The object of S. 143(1A) isthe prevention of evasion of tax - The burden of proving that the assessee has soattempted to evade tax is on the Revenue which may be discharged by establishingfacts and circumstances from which a reasonable inference can

Posted in Income Tax |   161 Views



It recently upheld a Consumer Commission order wherein it was held that in cases where the death of the insured has occurred due to injuries suffered from a fall, the registration of FIR may not be required for processing the life insurance claim.

Posted in Corporate Law |   209 Views



Whether forfeiture of gratuity, under The Payment of Gratuity Act, 1972 (‘the Act’), is automatic on dismissal from service, is the issue for consideration in this case.

Posted in Corporate Law |   906 Views



Whether interim wages included in the term 'wages' under the Act?

Posted in Corporate Law |   251 Views