Judgements by FCS Deepak Pratap Singh

In this reference at the instance of the assessee, the following two questions have been referred to this court under s. 256(1) of the I.T Act, 1961.

THE SUPREME COURT ON HELD THAT the reassessment notices issued under the unamended Section 148 of the Income Tax Act on or after April 1, 2021, will not be deemed to be invalid just because they were issued under the old law.

Reservation is curse for our country. Our great Late Baba Saheb Ambedkar had approved reservations for a certain period only. But greedy politicians have extended year to year. The reservation system is killing intelligentsia of the country. Out Cons

 The term 'foreign contribution' is defined under Section 2(h) of FCRA to mean "the donation, delivery or transfer made by any foreign source - (i) of any article, not being an article given to a person as a gift for his personal use, if the market v

In the case of Tata Education and Development Trust (Taxpayer), the Mumbai Tribunal held that the amount spent for charitable purposes outside India, which is approved by the Central Board of Direct Taxes (CBDT), is allowable as qualifying applicatio

In an action for infringement when the defendant’s trademark is identical with the plaintiff’s mark, the court will not enquire whether the infringement is such as is likely to deceive or cause confusion. But where the alleged infringement consists o

When a transport corporation hires a motor vehicle for use from its registered owner, the third-party insurance coverage will also be deemed to be transferred along with the vehicle, reiterated the Supreme Court in a recent decision. The person who i

The Madras High held that the aggrieved person cannot file claim petitions both under the Motor Vehicles Act ,1988 as well as the Workmen Compensation Act,1923 in respect of the very same accident. The court also held that previous decisions of vario

AO has no power to start fresh assessment in a case ,in which Hon’ble Tribunal has set aside order of AO, unless specific directions has been given in the order setting aside by appellate authority.

This appeal arises from a decision rendered by the National Consumer Disputes Redressal Commission ("NCDRC") on 19 September 2018. The NCDRC partly allowed the appeal filed by the insurer against a decision of the State Consumer Disputes Redressal Co