Judgements by FCS Deepak Pratap Singh

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

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

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.

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

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

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

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

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.

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.

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