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<?xml version="1.0" encoding="UTF-8"?><rss version="2.0" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:wfw="http://wellformedweb.org/CommentAPI/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:sy="http://purl.org/rss/1.0/modules/syndication/" xmlns:slash="http://purl.org/rss/1.0/modules/slash/" xmlns:georss="http://www.georss.org/georss" xmlns:geo="http://www.w3.org/2003/01/geo/wgs84_pos#" > <channel> <title>Supreme Court – itatonline.org</title> <atom:link href="https://itatonline.org/archives/category/supreme-court/feed/" rel="self" type="application/rss+xml" /> <link>https://itatonline.org/archives</link> <description>Only the latest & most important updates on taxation</description> <lastBuildDate>Sat, 17 Apr 2021 06:33:39 +0000</lastBuildDate> <language>en-US</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <generator>https://wordpress.org/?v=6.5.2</generator><site xmlns="com-wordpress:feed-additions:1">109147760</site> <item> <title>Asset Reconstruction Company (India) Limited vs. Bishal Jaiswal (Supreme Court)</title> <link>https://itatonline.org/archives/asset-reconstruction-company-india-limited-vs-bishal-jaiswal-supreme-court-limitation-act-the-principle-of-s-9-of-the-limitation-act-namely-that-when-time-begins-to-run-it-cannot-be-halted-excep/</link> <comments>https://itatonline.org/archives/asset-reconstruction-company-india-limited-vs-bishal-jaiswal-supreme-court-limitation-act-the-principle-of-s-9-of-the-limitation-act-namely-that-when-time-begins-to-run-it-cannot-be-halted-excep/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Sat, 17 Apr 2021 06:33:39 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22585</guid> <description><![CDATA[Under S. 18 an acknowledgement of liability signed by the party against whom the right is claimed gives rise to a fresh period of limitation. Under Explanation (b) to the Section the word ‘signed’ means signed either personally or by an agent duly authorised. A company being a corporate body acts through its representatives, the Managing Director and the Board of Directors. Under S. 210 of the Companies Act it is the statutory duty of the Board of Directors to lay before the Company at every annual general body meeting a balance sheet and a profit and loss account for the preceding financial year. S. 211 directs that the form and contents of the balance sheet should be as set out in Part I of Schedule VI. The said form stipulates for the details of the loans and advances and also of sundry creditors. The balance sheet should be approved by the Board of Directors, and thereafter authenticated by the Manager or the Secretary if any and not less than two directors one of whom should be the Managing Director. (See S. 215). The Act also provides for supply of copies of the balance sheet to the members before the company in general meeting. Going by the above provisions, a balance sheet is the statement of assets and liabilities of the company as at the end of the financial year, approved by the Board of Directors and authenticated in the manner provided by law. The persons who authenticate the document do so in their capacity as agents of the company. The inclusion of a debt in a balance sheet duly prepared and authenticated would amount to admission of a liability and therefore satisfies the requirements of law for a valid acknowledgement under S. 18 of the Limitation Act, even though the directors by authenticating the balance sheet merely discharge a statutory duty and may not have intended to make an acknowledgement.<div class="read-more"><a href="https://itatonline.org/archives/asset-reconstruction-company-india-limited-vs-bishal-jaiswal-supreme-court-limitation-act-the-principle-of-s-9-of-the-limitation-act-namely-that-when-time-begins-to-run-it-cannot-be-halted-excep/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/asset-reconstruction-company-india-limited-vs-bishal-jaiswal-supreme-court-limitation-act-the-principle-of-s-9-of-the-limitation-act-namely-that-when-time-begins-to-run-it-cannot-be-halted-excep/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22585</post-id> </item> <item> <title>In Re: Expeditious Trial Of Cases Under Section 138 Of N.I. Act 1881.</title> <link>https://itatonline.org/archives/in-re-expeditious-trial-of-cases-under-section-138-of-n-i-act-1881/</link> <comments>https://itatonline.org/archives/in-re-expeditious-trial-of-cases-under-section-138-of-n-i-act-1881/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Sat, 17 Apr 2021 06:33:16 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22591</guid> <description><![CDATA[Chapter XVII inserted in the Negotiable Instruments Act, containing Sections 138 to 142, came into force on 01.04.1989. Dishonour of cheques for insufficiency of funds was made punishable with imprisonment for a term of one year or with fine which may extend to twice the amount of the cheque as per Section 138. Section 139 dealt with the presumption in favour of the holder that the cheque received was for the discharge, in whole or in part, of any debt or other liability. The defence which may not be allowed in a prosecution under Section 138 of the Act is governed by Section 140. Section 141 pertains to offences by companies. Section 142 lays down conditions under which cognizance of offences may be taken under Section 138. Over the years, courts were inundated with complaints filed under Section 138 of the Act which could not be decided within a reasonable period and remained pending for a number of years.<div class="read-more"><a href="https://itatonline.org/archives/in-re-expeditious-trial-of-cases-under-section-138-of-n-i-act-1881/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/in-re-expeditious-trial-of-cases-under-section-138-of-n-i-act-1881/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22591</post-id> </item> <item> <title>DCIT vs. Pepsi Foods Ltd (Supreme Court)</title> <link>https://itatonline.org/archives/dcit-vs-pepsi-foods-ltd-supreme-court-s-2542a-stay-by-itat-since-the-object-of-the-3rd-proviso-to-s-2542a-is-the-automatic-vacation-of-a-stay-that-has-been-granted-on-the-completion-of-365-days/</link> <comments>https://itatonline.org/archives/dcit-vs-pepsi-foods-ltd-supreme-court-s-2542a-stay-by-itat-since-the-object-of-the-3rd-proviso-to-s-2542a-is-the-automatic-vacation-of-a-stay-that-has-been-granted-on-the-completion-of-365-days/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Wed, 07 Apr 2021 11:03:12 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22563</guid> <description><![CDATA[Judged by both these parameters, there can be no doubt that the third proviso to Section 254(2A) of the Income Tax Act, introduced by the Finance Act, 2008, would be both arbitrary and discriminatory and, therefore, liable to be struck down as offending Article 14 of the Constitution of India. First and foremost, as has correctly been held in the impugned judgment, unequals are treated equally in that no differentiation is made by the third proviso between the assessees who 23 https://itatonline.org are responsible for delaying the proceedings and assessees who are not so responsible. This is a little peculiar in that the legislature itself has made the aforesaid differentiation in the second proviso to Section 254(2A) of the Income Tax Act, making it clear that a stay order may be extended upto a period of 365 days upon satisfaction that the delay in disposing of the appeal is not attributable to the assessee. We have already seen as to how, as correctly held by Narang Overseas (supra), the second proviso was introduced by the Finance Act, 2007 to mitigate the rigour of the first proviso to Section 254(2A) of the Income Tax Act in its previous avatar. Ordinarily, the Appellate Tribunal, where possible, is to hear and decide appeals within a period of four years from the end of the financial year in which such appeal is filed. It is only when a stay of the impugned order before the Appellate Tribunal is granted, that the appeal is required to be disposed of within 365 days. So far as the disposal of an appeal by the Appellate Tribunal is concerned, this is a directory provision. However, so far as vacation of stay on expiry of the said period is concerned, this condition becomes mandatory so far as the assessee is concerned. The object sought to be achieved by the third proviso to Section 254(2A) of the Income Tax Act is without doubt the speedy disposal of appeals before the Appellate Tribunal in cases in which a stay has been granted in favour of the assessee.<div class="read-more"><a href="https://itatonline.org/archives/dcit-vs-pepsi-foods-ltd-supreme-court-s-2542a-stay-by-itat-since-the-object-of-the-3rd-proviso-to-s-2542a-is-the-automatic-vacation-of-a-stay-that-has-been-granted-on-the-completion-of-365-days/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/dcit-vs-pepsi-foods-ltd-supreme-court-s-2542a-stay-by-itat-since-the-object-of-the-3rd-proviso-to-s-2542a-is-the-automatic-vacation-of-a-stay-that-has-been-granted-on-the-completion-of-365-days/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22563</post-id> </item> <item> <title>Engineering Analysis Centre Of Excellence Private Limited vs. CIT (Supreme Court)</title> <link>https://itatonline.org/archives/engineering-analysis-centre-of-excellence-private-limited-vs-cit-supreme-court-taxability-of-sums-received-for-supply-of-software-as-royalty-given-the-definition-of-royalties-contained-in-article/</link> <comments>https://itatonline.org/archives/engineering-analysis-centre-of-excellence-private-limited-vs-cit-supreme-court-taxability-of-sums-received-for-supply-of-software-as-royalty-given-the-definition-of-royalties-contained-in-article/#comments</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Tue, 02 Mar 2021 15:01:15 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22460</guid> <description><![CDATA[Given the definition of royalties contained in Article 12 of the DTAAs mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income Tax Act to deduct tax at source, as the distribution agreements/EULAs in the facts of these cases do not create any interest or right in such distributors/end-users, which would amount to the use of or right to use any copyright. The provisions contained in the Income Tax Act (section 9(1)(vi), along with explanations 2 and 4 thereof), which deal with royalty, not being more beneficial to the assessees, have no application in the facts of these cases. Our answer to the question posed before us, is that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income Tax Act. The answer to this question will apply to all four categories of cases enumerated by us in paragraph 4 of this judgment<div class="read-more"><a href="https://itatonline.org/archives/engineering-analysis-centre-of-excellence-private-limited-vs-cit-supreme-court-taxability-of-sums-received-for-supply-of-software-as-royalty-given-the-definition-of-royalties-contained-in-article/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/engineering-analysis-centre-of-excellence-private-limited-vs-cit-supreme-court-taxability-of-sums-received-for-supply-of-software-as-royalty-given-the-definition-of-royalties-contained-in-article/feed/</wfw:commentRss> <slash:comments>1</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22460</post-id> </item> <item> <title>Prabir Kumar Shaw vs. UOI (Patna High Court)</title> <link>https://itatonline.org/archives/prabir-kumar-shaw-vs-uoi-patna-high-court-s-482-crpc-prosecution-launched-in-2008-u-s-276c-277-278b-of-the-income-tax-act-1961-for-alleged-tax-evasion-in-ay-1994-95-deserves-to-be-quashed-becaus/</link> <comments>https://itatonline.org/archives/prabir-kumar-shaw-vs-uoi-patna-high-court-s-482-crpc-prosecution-launched-in-2008-u-s-276c-277-278b-of-the-income-tax-act-1961-for-alleged-tax-evasion-in-ay-1994-95-deserves-to-be-quashed-becaus/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Wed, 27 Jan 2021 03:22:11 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[High Court]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22405</guid> <description><![CDATA[This Court, in a number of cases, has defined the scope and ambit of the powers under Section 482 Cr.P.C. A High Court, exercising its power under the aforesaid section, has an inherent power to act ex debito justitiae to do real and substantial justice, for the administration of which alone it exists, or to prevent the abuse of the process of the Court. It has been clarified that the inherent powers of the Court under Section 482 Cr.P.C. can be exercised to give an effect to an order under the Cr.P.C., to prevent the abuse of the process of the Court and to otherwise secure the ends of justice. No doubt, a caution has been laid that such powers are to be exercised sparingly, carefully and with much circumspection, but in a case of this kind, where the entire liability has been paid to the Government and there has not been any loss to the public exchequer, allowing this case to be continued after eleven years would only be an abuse of the process of the Court.<div class="read-more"><a href="https://itatonline.org/archives/prabir-kumar-shaw-vs-uoi-patna-high-court-s-482-crpc-prosecution-launched-in-2008-u-s-276c-277-278b-of-the-income-tax-act-1961-for-alleged-tax-evasion-in-ay-1994-95-deserves-to-be-quashed-becaus/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/prabir-kumar-shaw-vs-uoi-patna-high-court-s-482-crpc-prosecution-launched-in-2008-u-s-276c-277-278b-of-the-income-tax-act-1961-for-alleged-tax-evasion-in-ay-1994-95-deserves-to-be-quashed-becaus/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22405</post-id> </item> <item> <title>State Of U.P vs. Sudhir Kumar Singh (Supreme Court)</title> <link>https://itatonline.org/archives/state-of-u-p-vs-sudhir-kumar-singh-supreme-court-the-principles-of-natural-justice-have-undergone-a-sea-change-the-earlier-view-that-even-a-small-violation-would-result-in-the-order-being-rendered-a/</link> <comments>https://itatonline.org/archives/state-of-u-p-vs-sudhir-kumar-singh-supreme-court-the-principles-of-natural-justice-have-undergone-a-sea-change-the-earlier-view-that-even-a-small-violation-would-result-in-the-order-being-rendered-a/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Sat, 21 Nov 2020 05:48:37 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22272</guid> <description><![CDATA[Natural justice is a flexible tool in the hands of the judiciary to reach out in fit cases to remedy injustice. The breach of the audi alteram partem rule cannot by itself, without more, lead to the conclusion that prejudice is thereby caused. Where procedural and/or substantive provisions of law embody the principles of natural justice, their infraction per se does not lead to invalidity of the orders passed. Here again, prejudice must be caused to the litigant, except in the case of a mandatory provision of law which is conceived not only in individual interest, but also in public interest.<div class="read-more"><a href="https://itatonline.org/archives/state-of-u-p-vs-sudhir-kumar-singh-supreme-court-the-principles-of-natural-justice-have-undergone-a-sea-change-the-earlier-view-that-even-a-small-violation-would-result-in-the-order-being-rendered-a/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/state-of-u-p-vs-sudhir-kumar-singh-supreme-court-the-principles-of-natural-justice-have-undergone-a-sea-change-the-earlier-view-that-even-a-small-violation-would-result-in-the-order-being-rendered-a/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22272</post-id> </item> <item> <title>National Co-operative Development Corporation vs. CIT (Supreme Court)</title> <link>https://itatonline.org/archives/national-co-operative-development-corporation-vs-cit-supreme-court-i-to-decide-whether-a-particular-source-is-business-income-one-has-to-look-to-the-notions-of-what-is-the-business-activity-the-ac/</link> <comments>https://itatonline.org/archives/national-co-operative-development-corporation-vs-cit-supreme-court-i-to-decide-whether-a-particular-source-is-business-income-one-has-to-look-to-the-notions-of-what-is-the-business-activity-the-ac/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Sat, 12 Sep 2020 05:46:06 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22187</guid> <description><![CDATA[In the case of a business, the profits must be arrived at on ordinary commercial principles. The scheme of the IT Act requires the determination of ‘real income’ on the basis of ordinary commercial principles of accountancy. To determine the ‘real income’, permissible expenses are required to be set off. There is, thus, a clear distinction between deductions made for ascertaining real profits and thereafter distributions made out of profits.The distribution would be application of income. There is also a distinction between real profits ascertained on commercial principles and profits fixed by a statute for a specific purpose. Income tax is a tax on real income.<div class="read-more"><a href="https://itatonline.org/archives/national-co-operative-development-corporation-vs-cit-supreme-court-i-to-decide-whether-a-particular-source-is-business-income-one-has-to-look-to-the-notions-of-what-is-the-business-activity-the-ac/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/national-co-operative-development-corporation-vs-cit-supreme-court-i-to-decide-whether-a-particular-source-is-business-income-one-has-to-look-to-the-notions-of-what-is-the-business-activity-the-ac/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22187</post-id> </item> <item> <title>Raj Pal Singh vs. CIT (Supreme Court)</title> <link>https://itatonline.org/archives/raj-pal-singh-vs-cit-supreme-court-s-45-capital-gains-in-matters-relating-to-compulsory-acquisition-of-land-under-the-act-of-1894-completion-of-transfer-with-vesting-of-land-in-the-government-essen/</link> <comments>https://itatonline.org/archives/raj-pal-singh-vs-cit-supreme-court-s-45-capital-gains-in-matters-relating-to-compulsory-acquisition-of-land-under-the-act-of-1894-completion-of-transfer-with-vesting-of-land-in-the-government-essen/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Wed, 26 Aug 2020 03:57:05 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22167</guid> <description><![CDATA[For chargeability of income-tax, the income ought to have either arrived or accrued. In the matter of acquisition of land under the Act of 1894, taking over of possession before arrival of relevant stage for such taking over may give rise to a potential right in the owner of the property to make a claim for compensation but, looking to the scheme of enactment, it cannot be said that transfer resulting in capital gains is complete with taking over of possession, even if such taking over had happened earlier than the point of time of vesting contemplated in the relevant provisions.<div class="read-more"><a href="https://itatonline.org/archives/raj-pal-singh-vs-cit-supreme-court-s-45-capital-gains-in-matters-relating-to-compulsory-acquisition-of-land-under-the-act-of-1894-completion-of-transfer-with-vesting-of-land-in-the-government-essen/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/raj-pal-singh-vs-cit-supreme-court-s-45-capital-gains-in-matters-relating-to-compulsory-acquisition-of-land-under-the-act-of-1894-completion-of-transfer-with-vesting-of-land-in-the-government-essen/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22167</post-id> </item> <item> <title>Vineeta Sharma vs. Rakesh Sharma (Supreme Court) (Larger Bench)</title> <link>https://itatonline.org/archives/vineeta-sharma-vs-rakesh-sharma-supreme-court-larger-bench-i-s-6-of-the-hindu-succession-act-1956-confers-status-of-coparcener-on-daughters-born-before-or-after-amendment-in-the-same-manner-as-son/</link> <comments>https://itatonline.org/archives/vineeta-sharma-vs-rakesh-sharma-supreme-court-larger-bench-i-s-6-of-the-hindu-succession-act-1956-confers-status-of-coparcener-on-daughters-born-before-or-after-amendment-in-the-same-manner-as-son/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Wed, 12 Aug 2020 03:47:53 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22134</guid> <description><![CDATA[The object of preventing, setting up of false or frivolous defence to set at naught the benefit emanating from amended provisions, has to be given full effect. Otherwise, it would become very easy to deprive the daughter of her rights as a coparcener. When such a defence is taken, the Court has to be very extremely careful in accepting the same, and only if very cogent, impeccable, and contemporaneous documentary evidence in shape of public documents in support are available, such a plea may be entertained, not otherwise. We reiterate that the plea of an oral partition or memorandum of partition, unregistered one can be manufactured at any point in time, without any contemporaneous public document needs rejection at all costs. We say so for exceptionally good cases where partition is proved conclusively and we caution the courts that the finding is not to be based on the preponderance of probabilities in view of provisions of gender justice and the rigor of very heavy burden of proof which meet intendment of Explanation to Section 6(5). It has to be remembered that courts cannot defeat the object of the beneficial provisions made by the Amendment Act<div class="read-more"><a href="https://itatonline.org/archives/vineeta-sharma-vs-rakesh-sharma-supreme-court-larger-bench-i-s-6-of-the-hindu-succession-act-1956-confers-status-of-coparcener-on-daughters-born-before-or-after-amendment-in-the-same-manner-as-son/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/vineeta-sharma-vs-rakesh-sharma-supreme-court-larger-bench-i-s-6-of-the-hindu-succession-act-1956-confers-status-of-coparcener-on-daughters-born-before-or-after-amendment-in-the-same-manner-as-son/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22134</post-id> </item> <item> <title>Ravinder Kaur Grewal vs. Manjit Kaur (Supreme Court)</title> <link>https://itatonline.org/archives/ravinder-kaur-grewal-vs-manjit-kaur-supreme-court-the-settled-legal-position-is-that-when-by-virtue-of-a-family-settlement-or-arrangement-members-of-a-family-descending-from-a-common-ancestor-or-a-ne/</link> <comments>https://itatonline.org/archives/ravinder-kaur-grewal-vs-manjit-kaur-supreme-court-the-settled-legal-position-is-that-when-by-virtue-of-a-family-settlement-or-arrangement-members-of-a-family-descending-from-a-common-ancestor-or-a-ne/#respond</comments> <dc:creator><![CDATA[editor]]></dc:creator> <pubDate>Sat, 08 Aug 2020 07:26:22 +0000</pubDate> <category><![CDATA[All Judgements]]></category> <category><![CDATA[Supreme Court]]></category> <guid isPermaLink="false">https://itatonline.org/archives/?p=22117</guid> <description><![CDATA[It is wellsettled that registration would be necessary only if the terms of the family arrangement are reduced into writing. Here also, a distinction should be made between a document containing the terms and recitals of a family arrangement made under the document and a mere memorandum prepared after the family arrangement had already been made either for the purpose of the record or for information of the court for making necessary mutation. In such a case the memorandum itself does not create or extinguish any rights in immovable properties and therefore does not fall within the mischief of Section 17(2) of the Registration Act and is, therefore, not compulsorily registrable;<div class="read-more"><a href="https://itatonline.org/archives/ravinder-kaur-grewal-vs-manjit-kaur-supreme-court-the-settled-legal-position-is-that-when-by-virtue-of-a-family-settlement-or-arrangement-members-of-a-family-descending-from-a-common-ancestor-or-a-ne/">Read more ›</a></div><!-- end of .read-more -->]]></description> <wfw:commentRss>https://itatonline.org/archives/ravinder-kaur-grewal-vs-manjit-kaur-supreme-court-the-settled-legal-position-is-that-when-by-virtue-of-a-family-settlement-or-arrangement-members-of-a-family-descending-from-a-common-ancestor-or-a-ne/feed/</wfw:commentRss> <slash:comments>0</slash:comments> <post-id xmlns="com-wordpress:feed-additions:1">22117</post-id> </item> </channel></rss> If you would like to create a banner that links to this page (i.e. this validation result), do the following:
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