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Judgements by FCS Deepak Pratap Singh

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On the material before us and the material considered by the High Court, we are satisfied that the imposition of costs by the High Court was justified. We find no reason to interfere with the impugned judgment and order.

Posted in Corporate Law |   674 Views



The Plaintiff manufactures truck tyre Endurance LD 10.00 R20, with a peculiar tread patter over which it had claimed proprietary rights.

Posted in Others |   335 Views



These appeals have been preferred against the order of the High Court of Punjab and Haryana where the High Court rejected the prayer of the appellants for compounding the offence under Section 138 of the Negotiable Instruments Act, 1881 (the Act) on

Posted in Income Tax |   1704 Views



There is no liability on NRIs for payment of advance tax. It is duty of person crediting payment into account of NRIs to deduct tax u/s. 195 of the Income Tax Act, 1961.

Posted in Income Tax |   179 Views



Refund should not be withheld due to some reason of technical glitch, system fails, mismatch of TDS etc. The Concerned AO must manually calculate the refund and release the refund. The computer system and auto-generation or any difficulty in doing so

Posted in Income Tax |   1045 Views



The operative portion of the impugned order reads as under: "We are further of the view that Section 25 (2) (h) added on 23.11.2017 by way of amendment does not contemplate floating of any expression of interest. It is beyond our understanding as to

Posted in Corporate Law |   141 Views



The burden lies on the insurance company to prove that licence of the driver of vehicle which met with an accident was fake, by examining the author of the document (RTO), and unless the same is proved as a fake document, the shifting of the liabilit

Posted in Corporate Law |   639 Views



It is duty of IRP/IP to include all liabilities in the books of account of the Corporate Debtor, while preparing Information Memorandum and produce the same while putting before COC for approval. Any resolution plan which contravenes provisions of Se

Posted in Corporate Law |   403 Views



SECTION 430 of the Companies Act, 2013- No civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which the Tribunal or the Appellate Tribunal is empowered to determine by or under this Act or any other law f

Posted in Corporate Law |   436 Views



The non-compliances and irregularities or any illegal act already committed by the company cannot be ratified under the umbrella of "Scheme of Arrangements" as envisaged under Section 230-232 of the Companies Act, 2013.

Posted in Corporate Law |   188 Views