Per Incuriam Cases – III

Even after a judgement has been declared per incuriam, they are routinely cited by the courts. For example, the case CIT vs Avi-Oil India Pvt Ltd.which was declared per incurium by V.R.A Cotton Mills (P) Ltd. vs U.O.I on 27-09-2011 has been cited 15 times since then. Identification of per incuriam cases can be useful to both lawyers … Continue reading Per Incuriam Cases – III

Per Incuriam Cases – II

A judgment of the court is not a binding precedent if given per incuriam, i.e., it is either: A judgment that is passed in ignorance of a relevant statutory provision; or A judgment that is passed without considering binding precedent of a coordinate or larger bench. As discussed in the earlier article, the significance of a judgment having … Continue reading Per Incuriam Cases – II

Deductions for the differently abled under Section 80U

The government of India has provided various benefits to empower the differently abled and their families. One of the benefits under the Income tax Act for differently abled taxpayers to reduce their taxable income is a provided under section 80U. The criteria of disability for claiming the deduction of taxable income is fixed by the … Continue reading Deductions for the differently abled under Section 80U

Most Cited Unreported Judgments

Last week in our article series we discussed the oft overlooked unreported judgments. After establishing how these judgments are a prominent part of the corpus of judicial literature in India, and a valuable resource for any diligent practitioner, we thought we’d trawl our database to uncover the most popular unreported judgements. These judgements on important … Continue reading Most Cited Unreported Judgments