Whether certain receipts or gains should be considered taxable income under the Income Tax Act, 1961?
Whether a particular receipt or gain is of a capital nature or a revenue nature?
The Residential Status of a company for income tax purposes is determined by the place where its management and control are exercised. This is also known as the "Place of Effective Management" test.
Whether the imposition to levy entry tax in relation to Entry 52 List II of Schedule VII violative of Article 301 of the Constitution?
Whether the entire State or any part will be covered as a “local area” for entry tax?
Whether the Haryana Local Area Development Act, 2000 is violative of Article 301 and Article 304 of the Constitution of India?
Entry tax is legitimate under the constitutional framework since Entry 52 of the State List provides for the levy of entry law. Entry taxes are a sort of tax that state governments apply on the transportation of commodities between jurisdictions. When entering the products, it is paid to the state governments. Many states have implemented and announced entry tax legislation in response to this clause. But unless a law is in accordance with other provisions listed in the Constitution, being listed in the Seventh Schedule does not make it constitutionally valid.
Whether the said technical fee of 30.5 million US Dollars, payable in five equal installments every year, to be treated as revenue expenditure or capital expenditure?
The distinction between revenue expenditure and capital expenditure. The payment of technical know-how and royalty was revenue expenditure. The payment of technical know-how and royalty was not for the acquisition of any fixed asset or the setting up of the plant and machinery for the manufacture of cars in India.
Whether income had accrued or arisen to the taxpayer?
Whether the right to receive the amount was vested in the taxpayer?
Income cannot be said to accrue or arise to an assessee unless there is a right to receive the amount, and the compensation for managing agencies did not constitute income that was taxable under the Income Tax Act.
Whether the various processes that the tobacco leaves underwent, transformed the nature of the income received from their sales into agricultural income or general business income?
Whether the said income, if agricultural falls under Section 2(1) of the Income Tax Act, 1922?
Basic Operations v. Subsequent Operations is the primary distinguisher that is applied in similar cases is the determining factor, in the sense that basic operations are those which are essential for the cultivation of land, and subsequent operations differ when acts are done to the produce after it is harvested to make it marketable. The basic relationship between agricultural produce and operations performed on land is of utmost importance.
The Principle of Agency Contracts governs the consent, fiduciary relationship, and binding effect on two or more parties to act on behalf of the other, processes such as terminations, ratifications, and remunerations are carried out using agency contracts.
Whether the film New Delhi is an infringement of the plaintiff's copyright in the play Hum Hindustani?
Whether Respondents or any of them infringed the plaintiff's copyright by producing, distributing, or exhibiting the film New Delhi?
Idea–expression dichotomy is a legal doctrine in the United States that differentiates an idea from the expression of that idea and limits the scope of copyright.
No idea, subject, theme, plot/storyline, or historical or legendary facts can be protected by copyright.
Whether examination papers are ‘literary works’ under the meaning of the Act?
Whether University of London is entitled to the copyright of the examination papers?
The UK Copyright Act of 1911 provides no specific definition of a ‘literary work’, it offers a non-exhaustive list of items that are included within the meaning of literary works. Any written or printed material may be regarded as a literary work for purposes of the Act.
Whether the work of the reporters be considered to be ‘original’?
Whether the reporters could be considered authors concerning copyrights?
According to the Doctrine of Sweat of the Brow, an author acquires rights through diligence and effort while producing a work, such as a database or directory. To obtain copyrights, "originality" is not necessary. Even if work is completely unoriginal, its creator is entitled to compensation under the "sweat of the brow” to protect the efforts.
Whether the usage of the song in the parody constitute “fair use” within the meaning of the Copyright Act of 1976?
For fair use purposes, is the commercial purpose of a work the decisive element of the inquiry into the purpose and character of the work?
For fair use purposes, the commercial purpose of a work is only one element of the inquiry into the purpose and character of the work.
Whether it was fair use to digitally copy entire books from library collections, without permission or payment, and to make the digital copies available for library collections and for the public to search electronically using a search engine?
If an infringer sells copyrighted works for profit without the copyright holder’s consent, it is not fair use.