M/S Nmdc Limited vs. Deputy Commissioner of Income Tax
The appeal is allowed
ITTA/23/2018HC Telangana04 Jun 2021
Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO
For Appellant: Mr.Ashish Gautam, AdvocateFor Respondent: Mr. Sunil Singh, Advocate
Section 12(1)Section 12(1)(C)Section 19(1)
…ension that, it will be harmful or injurious for him to live with the respondent. 47. This Court deems it fit and proper to take into consideration the meaning of “cruelty‟ as has been held by the Hon’ble Apex Court in Shobha Rani v. Madhukar Reddi, (1988)1 SCC 105 wherein the wife alleged that the husband and his parents demanded dowry. The Hon’ble Apex Court emphasized that “cruelty” can have no fixed definition. 48. According to the Hon’ble Apex Court, “cruelty” is the “conduct in relation to or in respect of matrimonial conduct in respect of matrimonial obligations”. It is the conduct which adversel…