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)
…need not only be illegal conduct such as asking for dowry. Making allegations against the spouse in the written statement filed before the court in judicial proceedings may also be held to constitute cruelty. 51. In V. Bhagat vs. D. Bhagat (Mrs.), (1994)1 SCC 337, the wife alleged in her written statement that her husband was suffering from “mental problems and paranoid disorder”. The wife’s lawyer also levelled allegations of “lunacy” and “insanity” against the husband and his family while he was conducting a cross-examination. TheHon’ble Apex Court held these allegations against the husband to consti…