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CRIMINAL - Delhi HC: Initiating Proclamation/ Attachment Process Is Not Bar to Consider Anticipatory Bail Plea
Mon, 16 May 2022 14:55:37 IST

Delhi High Court has held that since the Central Bureau of Investigation (CBI) has initiated the process of proclamation or attachment proceedings, despite the pendency of the application of an anticipatory bail, the same does not bar the consideration of such an application.

CIVIL - Delhi HC: Oral Examination of Any Party to Suit is Matter of Discretion Under Order X CPC
Mon, 16 May 2022 14:55:19 IST

Delhi High Court has ruled that under Order X of the Code of Civil Procedure, 1908 (CPC), the question of whether any of the parties to the suit is required to be orally examined on any relevant aspect to the controversy is a matter of discretion.

CRIMINAL - Bombay HC Grants Bail to POCSO Accused; Says Kissing & Fondling Not Unnatural Offence U/S 377 IPC
Mon, 16 May 2022 14:55:02 IST

Bombay High Court has granted bail to a man accused of a minor boy's sexual assault and observed that kissing and touching private parts are prima facie not unnatural offences under Section 377 of the Indian Penal Code, 1860 (IPC).

CIVIL - Madras HC: State Obligated To Preserve Practices of All Religions
Mon, 16 May 2022 14:54:46 IST

Madras High Court has reiterated that the State has an obligation to provide basic amenities to the pilgrims whenever there is a large gathering of persons during festival times.

SERVICE TAX - CESTAT, Kolkata: Compensation Received For Coal Blocks Cancellation, Not Exigible to Service Tax
Mon, 16 May 2022 14:54:28 IST

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has held that compensation received under a statute for cancellation of coal blocks/mines vide an order of the Supreme Court, cannot be considered as a taxable service of tolerating a situation and is hence not exigible to Service Tax.

SERVICE TAX - CESTAT, Ahmedabad: Cenvat Credit Allowable on Furniture Used in Guesthouse
Mon, 16 May 2022 14:54:12 IST

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has observed that cenvat credit can be allowed on the furnitures used in guest house which is part of the factory.

DIRECT TAXATION - ITAT: Re-Assessment on Wrong Assumption And Information From Another Assessing Officer Invalid
Mon, 16 May 2022 14:53:57 IST

Income Tax Appellate Tribunal (ITAT), Mumbai has ruled that the reopening of assessment based on wrong assumption and information received from another assessing officer shall be treated as invalid.

DIRECT TAXATION - ITAT, Kolkata: Disallowance U/S 14A Not to be Considered While Computing Book Profit
Mon, 16 May 2022 14:53:42 IST

Income Tax Appellate Tribunal, Kolkata has ruled that the disallowance under Section 14A of the Income Tax Act, 1961 cannot be considered while computing book profit under Section 115JB of the Income Tax Act.

CIVIL - PIL In Delhi High Court Seeks To Make Health & Yoga Science Mandatory Upto 8th Standard Curriculum
Mon, 16 May 2022 11:30:52 IST

Public interest litigation has been filed in the Court seeking directions on the Centre and the Delhi Government to make "Health and Yoga Science" a mandatory part of curriculum up to 8th Standard for an overall development of the children in spirit of Section 29 of the Right to Education Act, 2009.

CRIMINAL - Delhi HC: Extraordinary Power U/S 482 CrPC Can't Be Exercised At Disposal of Affluent Accused
Mon, 16 May 2022 11:30:37 IST

Delhi High Court has observed that extraordinary powers of High Court under Section 482 of Code of Criminal Procedure are not meant to be exercise at the disposal of the affluent accused who do not leave any stone unturned to arm-twist the law of the land and to achieve their scrupulous ends.

ARBITRATION - Delhi HC: Pendency of Insolvency Petition Is Not Bar to Appointment of Arbitrator
Mon, 16 May 2022 11:30:23 IST

Delhi High Court has observed that the mere pendency of an insolvency petition under Section 9 of the Insolvency and Bankruptcy Code, 2016 is not a bar to the appointment of an arbitrator.

CRIMINAL - Delhi HC Takes Cognizance of UAPA Against Activist Khurram Parvez & Others In Terror Funding Case
Mon, 16 May 2022 11:30:10 IST

Delhi High Court took cognizance under Unlawful Activities (Prevention) Act (UAPA) and other offences against Kashmiri human rights activist Khurram Parvez and others including former Superintendent of Police Arvind Digvijay Negi in connection with an alleged terror funding case.

CONTEMPT OF COURT - Delhi HC: Democratic Fabric of Society Will Suffer If Respect for Judiciary Is Undermined
Mon, 16 May 2022 11:29:55 IST

Delhi High Court observed that the purpose of contempt jurisdiction is to uphold the majesty and dignity of the courts of law. The court further held that the democratic fabric of society will suffer if respect for the judiciary is undermined.

CRIMINAL - Karnataka HC: Invoking S.138 Of NI Act Does Not Bar Registration of Crime Under Section 420
Mon, 16 May 2022 11:29:41 IST

Karnataka High Court has held that proceedings under Section 420 of the Indian Penal Code are maintainable even if a complaint has been invoked under Section 138 of the Negotiable Instruments Act, 1881.

CRIMINAL - Calcutta HC Upholds Conviction For Aggravated Sexual Assault In POCSO Case
Mon, 16 May 2022 11:29:23 IST

Calcutta High Court upheld conviction for the offence of aggravated sexual assault under Protection of Children from Sexual Offences Act (POCSO Act) by opining that surrounding circumstances like the accused making the minor victim girl naked prove the culpable mental state of the accused.

FAMILY - Rajasthan HC Sets Aside Family Court's Order Refusing To Waive 6 Months Cooling-Off Period
Mon, 16 May 2022 11:29:10 IST

Rajasthan High Court held that a family court had committed illegality in rejecting the divorce application for waiving cooling -off six months' period in the absence of any documentary evidence, especially when the parties have already stated on oath that both of them are living separately.

TRUSTS AND SOCIETIES - Gujarat HC Sets Aside Injunction on Construction of Railway Tracks Near Dargah
Mon, 16 May 2022 11:28:55 IST

Gujarat High Court while setting aside an order of the State Waqf Tribunal which granted injunction in favour of the concerned Trustee of Dargah has held that merely because a Dargah is situated in a railway land, doesn't mean that the surrounding land of the Dargah becomes the Dargah's property.

NARCOTICS - Calcutta HC: Gazetted Officer Who Is Part of Raid Is Not 'Independent Person'
Mon, 16 May 2022 11:28:40 IST

Calcutta High Court has held that a Gazetted Officer who is a member of the raiding party cannot be said to be an independent person. The Court further held that personal search conducted by him does not constitute compliance of Section 50 of the Narcotic Drugs and Psychotropic Substance Act.

DIRECT TAXATION - Orissa HC: Commission Paid To Persons Who Are Not Beneficial to Business of Assessee is Taxable
Mon, 16 May 2022 11:28:27 IST

Orissa High Court while dismissing a challenge against an order of the Income Tax Appellate Tribunal which disallowed commission expenses as claimed by the appellant has held that the appellant was unable to prove the expertise of persons to help him in business to whom the said commission was paid.

DIRECT TAXATION - Calcutta HC: Reassessment Order Passed Without Issuance of Notice Is Invalid
Mon, 16 May 2022 11:28:10 IST

Calcutta High Court has ruled that the reassessment order passed without issuance of notice under Section 148 of the Income Tax Act, 1961 is not valid.

SERVICE - Orissa HC: Govt. No Vested Right of Employee to Seek Transfer to Particular Position that is Vacant
Mon, 16 May 2022 11:27:56 IST

Orissa High Court has ruled that a government employee has no vested right to seek posting to a particular position even if the desired position is lying vacant.

BANKING - Madras HC: Signature & Thumb Impression Are Not Mandatory For Pro-Note Under NI Act
Mon, 16 May 2022 11:27:42 IST

Madras High Court has ruled that it is not compulsory under the Negotiable Instruments Act, 1881 to obtain both signature and thumb impression for a pro-note to be valid.

SERVICE - Rajasthan HC: Approval of Education Director Not Necessary For Disciplinary Action Against Employee
Mon, 16 May 2022 11:27:26 IST

Rajasthan High Court has reiterated that prior approval of the Director of Education is not compulsory before taking disciplinary action against an employee of Unaided Recognized Educational Institutions.

GOODS AND SERVICES TAX - Gujarat AAR: Bus Body Building on Chassis Owned by GST Registered Customer Attracts 18% GST
Mon, 16 May 2022 11:27:09 IST

Gujarat Authority of Advance Ruling (AAR) consisting of members Arun Richard and Atul Mehta ruled that 18% GST is payable on bus body building on chassis owned by GST registered customers and unregistered customers.

EXCISE - CESTAT: Refund Can't be Treated as Time Barred as Claim Made Before Wrong Forum
Mon, 16 May 2022 11:26:54 IST

Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treating the same as time-barred by invoking section 11B of the Central Excise Act, 1944.

COMPANY - NCLAT: NCLT Doesn't Have Power to Classify Transaction As Preferential Transaction
Mon, 16 May 2022 11:26:38 IST

National Company Law Appellate Law Tribunal, has observed that NCLT does not have the power to suo-moto classify a transaction as a Preferential Transaction under Section 44 of the Insolvency and Bankruptcy Code, 2016.

COMPANY - NCLAT: Salary Incrementation is Valid by Employment Agreement or Board Resolution
Mon, 16 May 2022 11:26:23 IST

National Company Law Appellate Tribunal, (NCLAT) has observed that salary incrementation is valid only by an employment agreement or board resolution and no claims under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) shall be sustained.

COMPANY - NCLAT: Insolvency Cannot be Initiated on Basis of Unpaid LTC And Leave Encashment Dues
Mon, 16 May 2022 11:26:05 IST

National Company Law Appellate Tribunal, has ruled that the welfare claims such as Leave Encashment, superannuation dues are not operational debt for the initiation of Corporate Insolvency Resolution Process of the Corporate Debtor under Section 9 of the Insolvency & Bankruptcy Code, 2016.

COMPANY - NCLAT: Salary Incrementation is Valid by Employment Agreement or Board Resolution
Mon, 16 May 2022 11:25:50 IST

National Company Law Appellate Tribunal, (NCLAT) has observed that salary incrementation is valid only by an employment agreement or board resolution and no claims under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) shall be sustained.

DIRECT TAXATION - ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment
Mon, 16 May 2022 11:25:37 IST

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the same cannot be invoked if there is no illegality in the original assessment.

DIRECT TAXATION - ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment
Mon, 16 May 2022 11:25:22 IST

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the same cannot be invoked if there is no illegality in the original assessment.

DIRECT TAXATION - ITAT States That Consideration Paid For Purchase Of Advertisement Space Does Not Amount To 'Royalty'
Mon, 16 May 2022 11:25:08 IST

Chennai Bench of ITAT has held that consideration paid for purchase of advertisement space does not amount to 'royalty' under the Income Tax Act, 1961

DIRECT TAXATION - Bombay HC : Reassessment Notice Qaushed As Assessee Explains Genuineness of Transaction
Mon, 16 May 2022 11:24:55 IST

Bombay High Court has quashed the reassessment notice. The as the assessee has explained the credit worthiness of the creditor and the genuineness of the transaction.

EDUCATION - Supreme Court Rejects Plea Seeking Postponement of NEET PG 2022
Fri, 13 May 2022 14:49:39 IST

Supreme Court has rejected a plea to postpone the National Eligibility cum Entrance Test postgraduate exam, 2022 which is set to take place on May 21. The court noted that it could not give orders postponing the exam which will cause hardships to lakhs of candidates who have prepared for the same.

CIVIL - Delhi HC: Jurisprudence Doesn't Extend to Condoning All Inordinate/Unjustifiable Delays
Fri, 13 May 2022 14:49:20 IST

Delhi High Court has decided that the jurisprudence does not extend to accommodating and condoning all undue or unjustifiable delays by government bodies, adding that each case of such delay must be looked at on its own merits.

COMPANY - NCLAT, Delhi: Arrears of Salary Accumulated for More Than Three Years Are Not Eligible for CIRP
Fri, 13 May 2022 14:49:02 IST

National Company Law Appellate Tribunal, New Delhi has ruled that arrears of salary due beyond a period of three years would be barred by limitation for the purposes of initiating Corporate Insolvency Resolution Process (CIRP).

DIRECT TAXATION - ITAT: Income Tax Penalty U/S 271E Cannot be Levied In Absence of Regular Assessment
Fri, 13 May 2022 14:48:40 IST

Income Tax Appellate Tribunal, Ahmedabad has ruled that the income tax penalty under Section 271E of the Income Tax Act, 1961 cannot be levied in the absence of a regular assessment against the assessee.

DIRECT TAXATION - ITAT: Non-Cooperation With Dept Cannot be Sole Ground for Addition U/S 69A
Fri, 13 May 2022 14:48:22 IST

Income Tax Appellate Tribunal, Ahmedabad has ruled that mere non-cooperation with the department cannot be the sole ground to make an addition under Section 69A of the Income Tax Act, 1961.

CRIMINAL - SC Dismisses SFIO Plea to Cancel Bail of Nowhera Shaikh in Heera Exim Gold Scam Case
Fri, 13 May 2022 11:13:09 IST

Supreme Court has dismissed the application filed by Serious Fraud Investigation Office (SFIO) seeking cancellation of bail granted to Nowhera Shaikh, the Managing Director of Heera Gold Exim Private Limited.

COMPANY - SC: Appeal to NCLAT Shall Be Filed Within Period of 30 Days
Fri, 13 May 2022 11:12:57 IST

Supreme Court has reiterated that an appeal against the order of National Company Law Tribunal (NCLT) shall be filed before the NCLAT within a period of thirty days and the appellate tribunal can only condone delay for a period of fifteen days.

CIVIL - Delhi HC: Fairness Assured by Article 21 Would Receive Jolt If Period of Deprivation Becomes Long
Fri, 13 May 2022 11:12:45 IST

Delhi High Court has ruled that if the period of deprivation pending trial or disposal of criminal appeal becomes unduly long, the fairness assured by Article 21 of the Constitution of India would receive a jolt.

ARBITRATION - Delhi HC: filing of Written Statement Qua Transaction, Not Imply Waiver of Rights in Arbitration
Fri, 13 May 2022 11:12:32 IST

Delhi High Court has ruled that a party cannot be deemed to have waived its right to invoke arbitration merely because it has filed a written statement in respect of disputes that are not covered under the arbitration agreement.

COMPANY - Delhi HC: Notice of Complaint Should Issue Separately to Company & its Members to Initiate Proceeding
Fri, 13 May 2022 11:12:19 IST

Delhi High Court has ruled that if the company is the drawer of the cheque, a notice of complaint should issue separately to the company and its members to initiate proceedings under Section 138 of the Negotiable Instrument Act, 1881 (NI Act).

FAMILY - Kerala HC: Wife Can Claim Maintenance U/S 125 Crpc Until She Obtains Benefit Under Muslim Law
Fri, 13 May 2022 11:12:07 IST

Kerala HC has restated that a divorced Muslim woman can seek maintenance under Section 125 of Code of Criminal Procedure, 1973 (CrPC), until she obtains relief under Section 3 of Muslim Women (Protection of Rights on Divorce) Act, 1986.

CRIMINAL - Karnataka HC: Can't Take Cognizance of Offences by Advocate Unless Sanctioned by Centre/State
Fri, 13 May 2022 11:11:55 IST

Karnataka High Court has ruled that taking cognizance for offences committed by an advocate or notary is banned under Section 13 of the Notaries Act, 1952, and that the police must obtain the permission of the Central/State Government before filing the charge sheet and taking cognizance.

CRIMINAL - Allahabad HC Grants Bail To Undertrial In Jail for Over 11 Years
Fri, 13 May 2022 11:11:40 IST

Allahabad High Court has granted bail to an undertrial prisoner who has been in jail for over 11 years regarding an attempt to murder case. The court also gave a piece of advice to young lawyers to take up the cases of such prisoners who can't approach courts due to their adverse pecuniary position.

CRIMINAL - Allahabad HC Grants Bail To Under Trial In Jail for Over 11 Years
Fri, 13 May 2022 11:11:24 IST

Allahabad High Court has granted bail to an under trial prisoner who has been in jail for over 11 years regarding an attempt to murder case. The court gave a piece of advice to young lawyers to take up the cases of such prisoners who can't approach courts due to their adverse pecuniary position.

CIVIL - Calcutta HC: Writ Court Cannot Impose Penalty In Exercise of Plenary Jurisdiction
Fri, 13 May 2022 11:10:00 IST

Calcutta High Court has ruled that a writ Court in exercise of its powers under Article 226 of the Constitution cannot inflict a penalty which is not contemplated in the concerned statutory rules in exercise of its so called plenary jurisdiction.

ARBITRATION - Orissa HC: An Unreasoned Arbitration Award Is Against Public Policy
Fri, 13 May 2022 11:09:45 IST

Orissa High Court by setting aside the award of the arbitrator has ruled that an unreasoned arbitral award would be against the public policy. The court stated that an award lack of reasons, goes against the mandate and thus is against the public policy.

SERVICE TAX - CESTAT, Mumbai: Reliance Industries Entitled to Avail CENVAT Credit for Employees Opting for VSS
Fri, 13 May 2022 11:09:32 IST

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Reliance Industries is entitled to avail CENVAT credit on the service tax paid on Insurance premium for employees who had opted for the "Voluntary Separation Scheme" (VSS).

CAPITAL MARKET - SC Refuses Interim Relief on Pleas Seeking Stay on LIC IPO Share Allotment
Thu, 12 May 2022 14:47:12 IST

Supreme Court has refused to grant stay in a batch of petitions contesting the decision of the Central government to sell five percent of its shareholding in Life Insurance Corporation (LIC) through an Initial Public Offering (IPO).

EXCISE - Gujarat HC: Methanol is By-Product of Chemical Reaction; No Excise Duty to Pay
Thu, 12 May 2022 14:46:54 IST

Gujarat High Court has ruled that methanol is not excisable as it is a result of a chemical reaction and not as a result of any by-product.

BANKING - Patna HC: Order for Interim Compensation Under NI Act Can be Enforced As 'Public Demand'
Thu, 12 May 2022 14:45:38 IST

Patna High Court has ruled that an order for payment of interim compensation under the Negotiable Instruments Act, 1881 (NI Act) can be enforced under the Bihar & Orissa Public Demands Recovery Act, 1914 as a 'public demand'.

CRIMINAL - Supreme Court Extends Stay on Ritu Maheshwari's Non-Bailable Warrant
Thu, 12 May 2022 10:47:47 IST

Supreme Court has extended the stay on the non-bailable warrant issued by the Allahabad High Court against Noida Chief Executive Officer (CEO) and Indian Administrative Service officer Ritu Maheshwari till May 13 with regard to contempt proceedings against her.

ARBITRATION - Delhi HC: Order Terminating Arbitral Proceedings Without Issuing Show Cause Notice Is Unsustainable
Thu, 12 May 2022 10:47:33 IST

Delhi High Court has ruled that the Arbitral Tribunal's abrupt issuance of orders terminating arbitral proceedings under Section 25 (a) of the Arbitration and Conciliation Act, 1996, without holding a hearing or issuing a show cause notice, is unsustainable and demonstrates perversity of approach.

DIRECT TAXATION - Allahabad HC Quashes Re-Assessment Order; Says Notice Issued Without Jurisdiction is Invalid
Thu, 12 May 2022 10:47:13 IST

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961, issued by the assessing authority was declared without jurisdiction, the re-assessment order cannot be sustained under the law.

SERVICE - Kerala HC: Artificial Breaks in Service Cannot be Used to Deny Maternity Leave Benefits
Thu, 12 May 2022 10:46:58 IST

Kerala High Court has ruled that short artificial breaks in service between successive contracts cannot be used as a device to reject maternity rights to the employees.

CRIMINAL - Madras HC: Convicted Prisoner Has No Fundamental or Statutory Right to be Released Prematurely
Thu, 12 May 2022 10:46:42 IST

Madras High Court while considering a petition filed by the mother of a life convict Hariharan challenging the Government order rejecting his premature release has reiterated that a convicted prisoner has no fundamental or statutory right to be released prematurely.

COMPANY - NCLAT: Threshold of Rs.1 Crore Is Required for Initiation of CIRP
Thu, 12 May 2022 10:46:27 IST

National Company Law Appellate Tribunal (NCLAT) has ruled that an application filed after 24.03.2020 under Section 7 of the Insolvency and Bankruptcy Code, 2016 for initiation of Corporate Insolvency Resolution Process under the threshold of Rs. One Crore is not maintainable.

CUSTOMS - CESTAT Waives Detention and Demurrage Charges for Goods Confiscated by Customs
Thu, 12 May 2022 10:46:08 IST

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that a remission of detention and demurrage costs was appropriate because the goods had been under seizure and subsequent confiscation by the Customs Department for more than two years for no fault of the appellant/assessee.

EXCISE - CESTAT, Mumbai: Value of Excisable Goods Sold at Depot Will be Determined Using Sale Price From Depot
Thu, 12 May 2022 10:45:49 IST

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that the value of excisable items sold at depot shall be established based on the sale price from the depot, including products created and purchased.

DIRECT TAXATION - ITAT, Chennai: Subscription Money Received in Advance by DTH Operators is Taxable
Thu, 12 May 2022 10:45:34 IST

Income Tax Appellate Tribunal, Chennai has declared that subscription money received by direct-to-home (DTH) providers in advance is not taxable. The court held that the subscription money is taxable only when it is accrued to them, that is, when the DTH operators deliver services to the customers.

DIRECT TAXATION - ITAT: Amendments to Income Tax Deduction for Contributions to ESI and PF Are Not Retrospective
Thu, 12 May 2022 10:45:12 IST

Income Tax Appellate Tribunal, Jaipur has ruled that amended provisions relating to income tax deduction for ESI and PF contributions would be effective from the 2021-22 assessment year prospectively, rather than retrospective.

CRIMINAL - Delhi HC Delivers Split Verdict in Marital Rape Issue
Wed, 11 May 2022 15:41:13 IST

Delhi High Court has passed a split verdict challenging the Exception 2 of Section 375 of Indian Penal Code, 1860, exempting forceful sexual intercourse by a man with his own wife from the offence of rape.

ARBITRATION - Bombay HC: Court Shall Refer Parties to Arbitration Where There Is Duality of Expert Opinion
Wed, 11 May 2022 15:41:03 IST

Bombay High Court has ruled that when an allegation as to the fraud and forgery committed in the execution of the agreement is made and there is a duality of expert opinion on the genuineness of the agreement, the court shall refer the matter to the arbitrator.

DIRECT TAXATION - Bombay HC Upholds ITAT Order and Quashes Revisional Order in Relief to Universal Music India
Wed, 11 May 2022 15:40:54 IST

Bombay High Court in a major relief to Universal Music India, has upheld an order of the Income Tax Appellate Tribunal (ITAT) quashing a revisional order passed under Section 263 of the Income Tax Act, 1961.

CIVIL - P&H HC: Licensing Authority Can Refuse to Grant Arms Licence U/S 14 Arms Licence Act
Wed, 11 May 2022 15:40:44 IST

Punjab and Haryana High Court while dealing with a petition in which an application for grant of an arms license was rejected has held that the reasons assigned for dismissing an application cannot be different from those prescribed under Clause (a) and (b) of Section 14(1) of the Arms Act, 1959.

CIVIL - Orissa HC: Government is Not Required to Refer National Security Issues to National Tribunal
Wed, 11 May 2022 15:40:34 IST

Orissa High Court has ruled that it is not obligatory for the Central Government to refer a matter of national importance to the National Industrial Tribunal for adjudication even if it satisfies the twin conditions mentioned under Section 7-B of the Industrial Disputes Act, 1947.

COMPANY - NCLT, Delhi: NCLT Empowered to Pierce Corporate Veil to Ascertain True Successful Bidder
Wed, 11 May 2022 15:40:24 IST

National Company Law Tribunal, New Delhi has held that it has the power to pierce the corporate veil to establish the real successful bidder. The corporate personality must be utilised for legitimate purposes only; or else individual will not be able to hide behind the corporate personality.

DIRECT TAXATION - ITAT, Mumbai: 'Computers Including Computer Software', Are Eligible to 60% Depreciation
Wed, 11 May 2022 15:40:14 IST

Income Tax Appellate Tribunal, Mumbai has observed that depreciation of 60 % can be allowed to 'computers including computer software' under Rule 5 of Income Tax Appellate Tribunal Rules.

CONSTITUTION - SC Puts Sedition Law on Hold, Asks Govts Not to Register Cases
Wed, 11 May 2022 13:50:58 IST

Supreme Court has put the sedition Law on hold, and urged the central and state governments not to file any First Information Reports (FIRs) under Section 124A of the Indian Penal Code, 1860. It also stated that governments should not use the sedition provision till the Centre completes its review.

CRIMINAL - Supreme Court Asks SAD Leader to Approach High Court for Quashing of FIR
Wed, 11 May 2022 10:45:12 IST

Supreme Court has granted liberty to Shiromani Akali Dal (SAD) Leader Bikram Singh Majithia to approach the Division Bench of P&H High Court for the quashing of a First Information Report (FIR) filed against him in a narcotic drugs and psychotropic substances act case, as well as for the grant of bail.

ELECTION - SC Asks MP SEC to Notify Local Body Election Programme Within 2 Weeks
Wed, 11 May 2022 10:45:01 IST

Supreme Court has directed the Madhya Pradesh State Election Commission (SEC) to notify the programme for local body elections in the state within two weeks. The apex court observed that election is due in respect of over 23,000 local bodies across Madhya Pradesh.

BANKING - SC: NBFCs Cannot be Regulated by State Enactments
Wed, 11 May 2022 10:44:52 IST

Supreme Court has ruled that state laws cannot govern Reserve Bank of India-regulated non-banking financial companies (NBFCs). The top court stated that NBFCs, whose operations are regulated by the RBI, play a critical role in contributing to the country's financial health.

FAMILY - Delhi HC: Daughter-in-law Can Seek Maintenance From Father-in-law if Inherited Husband's Estate
Wed, 11 May 2022 10:44:42 IST

Delhi High Court by dismissing a plea filed by a widowed daughter-in-law and grand-daughter under section 19 of the Family Court Act, 1984 has ruled that the daughter-in-law can claim maintenance from her father-in-law provided she has inherited some estate of her husband.

ARBITRATION - Bombay HC: Claim for Recovery of Security Deposit Or Damages Under License Agreement Is Arbitrable
Wed, 11 May 2022 10:44:32 IST

Bombay High Court has reiterated that where the parties to a Leave and License Agreement are governed by an Arbitration Agreement, determination of the dispute relating to recovery of the security deposit under the said License Agreement through arbitration is legally permissible.

CRIMINAL - Allahabad HC Grants Bail to Samajwadi Party MLA in Enemy Property Case
Wed, 11 May 2022 10:44:23 IST

Allahabad High Court has granted bail to Samajwadi Party Leader and UP MLA Azam Khan in an alleged case of stealing enemy property and exploiting it for the development of the Mohammed Ali Jauhar University.

CONSTITUTION - P&H HC: Public Morality Cannot Overshadow Constitutional Morality
Wed, 11 May 2022 10:44:13 IST

Punjab and Haryana High Court while dealing with a petition seeking protection of life and personal liberty, has ruled that the Constitutional right of protection cannot be abridged, except as per the manner established by law.

CRIMINAL - Delhi HC Grants Bail to Former Religare CFO in RFL Scam Case
Wed, 11 May 2022 10:44:03 IST

Delhi High Court has granted bail to Krishnan Subramanian, former chief financial officer of Religare Enterprises Limited, with regard to the Fortis Religare Scam case involving the alleged financial scam of disbursal of loans worth thousands of crores to shell entities having no financial strength.

DIRECT TAXATION - ITAT: If TDS Statement filed on Time Contains Technical Errors, No Late Fee Can be Charged
Wed, 11 May 2022 10:43:52 IST

Income Tax Appellate Tribunal, Ahmedabad has held that a late fee under Section 234E of the Income Tax Act, 1961 cannot be imposed if a statement is filed on time but contains technical faults.

SERVICE TAX - CESTAT, Mumbai Allows Refund of CENVAT Credits on Service Tax Paid on Import of Services
Wed, 11 May 2022 10:43:42 IST

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has allowed the refund of CENVAT credits against payment of Service Tax paid during the Goods and Service Tax regime under the Reverse Charge Mechanism on the import of services.

SALES TAX/VAT - Kerala HC: Once KVAT Registration is Cancelled, it Must be Published in Two Major Daily Newspapers
Wed, 11 May 2022 10:43:32 IST

Kerala High Court has ruled that whenever a Kerala Value Added Tax registration is cancelled, it must be published in at least two major daily newspapers and the dealer must be notified using Form No.5 B. Only then will the registration cancellation be effective.

SALES TAX/VAT - Madras HC: Dept. Failing to File TRAN-1 Timely; Amount Must be Credited to Electronic Cash Register
Wed, 11 May 2022 10:43:20 IST

Madras High Court has ruled that if the department is unwilling to allow the late filing of TRAN-1, it must credit the comparable amount to the electronic cash register if the credit was not used by the cut-off date.

DIRECT TAXATION - Delhi HC: Enhancement of Compounding Charges on Subsequent Offences is Valid
Tue, 10 May 2022 14:44:47 IST

Delhi High Court has upheld an order of the income tax department imposing enhanced compounding charges on subsequent applications for compounding of offences relating to late deposit of Tax Deducted at Source.

HUMAN RIGHTS - P&H HC: Trafficking of Human Beings Won't Amount to Jeopardising Sovereignty & Integrity of India
Tue, 10 May 2022 14:44:31 IST

Punjab and Haryana High Court has held that trafficking in human beings doesn't jeopardize the sovereignty and integrity of India. It stated that it may risk friendly relations among the countries only if there is tangible evidence available to substantiate the allegations.

CIVIL - Kerala HC: Litigant Can't Invoke Extraordinary Jurisdiction of HC If Alternative Remedy Available
Tue, 10 May 2022 14:44:17 IST

Kerala High Court while disposing of the writ petition has ruled that when there is an alternative and equally efficacious remedy opens to a litigant, he should request to pursue that remedy and not invoke the extraordinary jurisdiction of the High Court.

DIRECT TAXATION - ITAT, Ahmedabad: Third Party Shareholders Renouncing Rights Shares is Liable to Tax U/S 56(2)
Tue, 10 May 2022 14:43:58 IST

Income Tax Appellate Tribunal, Ahmedabad has ruled that third party shareholders renouncing rights shares in favour of the assesse are liable to tax under Section 56(2) of the Income Tax, 1961.

DIRECT TAXATION - ITAT, Delhi: Re-Assessment Based on Incorrect and Irrelevant Facts is Invalid
Tue, 10 May 2022 14:42:51 IST

Income Tax Appellate Tribunal, Delhi has held that the re-assessment under section 148 of the Income Tax Act, 1961 invoked on the basis of incorrect and irrelevant facts is not sustainable under law.

SERVICE TAX - CESTAT, Hyderabad: Liquidated Damages Does Not Attract Service Tax
Tue, 10 May 2022 14:42:36 IST

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has held that receipt of liquidated damages by the service provider for breach of conditions under an agreement to provide services would not attract Service Tax.

CUSTOMS - CESTAT, Delhi: CHA Has No Reason to Doubt Any Malpractice of Export of Prohibited Goods
Tue, 10 May 2022 14:42:19 IST

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Custom House Agent had no reason to doubt any malpractice and attempted export of prohibited goods. Hence, no case of abetment has been made out against the CHA.

EDUCATION - SC Refuses to Lower Cut-Off Marks for NEET Super-Speciality Courses
Tue, 10 May 2022 10:23:06 IST

Supreme Court has denied lowering the cut-off percentile for admission to NEET super-speciality courses, stating that doctors have to deal with patient's life and merit cannot be disregarded.

CIVIL - SC Declines to Entertain Plea on Shaheen Bagh Demolition Drive
Tue, 10 May 2022 10:22:55 IST

Supreme Court has refused to entertain a plea filed by CPI(M) against the demolition drive in Shaheen Bagh here, stating that it cannot interfere with the anti-encroachment drive at the instance of a political party.

EDUCATION - SC Asks States to Ensure Children Attend School; Panel to Make Web Portal
Tue, 10 May 2022 10:22:36 IST

Supreme Court has said that there is an obligation on all the states and Union Territories to ensure that children attend schools who had to drop out of school because their parents or guardians lost their jobs or livelihood due to the coronavirus pandemic.

CIVIL - SC: UP officials Don't Respect Orders, Approaching Against HC is Routine
Tue, 10 May 2022 10:22:17 IST

Supreme Court has said that it has become a routine affair that Uttar Pradesh officials are approaching it against the Allahabad HC orders and they do not respect the court orders. The observation was against the issuance of a non-bailable warrant in a contempt case in a land acquisition matter.

CIVIL - Delhi HC: Bounden Duty of Counsel to Ensure That Pleadings Filed Before Court Are Intelligible
Tue, 10 May 2022 10:21:49 IST

Delhi High Court has observed that in cases where parties are represented by counsel, the said counsel have a bounden duty to ensure that pleading, filed before a Court are intelligible.

COMPANY - Delhi HC: Directors Responsible for Conduct of Business Can't be Liable If No Offence Is Attributed
Tue, 10 May 2022 10:21:36 IST

Delhi High Court has observed that if no offence is attributed to the company, it is but the natural corollary, that its Directors and other persons responsible for the conduct of its business cannot be saddled with any liability.

CIVIL - Delhi HC: Film Can't Project, Prohibited Pre-Birth Sex-Determination is Available With No Fetters
Tue, 10 May 2022 10:21:23 IST

Delhi High Court has held that Ranveer Singh starrer Yashraj film Jayeshbhai Jordaar based on female foeticide, though intends to give a good message to the society, but, its trailer projects as if pre-natal sex-determination techniques (that are prohibited in law) are freely available for public.

CIVIL - Gujarat HC: Sample Analysis Report of Central Insecticides Lab is Conclusive Evidence
Tue, 10 May 2022 10:21:11 IST

Gujarat High Court has observed that the sample analysis report received from the Central Insecticides Laboratory under Section 24(4) of the Insecticides Act, 1968 is a conclusive proof of facts involved.

ARBITRATION - Calcutta HC: Order U/S 36 of A&C Act is Interim Order, Can be Modified on Basis of Financial Hardship
Tue, 10 May 2022 10:20:59 IST

Calcutta High Court has held that financial hardship and financial indebtedness are sufficient grounds to modify an order passed under Section 36 of the Arbitration and Conciliation Act, 1996 to direct the debtor to deposit the awarded amount by way of cash security.

SERVICE TAX - CESTAT Allows to Pay Service Tax for Construction of Residential Complex
Tue, 10 May 2022 10:20:48 IST

Customs, Excise & Service Tax Appellate, Bangalore has allowed to Pay Service Tax under Composition scheme of Works Contract (Composition Scheme for Payment of Service Tax) Rules for Construction of Residential Complex.

CUSTOMS - CESTAT: Foreign Origin Gold Bar With Unexplained Source Liable for Absolute Confiscation
Tue, 10 May 2022 10:20:35 IST

Customs, Excise and Service Tax Appellate Tribunal, Chennai while remanding the matter back, has held that the gold bar with a foreign marking, the source of which is not explained, is liable for absolute exclusion since the same would amount to the importation of a prohibited good.

DIRECT TAXATION - ITAT, Ahmedabad: Delay Due to Liquidation Proceedings Constitute Reasonable Cause
Tue, 10 May 2022 10:20:22 IST

Income Tax Appellate Tribunal, Ahmedabad has ruled that if dominion ownership of car rest with the assessee, the assessee is eligible for depreciation of cars.

CRIMINAL - Bombay HC Acquits Man on Death Row of Double Murder Citing Fabrication of Evidence
Mon, 09 May 2022 15:21:47 IST

Bombay High Court has acquitted Guddu Krish Yadav who was sentenced to death penalty by the Palghar sessions court for the double murder of a colleague and his wife by allegedly pouring acid on the sleeping couple as revenge for reporting theft by Yadav to their employer.

SALES TAX/VAT - Allahabad HC: 4% VAT Applicable on AT-PLAST Used in Mixing of Ready Mix Concrete
Mon, 09 May 2022 15:21:38 IST

Allahabad High Court by allowing the revision petition has observed that the item AT-PLAST used in mixing of ready mix concrete is taxable at the rate of 4% under the Uttar Pradesh Value Added Tax Act, 2008.

DIRECT TAXATION - ITAT, Bangalore: Assessment Cannot be Based on Presumptions U/S Section 153C of IT Act
Mon, 09 May 2022 15:21:29 IST

Income Tax Appellate Tribunal, Bangalore while considering the directions from the Karnataka High Court has ruled that the assessment under Section 153C of the Income Tax Act, 1961 cannot be based on presumption.

DIRECT TAXATION - ITAT Deletes Addition u/s 68 of IT Act, Says Firm not Taxable for Capital Introduced by Partner
Mon, 09 May 2022 15:21:19 IST

Income Tax Appellate Tribunal, Chennai has observed that the Firm cannot be made taxable for the capital introduced by the Partner as section 68 of the Income Tax Act, 1961 cannot be applicable.

CONTRACT - Delhi HC: If Contract Is Extended, It Can't be Allowed to Reduce Extension Period Retrospectively
Mon, 09 May 2022 10:35:57 IST

Delhi High Court has ruled that when the employer has granted an extension of time to the contractor for a specified period, it cannot turn around to contend that the extension was only provisional and it is allowed to reduce the number of days by which the contract was executed.

CRIMINAL - Delhi Court Denies Bail to 8 Men in Jahangirpuri Violence Case
Mon, 09 May 2022 10:35:46 IST

Delhi Court has refused to grant bail to 8 men accused with regard to the clashes that broke out last month in city's Jahangirpuri area during a Hanuman Jayanti procession.

BANKING - Delhi HC: Weak Financial Condition of Party Cannot be Sole Ground to Deposit Security/Bank Guarantee
Mon, 09 May 2022 10:35:37 IST

Delhi High Court has ruled that the weak financial condition of a party cannot be the only ground to direct the party to deposit a security or bank guarantee to secure the amount involved in the arbitration.

CRIMINAL - Delhi HC: Convict Under POCSO Act Not Barred From Seeking Parole
Mon, 09 May 2022 10:35:27 IST

Delhi High Court has reiterated that a convict under the Protection of Children from Sexual Offences Act, 2012 is not barred from seeking parole, as discretion has been vested in the Competent Authority to grant parole to such a convict under special circumstances.

CIVIL - Delhi HC: Foreign Creditors Can't be Treated Differently From Domestic Creditors
Mon, 09 May 2022 10:35:17 IST

Delhi High Court has observed that in the modern times of globalization, foreign creditors cannot be treated differently from domestic creditors.

CRIMINAL - Delhi HC Grants Bail to Law Student in Rash Driving Case
Mon, 09 May 2022 10:35:07 IST

Delhi High Court while granting bail to a Law Student in Rash Driving has observed that the object of bail is to secure the attendance of the accused at the trial and is not to be withheld as a punishment.

CIVIL - Bombay HC: Work of Powai Cycling & Jogging Track Shall be Stopped as It Is Illegal
Mon, 09 May 2022 10:34:56 IST

Bombay High Court in a huge setback for the civic body has ruled that the ongoing work for the cycle and jogging track around the Powai lake is illegal and directed restoration of the reclaimed land.

CRIMINAL - Jharkhand HC: Pending Litigations Can't be Sole Ground to Quash Criminal Proceedings U/S 482 CrPC
Mon, 09 May 2022 10:34:45 IST

Jharkhand High Court has ruled that simply because there is a case and a counter case between the parties or merely because there has been a title suit amongst the parties, the same is not sufficient to quash the criminal proceedings instituted by one party against the other.

CRIMINAL - Rajasthan HC: Smuggling of Gold Can't be Treated As Terrorist Act Under UAPA
Mon, 09 May 2022 10:34:35 IST

Rajasthan High Court has observed that Customs Act, 1962 is not included in Schedule-II of the Unlawful Activities (Prevention) Act, 1967 and consequently smuggling of gold and that too of a quantity which is bailable under the Customs Act cannot be treated as Terrorist Act.

CIVIL - Rajasthan HC: Bar Expected to Advise Parties Against Pursuing Lumber Litigation, Save Judicial Time
Mon, 09 May 2022 10:34:25 IST

Rajasthan High Court has observed that if any litigation, with passage of time or due to prolonged life of the litigation has lost its merits; the parties should be advised not to pursue such lumber litigation unwarrantedly on merits, taking immense judicial time of courts for no good results.

GOODS AND SERVICES TAX - Madras HC: No Excuse for Not Paying GST in Time From Its Electronic Cash Register
Mon, 09 May 2022 10:34:14 IST

Madras High Court upheld an Interest demand and ruled that the taxpayer is liable to pay interest if there is a belated payment of tax declared in the returns filed.

DIRECT TAXATION - Allahabad HC: Reassessment Order Not Valid If Notice by Assessing Authority Is Without Jurisdiction
Mon, 09 May 2022 10:34:03 IST

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961 issued by the assessing authority was declared without jurisdiction, the consequent proceedings, including the re-assessment order, cannot be sustained.

COMPANY - NCLT: Committee of Creditors Are Competent to Revise Approved Fees of Resolution Professional
Mon, 09 May 2022 10:33:50 IST

National Company Law Appellate Tribunal has ruled that the Committee of Creditors is fully competent to revise its earlier approval of the fees of the Resolution Professional.

GOODS AND SERVICES TAX - Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden
Mon, 09 May 2022 10:33:39 IST

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the recipient if he has borne the burden of tax.

GOODS AND SERVICES TAX - AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST
Mon, 09 May 2022 10:32:54 IST

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works for government entities.

DIRECT TAXATION - ITAT: Salary Reimbursement based on Cost to Cost Cannot Attract TDS Liability u/s 195
Mon, 09 May 2022 10:32:41 IST

Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to reimbursement of salary based on the cost to cost without any profit element and cannot attract TDS Liability under Section 195 of Income Tax Act,1961.

CIVIL - SC: Condition of Pre-Deposit Before Filing Appeal is Required to be Satisfied
Fri, 06 May 2022 14:38:22 IST

Supreme Court while considering Special Leave Petition where the High Court had held that the requirement of pre-deposit is not mandatory, has observed that once the statute has fixed the condition of pre-deposit before filing an appeal, such condition is required to be satisfied.

INTELLECTUAL PROPERTY RIGHTS - Delhi HC Orders Blocking of 12 Websites Illegally Streaming Content of Universal City Studios
Fri, 06 May 2022 14:38:13 IST

Delhi High Court in a matter relating to copyright infringement, has ordered for blocking of 12 websites which were illegally streaming, hosting and making available to public the original content of Universal City Studios LLC, without its authorization.

CIVIL - P&H HC: S.24 CPC Can't Be Construed Loosely To Allow Transfer On Frivolous & Flimsy Grounds
Fri, 06 May 2022 14:38:03 IST

Punjab and Haryana High Court, while dealing with a transfer application concerning a matrimonial dispute, held that provisions of Section 24 of Code of Civil Procedure, 1908 cannot be construed so loosely to come to the aid of a party on frivolous and flimsy grounds.

CIVIL - Kerala HC: Courts Shall Consider Relevant Aspects Like Conduct, Bonafide etc While Condoning Delay
Fri, 06 May 2022 14:37:52 IST

Kerala High Court has recognized that while taking a decision on an application for condonation of delay, the court should not simply consider the reasons stated in the application alone, but should also consider other attendant and relevant aspects.

GOODS AND SERVICES TAX - AAR, Tamil Nadu: 12% GST on Solar Pump Controller for Solar Submersible Pump Application
Fri, 06 May 2022 14:37:42 IST

Authority for Advance Ruling, Tamil Nadu has observed that 12% Goods and Services Tax Applicable on Solar Pump Controller for Solar Submersible Pump Application.

GOODS AND SERVICES TAX - AAR, Tamil Nadu: PSA Medical Oxygen Generation Plant Attracts 18% GST
Fri, 06 May 2022 14:37:33 IST

Authority for Advance Ruling, Tamil Nadu has ruled that Pressure Swing Adsorption (PSA) Medical Oxygen Generation Plant attracts 18% Goods and Services Tax.

DIRECT TAXATION - ITAT: Capital Gain Exemption Can't be Denied For Presence of Husband's Name in Purchase Document
Fri, 06 May 2022 14:37:23 IST

Income Tax Appellate Tribunal, Bangalore has held that the capital gain exemption cannot be denied to the wife for the mere presence of the husband's name in the purchase document.

CONSTITUTION - Allahabad HC: Using Loudspeakers In Mosque Not A Fundamental Right
Fri, 06 May 2022 10:28:11 IST

Allahabad High Court by rejecting an application seeking permission for playing loudspeaker/mike in the mosque has held that the use of loudspeakers from mosques is not a fundamental right.

CIVIL - Allahabad HC Dismisses PIL Seeking Upgradation of Overall Working Conditions of CBI Prosecution Cadre
Fri, 06 May 2022 10:28:01 IST

Allahabad High Court has dismissed a Public Interest Litigation plea seeking a direction to the Department of Personnel and Training and the Central Bureau of Investigation to upgrade the overall working condition, pay structure, support staff, incentive, etc of CBI Prosecution Cadre.

CRIMINAL - Calcutta HC Allows CBI to Commence Fresh Investigation Even After Filing of Charge Sheet
Fri, 06 May 2022 10:27:51 IST

Calcutta High Court has upheld a Single Judge order allowing the Central Bureau of Investigation to take up investigation regarding a case pertaining to the West Bengal post poll violence even after the charge sheet had already been filed for the same offence by the State police.

CIVIL - P&H HC: Party Under Legal Obligation to Opt Where Effective Remedy is Available U/S 41(h) SR Act
Fri, 06 May 2022 10:27:41 IST

Punjab and Haryana High Court, while dealing with a revision petition, held that it is well-settled law that under Section 41(h) of the Specific Relief Act, 1963 where a more efficacious remedy is available, the party is under a legal obligation to opt for that remedy.

DIRECT TAXATION - Gujarat HC: Income Tax Not Applicable on Interest Awarded by Motor Accident Claim Tribunal
Fri, 06 May 2022 10:27:31 IST

Gujarat High Court has observed that the interest awarded by the Motor Accident Claim Tribunal (MACT) under Section 171 of the Motor Vehicles Act, 1988 is not taxable under the Income Tax Act, 1961.

GOODS AND SERVICES TAX - AAR, West Bengal: Dismantling of Existing Sleeper and Installing New Ones Attracts 12% GST
Fri, 06 May 2022 10:27:21 IST

Authority of Advance Ruling, West Bengal has held that the dismantling of existing sleeper fixings and/or installation of H-Bean Steel sleepers for railways amounts to the execution of original work and would attract 12% Goods and Services Tax.

COMPANY - NCLT, Chennai: No Conflict Among Prohibition of Benami Property Transaction Act and IBC, 2016
Fri, 06 May 2022 10:27:10 IST

National Company Law Tribunal, Chennai has ruled that there is no conflict between the Prohibition of Benami Property Transaction Act, 1988 and the Insolvency and Bankruptcy Code, 2016 relating to the attachment of property, as both of them are special Acts.

DIRECT TAXATION - ITAT, Delhi: AO Cannot Apply Wrong Method to Determine Profit in Absence of Audited Financials
Fri, 06 May 2022 10:27:00 IST

Income Tax Appellate Tribunal, Delhi has ruled that the Assessing Officer cannot give benefit to the assessee for non-cooperation in providing audited financials of associated enterprises.

DIRECT TAXATION - ITAT, Mumbai Deletes Transfer Pricing Adjustment on International Transaction
Fri, 06 May 2022 10:26:51 IST

Income Tax Appellate Tribunal, Mumbai while ruling that Transfer Pricing Officer (TPO) has adopted the wrong Gross Profit Margin of the comparable company, deleted transfer pricing adjustment with regard to an international transaction.

CONSTITUTION - SC Strikes Down Law Allowing Kerala to Annul Arbitration Clause and Arbitration Awards
Thu, 05 May 2022 16:14:33 IST

Supreme Court has struck down the Kerala Revocation of Arbitration Clauses and Reopening of Awards Act, 1998, saying it was "unconstitutional" as it violated the doctrine of separation of powers by encroaching into the judicial powers of courts.

ARBITRATION - SC Upholds Delhi HC Order Directing DMRC to Pay Arbitral Award to DAMEPL
Thu, 05 May 2022 16:14:23 IST

Supreme Court has upheld a Delhi High Court order directing the Delhi Metro Rail Corporation to pay over Rs 4,600 crore of arbitral award together with interest to the Delhi Airport Metro Express Private Limited (DAMEPL) in two equal installments in two months.

CRIMINAL - Delhi HC: Accused Can't Claim De Novo Trial Unless Claim Of Counsel's Ineffectiveness Is Proved
Thu, 05 May 2022 16:14:13 IST

Delhi High Court has held that an accused cannot, as a matter of right claim de novo trial, except where he is able to show and prove his claim of counsel's ineffectiveness assistance and his representation falling below an objective standard of reasonableness, to the satisfaction of the court.

CRIMINAL - Kerala HC Dismisses Wife's Plea for CBI Investigation in RSS Worker's Murder Case
Thu, 05 May 2022 16:14:02 IST

Kerala High Court has dismissed the plea filed by the wife of deceased Rashtriya Swayamsevak Sangh (RSS) worker Sanjith, who was hanged to death in November last year, looking for the investigation to be transferred to the Central Bureau of Investigation (CBI).

SERVICE TAX - CESTAT: Cenvat Credit Available in Outward Transportation From Place of Removal to Customers Place
Thu, 05 May 2022 16:13:52 IST

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the services availed from the place of removal up to the customers place.

CUSTOMS - CESTAT, Mumbai: Voluntarily Acceptance of Higher Value Exempts Importer From Confiscation Liability
Thu, 05 May 2022 16:13:42 IST

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has reiterated that voluntarily acceptance of a higher value and willing to pay the customs duty at the enhanced rate would exempt the importer from liability of confiscation and redemption fine as per the Customs Act, 1962.

DIRECT TAXATION - Supreme Court Uphold Over 90,000 Re-Assessment Notices Deeming them as Sec 148A Notices
Thu, 05 May 2022 11:22:04 IST

Supreme Court upheld the reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 (the effective date of amendment of the said provision by the Finance Act, 2021) to be deemed to have been issued under Section 148A of the IT Act.

INTELLECTUAL PROPERTY RIGHTS - Delhi HC States Sale of Counterfeit Products Has Become Prolific on Internet
Thu, 05 May 2022 11:21:54 IST

The Delhi High Court has observed that the sale of counterfeit or knock-off products has become prolific on the internet and needs to be arrested in order to protect the owners of the trademarks as also the customers who purchase such products.

ENVIRONMENT - Delhi HC Observes Trees Only Hope of Environmental Redemption In Commercialized Cities
Thu, 05 May 2022 11:21:44 IST

Delhi High Court has held that trees hold out as welcome and assuring living entities of hope, sanity, environmental redemption and even companionship and that they must not be allowed to be cut needlessly or wantonly.

CONSTITUTION - Delhi HC Held That Writ Jurisdiction Cannot be Entertained If there is Alternative Remedy
Thu, 05 May 2022 11:21:34 IST

Delhi High Court has declined to quash a re-assessment order on the ground that there was no violation of natural justice and the writ jurisdiction under Article 226 of the Constitution of India cannot be entertained if there is "alternative efficacious remedy"

CRIMINAL - Gujarat HC: Mere Registration of FIRs by Itself Can't Have Nexus With Breach of Public Order
Thu, 05 May 2022 11:21:23 IST

The Gujarat High Court stated while drawing a distinction between the term 'public order' and 'law and order' that mere registration of FIR/s against an accused person does not mean he is a threat to the society or disturbs all social apparatus.

FAMILY - Punjab And Haryana High Court: Wife Can't Be Denied Maintenance On Grounds That She Is Well-Educated
Thu, 05 May 2022 11:21:14 IST

Punjab and Haryana High Court has observed that husband is legally and morally responsible; wife cannot be denied maintenance on the grounds of being well-educated. Court held that the provisions of Section 125 Criminal Procedure Code are there to prevent the destitution and vagrancy.

SERVICE - Chhattisgarh HC bars University From Replacing Guest Lecturer Except by Way of Regular Appointment
Thu, 05 May 2022 11:21:03 IST

Chhattisgarh High Court has reiterated that because a person is selected as a Guest Lecturer at a college or a University, doesn't mean that he/she does not have any right of legitimate expectation of not being replaced, except by way of regular/ contractual appointments.

CIVIL - Orissa HC: Dying Declaration Can't Be Discarded Because Certificate of Fit Mental State Not Appended
Thu, 05 May 2022 11:20:53 IST

Orissa High Court has ruled that dying declaration made to a doctor can neither be called to question nor should be doubted only because a certificate relating to mental state of the deceased at the time of recording the declaration was not appended to it.

GOODS AND SERVICES TAX - Madras HC Refuses To Quash Notice For Attachment And Sale Of Immovable Property
Thu, 05 May 2022 11:20:43 IST

Madras High Court has dismissed a plea seeking to quash the notice for the attachment and sale of immovable property by observing that the assessee is trying to drag the GST proceedings.

CUSTOMS - CESTAT, Delhi: Anti-Dumping Duty Paid After Validity of Notification is Refundable
Thu, 05 May 2022 11:20:32 IST

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Anti-dumping duty paid after the expiry of the period mentioned in the concerned notification shall be refundable to the importer.

EXCISE - CESTAT: Statement u/s 14 of Central Excise Act has no Evidentiary Value without Cross Examination
Thu, 05 May 2022 11:20:21 IST

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the statement made under Section 14 of the Central Excise Act, 1944 becomes admissible evidence, when person is examined and his/her cross examination is allowed under Central Excise Act 1944.

DIRECT TAXATION - ITAT: Outstanding Balances cannot be treated as 'Bogus' when Payment made through Banking Channels
Thu, 05 May 2022 11:20:11 IST

Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has observed that the outstanding balances cannot be suspected as bogus when the payments to parties were made through banking channel.

CRIMINAL - Bombay HC Rejects Review Plea Seeking Default Bail to Varavara Rao, Vernon Gonsalves & Arun Ferreira
Wed, 04 May 2022 14:57:09 IST

Bombay High Court has dismissed a review application filed by three accused in the Bhima Koregaon - Elgar Parishad Case seeking bail and accurate corrections in the order refusing them default bail.

CUSTOMS - Gujarat HC: Reassessment Should Only be Done by Officer or His Successor
Wed, 04 May 2022 14:56:58 IST

Gujarat High Court, while invalidating the reassessment initiated by the Directorate of Revenue Intelligence, has ruled that the officer who did the assessment could only undertake reassessment.

DIRECT TAXATION - Madras HC: Initiation of Malicious Prosecution by Income Tax Dept. is Abuse of Power
Wed, 04 May 2022 14:56:47 IST

Madras High Court has ruled that the suppression of material facts, the intentional suggestion of falsehood and the non-application of mind shows that there was a malicious prosecution initiated by the Income Tax department by abusing its power.

SALES TAX/VAT - Kerala HC: Cancellation of Registration Not Informed Through News Paper and Notice As Per Kerala VAT
Wed, 04 May 2022 14:56:37 IST

Kerala High Court has held that the dealer is eligible for the input tax credit during the transition period since the cancellation of registration has not been published in the news paper and no notice in Form No.5 B was served on the dealer.

CIVIL - Orissa HC: No Prohibition on Third Party to Proceed Even After Rejection of Impleadment
Wed, 04 May 2022 14:56:27 IST

Orissa High Court has ruled that there is no prohibition to bring an application under Order 21 Rules 97, 99 and 101 of the Code of Civil Procedure, 1908 (CPC) even after rejection of a similar application under Order 1 Rule 10 of CPC.

ARBITRATION - Calcutta HC: Post-Award Interest is Not Advisory but Mandate of A&C Act
Wed, 04 May 2022 14:56:16 IST

Calcutta High Court has held that award of future or post-award interest is not advisory but a mandate of the Arbitration and Conciliation Act, 1996 and it should be given its due weightage.

DIRECT TAXATION - ITAT, Bangalore: TDS Not Applicable to Commission for Professional Service by Non Resident
Wed, 04 May 2022 14:56:04 IST

Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to commission for professional service by Nonresident.

CIVIL - SC: Court Can't Sit in Verdict of Safety Analysis on Paediatric Vaccination
Wed, 04 May 2022 09:49:39 IST

Supreme Court has said that the decision taken by the Centre to vaccinate children in the country is in tune with global scientific consensus and expert bodies.

DIRECT TAXATION - Delhi HC: Non Filing of Response Due to Technical Glitch in E-Filing Portal
Wed, 04 May 2022 09:49:29 IST

Delhi High Court has observed that the taxpayer could not file a response under the Faceless Scheme due to a technical glitch in the e-filing portal.

DIRECT TAXATION - Delhi HC: ITAT Final Arbiter of Facts, Its Order Can be Interfered Only if There is Question of Law
Wed, 04 May 2022 09:49:18 IST

Delhi High Court has observed that the High Court can interfere with its order only if there is substantial question of law or there is manifest illegality or it suffers from perversity by observing that the Income Tax Appellate Tribunal is the final arbiter of the facts.

FAMILY - Chhattisgarh HC: Woman's Character Can't be Decided by Certificate Given by People
Wed, 04 May 2022 09:49:07 IST

Chhatisgarh High Court has held that if a wife doesn't squeeze into the mold as per the desire of husband, it would not be a crucial factor to lose the custody of the child her.

ARBITRATION - Madhya Pradesh HC: Court Has Jurisdiction U/S 11 A&C Act to Appoint New Arbitrator
Wed, 04 May 2022 09:48:57 IST

Madhya Pradesh High Court has held that once the appointment of arbitrator is void ab initio and the arbitrator is barred by virtue of Section 12 (5) of the Arbitration and Conciliation Act, 1996, then the procedure prescribed for challenging the appointment of an arbitrator are not applicable.

FAMILY - Madhya Pradesh HC: Husband to Produce Salary Slip Can't be Termed As Violation of Privacy
Wed, 04 May 2022 09:48:47 IST

Madhya Pradesh High Court has held that giving an opportunity to the husband to file his salary slip for valuable adjudication of the maintenance proceedings cannot be said to be depriving him of his life and personal liberty.

CIVIL - Allahabad HC: Proceedings U/S 145 CrPC Has to be Discontinued if Suit for Possession is Pending
Wed, 04 May 2022 09:48:36 IST

Allahabad High Court has observed that where a civil suit for possession or declaration of the title with regard to the same property is pending, the proceedings under Section 145 of the Code of Criminal Procedure, 1973 are liable to be discontinued.

ARBITRATION - Madras HC: Arbitral Award Not Providing Statutory Compensation Under NHA is Perverse
Wed, 04 May 2022 09:48:26 IST

Madras High Court has observed that an arbitral award does not provide for payment of compulsory statutory compensation with regard to the land acquired under the National Highways Act, 1956 is perverse.

LAND ACQUISITION - J&K&L HC: Court Can't Decide for Constructing New Highways, It's Purely Policy Decision
Wed, 04 May 2022 09:48:16 IST

Jammu and Kashmir High Court has dismissed a petition which challenged government land acquisition on the ground that there is no need for constructing a new national highway as there already exists a highway which can be repaired and widened.

DIRECT TAXATION - ITAT, Delhi: Assessing Officer Cannot Apply Wrong Method in Lack of Audited Financials of AE
Wed, 04 May 2022 09:48:05 IST

Income Tax Appellate Tribunal, Delhi has ruled that the Assessing Officer cannot give benefit to the assessee for non-cooperation in providing audited financials of associated enterprises.

DIRECT TAXATION - Delhi HC: ITAT Final Arbiter of Facts, Its Order Can be Interfered Only if There is Question of Law
Tue, 03 May 2022 14:48:39 IST

Delhi High Court has observed that the High Court can interfere with its order only if there is substantial question of law or there is manifest illegality or it suffers from perversity by observing that the Income Tax Appellate Tribunal is the final arbiter of the facts.

CIVIL - Delhi HC: Party Can't Exhaust Alternate Remedy in SC Before Approaching HC U/Art. 227
Tue, 03 May 2022 14:48:25 IST

Delhi High Court has ruled that a party cannot be bound for exhausting the alternate remedy available before the Supreme Court before approaching the High Courts under Articles 226 and 227 of the Constitution.

CIVIL - Bombay HC Rejects Plea to Prohibit Newspapers From Publishing Pictures of Gods & Goddesses
Tue, 03 May 2022 14:48:12 IST

Bombay High Court has dismissed an Advocate's Public Interest Litigation seeking information for a policy restricting publication of photographs of gods and goddess in the newspapers as they eventually land up in the garbage bin.

SERVICE - Madras HC: TET Not Compulsory for Teachers In Minority Institutions
Tue, 03 May 2022 14:47:59 IST

Madras High Court has reiterated that Teacher Eligibility Test qualification cannot be made applicable to minority institutions.

GOODS AND SERVICES TAX - AAAR, Karnataka: Manufacturer of HDPE Drums Not Eligible for Concessional Rate Tax
Tue, 03 May 2022 14:47:38 IST

Appellate Authority for Advance Ruling, Karnataka has ruled that the manufacturer of High Density Polyethylene Drums are not eligible for concessional rate tax.

CUSTOMS - CESTAT, Mumbai: Confiscation Order Can't be Invoked Without Corroborating Evidence
Tue, 03 May 2022 14:47:27 IST

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with the consequential penalties under section 112 of Customs Act, 1962 cannot be invoked without corroborating evidence.

DIRECT TAXATION - ITAT, Ahmedabad: Deemed Rent Inapplicable to Property That is Stock-in-Trade
Tue, 03 May 2022 14:47:16 IST

Income Tax Appellate Tribunal, Ahmedabad has ruled that the concept of deemed rent can't be applicable to the properties which are treated as stock-in-trade of a business.

DIRECT TAXATION - ITAT, Ahmedabad: Additions Cannot be Made to Assessee's Income on Basis of Document
Tue, 03 May 2022 14:47:03 IST

Income Tax Appellate Tribunal , Ahmedabad has held that additions cannot be made to assessee's taxable income on the basis of documents that are declared as dumb documents by the Customs Excise and Service Tax Appellate Tribunal in the service tax proceedings before it.

LAW OF MEDICINE - SC Asks Centre to Make Data Public on Covid Vaccine's Side-Effects
Tue, 03 May 2022 10:07:50 IST

Supreme Court said that no individual can be forced to get vaccinated against COVID-19, and asked the Centre to make public data on the immunization's adverse events.

CIVIL - SC: Notice on Plea Against No Meat Products in Midday Meals
Tue, 03 May 2022 10:07:37 IST

Supreme Court has sought a reply from the Centre and others on a plea against Lakshadweep Administration's decision to remove meat products from the menu of midday meals for school children, and also closure of dairy farms.

INSURANCE - SC: Claims of Insurance Can't be Rejected on Definitions of Terrorism
Tue, 03 May 2022 10:07:26 IST

Supreme Court has ruled that the parties, including insurance firms, cannot rely on definitions of terrorism in various penal laws to reject insurance claims which have to be governed by the definition of the term given in the policy.

FAMILY - Delhi HC: Husband & Wife Two Pillars of Family, Whole House Crashes Down if One Gets Weak
Tue, 03 May 2022 10:07:15 IST

Delhi High Court has upheld an order passed by the Family Court allowing divorce in favour of the wife under section 13(1)(ia) of the Hindu Marriage Act, 1955 observing that the wife had well established the ground of mental cruelty by the husband.

CRIMINAL - Delhi HC: Failure to Supply of Legible Copies of Documents Renders Detention Order Illegal
Tue, 03 May 2022 10:07:03 IST

Delhi High Court has observed that an order of detention passed by the Detaining Authority based on illegible copies of documents suffers from non-application of mind and is liable to be quashed.

DIRECT TAXATION - Bombay HC: Assessee Deprived of Refund Due to Wrongful Withholding of Amount by Income Tax Dept
Tue, 03 May 2022 10:06:49 IST

Bombay High Court has allowed 6% interest to the assessee on wrongful withholding of the amount by the income tax department.

CRIMINAL - P&H HC: No Ground for Default Bail U/S 167(2) CrPC
Tue, 03 May 2022 10:06:33 IST

Punjab and Haryana High Court, Has held that, for an offense of sexual assault, final report would be complete on statement of the prosecutrix and Forensic Science Laboratory Division report can be used only to support their version.

SERVICE - Rajasthan HC Imposes 25K Cost on PIL Challenging Dr. Anula Morya's Appointment as VC
Tue, 03 May 2022 10:06:15 IST

Rajasthan High Court has dismissed a Public interest litigation challenging the appointment of Dr. Anulya Morya as Vice Chancellor of Jagadguru Ramanandacharya Rajasthan Sanskrit University.

EDUCATION - Rajasthan HC Dismisses Review Petition Challenging Answer Key of Preliminary Exam As Misconceived
Tue, 03 May 2022 10:06:00 IST

Rajasthan High Court has rejected a review petition challenging the answer key of Preliminary Examination for selection to the post of Rajasthan Civil Judge.

DIRECT TAXATION - ITAT, Ahmedabad: CIT(A) Shall Condone Delay and Dispose Appeal on Merits
Tue, 03 May 2022 10:05:42 IST

Income Tax Appellate Tribunal, Ahmedabad has ruled that the Commissioner (Appeals) shall condone the delay and dispose the appeal on merits if the assessee has not acted in a malafide manner in order to avoid pointless burden to the assessee.

GOODS AND SERVICES TAX - AAR, Karnataka: Computer Software Supplied to Public Funded Research Institutions Attracts 5% GST
Tue, 03 May 2022 10:04:26 IST

Authority of Advance Ruling, Karnataka has ruled that 5% Goods and Services Tax is payable on computer software supplied to public-funded research institutions.

GOODS AND SERVICES TAX - AAR, Gujarat: No GST Leviable on Amount Representing Employees Portion of Canteen Charges
Tue, 03 May 2022 10:04:13 IST

Authority of Advance Ruling, Gujarat has ruled that no Goods and Services Tax is leviable in the hands of the employer on an amount in lieu of the employee portion of canteen charges.

DIRECT TAXATION - ITAT, Bangalore: Wife Eligible for Capital Gain release if Money Given for Acquisition of Property
Tue, 03 May 2022 10:03:59 IST

Income Tax Appellate Tribunal, Bangalore has held that the wife is eligible for capital gain exemption regarding the money given for the acquisition of the property either directly to the builder or as reimbursement to her husband.

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