Digests
Direct Tax Half Yearly Digest: January To June 2024 - PART I
Supreme CourtTaxpayer Entitled To Hearing On Merits If Appeals Were Dismissed By HC For Delay In Filing Paper-Book: Supreme CourtCase Title: Herbicides India Limited vs ACIT2024 LiveLaw (SC) 44While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee...
Kerala High Court Half Yearly Digest- January To June 2024 [Citations 1-396]
Nominal Index Citations [2023 LiveLaw (Ker) 1-396]Union of India & Ors. v. P.K. Santhosh Kumar, 2024 LiveLaw (Ker) 1P C Najeeb v State of Kerala, 2024 LiveLaw (Ker) 2George Mathew v. State of Kerala, 2024 LiveLaw (Ker) 3XXX v State of Kerala, 2024 LiveLaw (Ker) 4Ranjith Kumar K.V. & Ors. v. State of Kerala & Ors., 2024 LiveLaw (Ker) 5X v Y, 2024 LiveLaw (Ker) 6Thazheveettil...
AAAR & AAR Half Yearly Digest: January To June 2024
AAARNo GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAARAppellant's Name: Chanchal SahaThe West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.AARE-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AARApplicant's Name:...
CESTAT Half Yearly Digest: January To June 2024 - PART II
CESTAT Allows Refund Of Service Tax Paid On Cancelled Bookings Of FlatsCase Title: Kanakia Spaces Reality Pvt. Ltd. Versus Commissioner Of Cgst & Central Excise, MumbaiThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid on cancelled bookings of flats.Freight/Insurance Amount Is Not Includible In Assessable Value Of...
CESTAT Half Yearly Digest: January To June 2024 - PART I
Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTATCase Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GSTThe Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is...
Karnataka High Court Half Yearly Digest [January 2024 To June 2024]
Citations: 2024 LiveLaw (Kar) 001 To 2024 LiveLaw (Kar) 290Nominal Index:Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka. 2024 LiveLaw (Kar) 1H B Bhagyalakshmi AND Cheluvamma. 2024 LiveLaw (Kar) 2Late H.H. Jyotendra Sinhji Vikramsinhji & Others AND State of Karnataka & Others. 2024 LiveLaw (Kar) 3Hemanth Raju AND Punitha H J and Another. 2024 LiveLaw (Kar) 4ABC AND State...
Allahabad High Court Half Yearly Digest: January - June 2024 [Citations 1-415]
[NOMINAL INDEX PROVIDED AT THE BOTTOM] ORDERS/JUDGMENTS (JANUARY-JUNE 2024) UP Victim Compensation Scheme 2014 | Eligibility/ Quantum Of Compensation For Rape Victims To Be Decided By DLSA, Not Court: Allahabad HC Case Title: Ramesh Alias Mehandi Hasan vs. State Of U.P. And 3 Others [MATTERS UNDER ARTICLE 227 No. - 5804 of 2023] Case Citation: 2024 LiveLaw (AB)...
Arbitration Cases Half Yearly Digest: January To June 2024
Supreme Court High Court Not Having Original Civil Jurisdiction Cannot Extend Time To Pass Arbitral Award As Per S.29A(4) Arbitration Act : Supreme Court Case Title: CHIEF ENGINEER (NH) PWD (ROADS) VERSUS M/S BSC & C and C JV Citation : 2024 LiveLaw (SC) 425 The Supreme Court held that a High Court which does not have original civil jurisdiction does not have the power...
Bombay High Court Weekly Round-up: July 01 - July 07, 2024
Nominal Index [Citation 320 - 334]ABC v. State of Maharashtra 2024 LiveLaw (Bom) 320Ritu Dinesh Maloo v. State of Maharashtra 2024 LiveLaw (Bom) 321Kartik Vaman Bhatt v. Union of India & Ors. 2024 LiveLaw (Bom) 322Dr. Jaishri Laxmanrao Patil & Ors. v. Chief Minister, State Of Maharashtra & Ors 2024 LiveLaw (Bom) 323The Indian Express (P) Ltd. and Ors. v. Ganesh Gopinath Rane...
RERA Cases Half Yearly Digest : January -June,2024
Ministry of Housing and Urban Affairs (MOHUA) The Ministry Of Housing And Urban Affairs Releases Report On The Implementation Status Of The Real Estate (Regulation & Development) Act The Ministry of Housing and Urban Affairs (MOHUA) has released the implementation status report of the Real Estate (Regulation & Development) Act, 2016, commonly known as RERA, in...
Supreme Court Biannual Digest 2022 - 2023 -Evidence Act
AbscondingEffects of Absconding - Mere absconding by itself cannot constitute a sole factor to convict a person. It may be because an accused may abscond as he might fear an illegal arrest. (Para 25) Harvinder Singh @ Bachhu v. State of Himachal Pradesh, 2023 LiveLaw (SC) 889AdmissionAny concession or admission of a fact by a defence counsel would definitely be binding on his client, except...
Labour & Service Monthly Digest: June 2024
Delhi High Court Not Allowing Representation By A Defence Assistant Is Violative Of Principles Of Natural Justice: Delhi High Court Case Name- Delhi Transport Corporation Vs Ram Avatar Sharma A single judge bench of the Delhi High Court comprising of Justice Chandra Dhari Singh in the case of Delhi Transport Corporation Vs Ram Avatar Sharma has held that a person not...