High Courts
236 Applications For Senior Designation Pending: Allahabad HC Observes While Dismissing Challenge To 2019 Senior Designations
While dismissing challenge to 2019 Senior Designations conferred by the Allahabad High Court on various advocates, the bench comprising of Justice Saumitra Dayal Singh and Justice Donadi Ramesh observed that 236 applications for senior designation are pending before the High Court which are to be processed.Observing that even though Supreme Court has held that Senior Designations should...
Presumption Of Undervaluation Can't Be Drawn Just Because Of Higher MRP Rate On Product: Punjab & Haryana HC
The Punjab and Hayana High Court stated that the presumption cannot be drawn that invoices are undervalued merely because MRP Rate mentioned on the product is higher. The Bench consists of Justices Sanjeev Prakash Sharma and Sanjay Vashisth observed that “it is also not a case of the State authorities that the invoices were different for the assessee in comparison to...
High Court Rules In Favour Of Delhi University Over Seat Matrix Dispute With St. Stephen's, Calls For 'Time Bound Solutions'
While deciding in favour of the Delhi University over the issue of seat matrix and allocation with St. Stephen's college, the Delhi High Court has called for “time bound solutions” to resolve such disputes in future. Justice Swarana Kanta Sharma directed that in future, the colleges who have any grievances regarding seat matrix to send their grievances to the concerned authorities of...
Delhi High Court Asks DDA To Adopt Settlement Approach To Avoid Prolonged Litigation, Imposes ₹25K Costs
The Delhi High Court has recently asked the Delhi Development Authority to adopt a professional approach to settle cases through mediation or settlement to avoid prolonged litigation. Justice Dharmesh Sharma made the observation while dealing with a plea moved in 2016 by various individuals for conversion of a property from leasehold to freehold and to execute a Conveyance Deed in...
Mere Delay In Filing Form 10-IC Is Not Detrimental To Reduced Rate Of Tax If Taxpayer Satisfies Conditions Of Sec 115BAA: Gujarat HC
Finding that Assessee has satisfied conditions for reduced rate of tax u/s 115BAA, the Gujarat High Court pointed that the Revenue Department should have condoned delay in filing of Form 10-IC instead of rejecting it on technical ground. Section 115BAA of the Income Tax Act allows domestic companies to utilise the provisions of the section and pay tax at a lower tax rate of 22% plus...
Kerala High Court Directs 'Functionality Assessment' Test For NEET Aspirant With 50% Locomotor Disability To See MBBS Admission Eligibility
The Kerala High Court on Friday directed the Trivandrum Medical College to conduct a "functionality assessment" test to determine whether 17-year-old medical aspirant with a 50 per cent locomotor disability is eligible for the MBBS course, after noting that the disability certificate issued to her was silent on this aspect. The High Court passed the interim order in a plea moved by her...
KPO Service Provider Is Not Comparable To ITES Service Provider For Purpose Of Benchmarking International Transactions: Delhi HC
While condoning the delay of 815 days attributable to Revenue in filing of appeal, the Delhi High Court upheld the ITAT's order on the issue of selection of comparable for purposes of benchmarking international transactions of assessee with its AEs. The High Court maintained the status quo in excluding KPO service provider against IT enabled service provider, for...
'Serious Concern': Gauhati High Court On Plea Against Lack Of Medical Assistance, Reconstructive Surgery Facility For Transgender Persons
The Gauhati High Court on Friday asked the Union Government and Assam Government to apprise it about the issue of failure to address the medical needs of the members of the Transgender community living in Assam, specifically, extending the facility of reconstructive surgery.The division bench of Justice Suman Shyam and Justice Mridul Kumar Kalita observed,“…we are of the view that the...
In Absence Of Fraud, Mischief, Misrepresentation, Public Employment Can't Be Terminated, Reiterates Rajasthan High Court
Rajasthan High Court has affirmed that public employment of individuals granted on merit, without any fraud, mischief, misrepresentation or mala fide on part of the employee, could not be terminated only on the ground of revision in the cut off marks that too at a quite belated stage.The bench of Justice Vinit Kumar Mathur observed that while exercising its powers under Article 226, the Court...
Amount Seized From Third Party Is Not Eligible For Adjustment Against Advance Tax Liability Of Assessee: Punjab & Haryana HC
The Punjab & Haryana High Court held that cash seized from possession of another person cannot be adjusted against Assessee's tax liability as advance tax paid by him. The Division Bench comprising Justice Sanjeev Prakash Sharma and Justice Jagmohan Bansal observed “From sub-section (3) of Section 132B, it is evident that person from whose custody assets is seized is entitled...
Orissa High Court Asks Ministry Of Petroleum & Natural Gas To Spread Awareness About Insurance Coverage In Cylinder Blast Cases
The Orissa High Court has asked the Union Ministry of Petroleum and Natural Gas to frame a robust advertisement policy for the oil marketing companies with respect to safety norms in handling LPG cylinders and also to spread awareness in public about insurance coverage in case of accidental cylinder blasts.Highlighting the ignorance of general public about the insurance coverage, the Single...
The Court Can't Re-Appreciate Evidence Or Re-interpret Contracts While Examining Patent Illegality : Calcutta High Court
The Calcutta High Court bench of Justice Sabyasachi Bhattacharyya has held that the court cannot re-appreciate evidence under the guise of patent illegality, as per the proviso to Section 34 (2-A) of the Arbitration and Conciliation Act, 1996. It remarked that the Court cannot be sitting in appeal over the Tribunal's decision and cannot re-interpret the contract differently from...