All High Courts
Rape A Condemnable Offence But Conviction Cannot Be On Ground Of Sympathy With Victim: Bombay High Court
The Nagpur bench of the Bombay High Court recently while acquitting a man convicted for raping a mentally and physically disabled minor girl, said courts cannot convict a person merely on the basis of sympathy and moral considerations.Single-judge Justice Govind Sanap noted various lapses on part of the prosecution to prove the fact that the appellant convict was the one, who raped the...
Atal Setu Is India's Premier Infrastructure Project, Cannot Be Risked Due To Stone Crushing & Blasting: Bombay High Court
The Bombay High Court recently said that the Mumbai Trans Harbour Sea Link alias Atal Setu is one of India's premier infrastructure projects undertaken after incurring expenditure of thousands of crores and thus it cannot be put to risk due to operations of stone crushing and blasting near the bridge.Single-judge Justice Sandeep Marne therefore, upheld the June 28, 2024 order passed by...
Interest Receipts From Non-Convertible Debentures Of Indian AE Are Not Subject To Dividend Distribution Tax: Delhi HC
The Delhi High Court has quashed the reassessment proceedings initiated against the Assessee on the ground that interest income on Nonconvertible debentures (NCDs) derived from Indian AE had been mischaracterized as interest instead of dividend. While holding so, the High Court rejected the argument put forth by the Department that although the funds were taken out in the form...
VSV Scheme Is Non-Tax Benefit Applicable Even To Medium Enterprise, Clarifies Bombay High Court
While granting benefit under the 'Vivad Se Vishwas I-Relief for MSMEs Scheme' (VSV Scheme) to the Assessee, even when it was re-classified as 'not an MSME', the Bombay High Court held that even though the Petitioner was re-classified as “not an MSME” for a period of three years from May 09, 2023, it was entitled to avail of all non-tax benefits available to a Medium...
Best Judgment Assessment Passed U/s 144 Without Giving Seven Day's Time To Taxpayer To Respond To SCN: Bombay HC Quashes Assessment
Finding that the AO has arbitrarily exercised jurisdiction by granting an extension of only two days to the Assessee in filing reply to the SCN, the Bombay High Court quashed the assessment and remanded the proceedings for passing fresh assessment order u/s 144 read with Section 144B. Tax assessment under Section 144 of the Income Tax Act allows Assessing Officers to assess tax...
Direction For Payment Of Mandatory Pre-deposit Doesn't Constitute 'Order' Within Meaning Of Sec 35G of Central Excise Act: Calcutta High Court
Taking note of Section 35G of the Central Excise Act, the Calcutta High Court clarified that an appeal shall lie to the High Court from “every order” passed in appeal by the Appellate Tribunal, though the maintainability thereof would be dependent on certain statutory limitations. As per Section 35G of Central Excise Act, 1944, an appeal shall lie to the High Court from every...
Failure Of Dept. To Frame Fresh Assessment Should Not Place Assessee In Disadvantageous Position: Delhi High Court
The Delhi High Court has held that the failure or inability of the department to frame a fresh assessment should not place the assessee in a more disadvantageous position than in what he would have been if a fresh assessment was made.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the department has failed to comply with the order of the Tribunal in...
SCN Lacks Reason For Proposing GST Registration Cancellation: Delhi High Court Revokes Cancellation
The Delhi High Court has revoked the GST registration cancellation on the grounds that the show cause notice lacked the reason for proposing to cancel the petitioner's GST registration. It merely stated that proceedings for cancellation of the GST registration have been initiated. The bench of Justice Vibhu Bakhru and Justice Sachin Datta has observed that the show cause notice stated...
[S.4 POCSO Act] Guilt Can Be Established Based On Victim's Uncorroborated Statement Provided It Is Cogent & Relevant: Gauhati HC
The Gauhati High Court recently upheld a conviction passed by the Trial Court under Section 4 of the POCSO Act, by observing that in case of a sexual offence, the finding of guilt can be recorded even on the basis of an uncorroborated statement of the victim provided the same is cogent and relevant. The single-judge bench of Justice Malasri Nandi noted:“The trial court found the...
Right To Practise Law Is A Fundamental Right, Bar Associations Not Empowered To Restrain Lawyers From Appearing Before Any Court: Madras HC
The Madras High Court recently observed that a bar association was not empowered to restrict a lawyer from appearing in court. The court observed that the right to practice law was a fundamental right and such a right could not be taken away by the Bar Association by suspending lawyers. “The Bar Association is not empowered to prevent or restrain any Advocate from appearing before...
Compensation To Discontinue Commodity Brokerage Business Chargeable To Income Tax: Kerala High Court
The Kerala High Court has held that the amount received by the assessee is under an agreement for not carrying out any activity in relation to any business that was carried on by the assessee; it would attract the provisions of Section 28(va)(a) of the Income Tax Act and make the receipt chargeable to income tax under the heading of “Profits and gains of business or profession.”.The bench...
Barred By Limitation: Allahabad HC Rejects BJP Leader Maneka Gandhi's Plea Against Sultanpur MP's Election
The Allahabad High Court (Lucknow Bench) today DISMISSED a plea moved by Senior BJP leader, former MP and Cabinet Minister Maneka Gandhi challenging the election of Samajwadi Party MP Ram Bhuwal Nishad from the Sultanpur Lok Sabha constituency.A bench of Justice Rajan Roy found the election plea to be barred by limitation, holding that Gandhi's election plea had been filed in contravention...