Letter Written To Husband's Superior In Good Faith Intimating Him About Criminal Complaint Lodged U/S 498A CrPC Does Not Constitute Criminal Defamation: Calcutta HC

The Calcutta High Court on Wednesday observed that writing a letter to the husband's superior at work in good faith intimating him about a criminal case lodged against the husband for inflicting torture would not amount to criminal defamation under Section 499 of the IPC. In the instant case, the wife (petitioner) had written a letter dated May 24, 1997 to the Manager, Indian Overseas...

Kerala High Court Issues Directions For Handling Applications Of Accident Victims Or Their Dependents Under Employees Compensation Act

The Kerala High Court on Friday issued guidelines to be followed by the concerned authorities while dealing with applications filed by accident victims or their dependents seeking compensation under the Employees Compensation Act, 1923.While disposing of a suo motu petition, a Division Bench of Chief Justice S. Manikumar and Justice Shaji P. Chaly accepted the report submitted by the...

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue

The Punjab and Haryana High Court has held that the revenue department cannot take the plea of transfer of jurisdiction due to GST regime against assessee's claim for refund of central excise duty and interest. The Bench, consisting of Justices Ajay Tewari and Pankaj Jain, ruled that the Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia and an assessee was entitled...

S. 194-I Income Tax Act | TDS Can't Be Deducted In Absence Of Payment Of Rent: Orissa High Court

The Orissa High Court has held that in absence of payment of rent, the obligation to deduct tax at source ('TDS') under Section 194-I of the Income Tax Act, 1961 ('the Act') does not arise at all. Notably, the said provision deals with 'TDS on rent'. While dismissing an Income Tax Appeal, a Division Bench of Chief Justice Dr. S. Muralidhar and Justice R.K. Pattanaik...

Resolution Plan Can't Be Rejected On A Perceived Grievance By A Suspended Director Who Failed To Take Steps- NCLT Kolkata

The NCLT, Kolkata Bench comprising of Shri Rajasekhar V.K. and Shri Balraj Joshi in the case of Anand Kariwala Vs. Mr. Partha Pratim Ghosh, Resolution Professional held that initiation of CIRP against the Corporate Debtor does not bar the suspended Board of Directors (BOD) from objecting to the acts of the Resolution Professional (RP), if the same are prejudicial to the interests of...

Prevention Of Money Laundering Act | "For Money-Launderers Jail Is The Rule And Bail Is An Exception": Allahabad High Court

While rejecting the anticipatory bail application of a person booked under the Prevention of Money Laundering Act, 2002, the Allahabad High Court observed that for money-launderers Jail is the rule and bail is an exception. The bench of Justice Krishan Pahal observes thus as it stressed that money Laundering as an offence is an economic threat to national interest and is committed by...

"Where Is Communal Intent In Speech?" Delhi High Court Reserves Judgment On Brinda Karat's Appeal Seeking FIR Against Anurag Thakur & Parvesh Verma

The Delhi High Court on Friday reserved its judgment on a plea filed by CPM leader Brinda Karat and politician KM Tiwari against a trial court order rejecting her plea for registration of FIRs against BJP leaders Anurag Thakur and Parvesh Verma for allegedly delivering hate speeches in the year 2020. About the CaseThe plea refers to various speeches made by the two politicians including...

Officers Can't Promote Encroachers By Allotting Alternative Lands In Absence Of Statutory Provision: Madras High Court

Madras High Court has once again made clear its rigid stand on the removal of water body encroachments by stating that officers can't be allowed to promote encroachers by allotting alternative lands elsewhere.The first bench of Chief Justice Munishwar Nath Bhandari and Justice D Bharatha Chakravarthy noted that allotment of such alternative lands would only promote the tendency to...

CBI Registers FIR To Probe Kerala Advocates Welfare Fund Scam

The Central Bureau of Investigation has registered an FIR to probe into the scam involving the misappropriation of over ₹7.5 crores from the Kerala Advocates Welfare Fund. The amount was allegedly swindled through fake documents over a span of 10 years.The Kerala High Court had recently directed a CBI investigation into the scam weighing the depravity of the offence. The fund was constituted...

Rent Free Accomodation Provided By Partner To Partnership Firm Is Exigible To GST: Tamil Nadu AAR

The Tamil Nadu Bench of the Authority for Advance Ruling, consisting of members T.G. Venkatesh and K. Latha, has ruled that GST is liable to be paid in respect of properties of a Partner rented to a partnership firm, even if it is free of rent, to carry out the business of the firm, since the activity is in furtherance of business and amounts to supply under Section 7 read with Schedule 1...

Remuneration From Partnership Not 'Gross Receipt' For Purpose Of Audit Under Section 44AB Of Income Tax Act: Bombay High Court

The Bombay High Court has ruled that remuneration received from partnership firm cannot be treated as gross receipt in profession for the purpose of compulsory audit under Section 44AB of the Income Tax Act, 1961. The Bench, consisting of Justices K.R. Shriram and N.J. Jamadar, ruled that none of the clauses under Section 44AB envisage the situation where an assessee is carrying on...

Shareholders Of RCFL Permitted To Carry Out A Voting Process Based On Debenture Trust Deeds In Compliance With RBI Circular: Bombay High Court Dismisses SEBI's Appeal

The Bombay High Court bench of Justice Milind N. Jadhav and Justice S.J. Kathawalla, while dismissing the appeal filed by the Securities and Exchange Board of India (SEBI), has permitted the shareholders of Reliance Commercial Finance Ltd. (RCFL) to carry out a voting process based on debenture trust deeds (DTDs) in compliance with the circular issued by the Reserve Bank of...