News Updates
NGT Dismisses Film Studio's Appeal Against MCZMA Order Declining Extension Of Temporary Sets For Shooting
The Western Zone bench of the National Green Tribunal (NGT) has rejected the plea made by Balaji Tirupati Cinemas and Expression Studio against the Maharashtra Coastal Zone Management Authority's (MCZMA) order of 12.09.2022. The order denied permission for the temporary tents used for shooting to be extended for another six months.The Appellant Film Studios alleged that the order was passed...
In Absence Of Proper Show Cause Notice To The Assessee, There Is No Merit In Levy Of Penalty: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal has held that where the initiation of penalty is one limb and the levy of penalty is another limb, then in the absence of proper show cause notice to the assessee, there is no merit in the levy of penalty.The bench of Anil Chaturvedi (Accountant Member) and Yogesh Kumar Us (Judicial Member) has relied on the decision of the Bombay High Court...
Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that unless CENVAT Credit availed by the appellant has not been recovered by way of the issue of a show cause notice invoking Rule 14 of the CENVAT Credit Rules, 2004, CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of service.The...
Purposeful Attempts By Jail Authorities To Create Impression That Convict Is Not Well-Behaved And Deny Leave/Parole Is Illegal: Kerala High Court
The Kerala High Court on Tuesday held that any purposeful attempt made to create an impression that a convict is not a well-behaved person in turn to deny leave to him is illegal. Justice Bechu Kurian Thomas, while allowing a petition seeking ordinary leave for a convict, observed that “There has been an attempt to purposely deny leave to the petitioner by resorting to...
Punjab And Haryana High Court Directs To Refund Tax Collected Illegally With 6% Interest
The Punjab and Haryana High Court has held that if the tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe on his right under Article 300 A of the Constitution of India.The bench of Justice Ritu Bahri and Justice Manisha Batra has observed that no receipt was given by the proper officer...
Bengaluru Court Restrains Media From Publishing BJP MLA Sanjeeva Matandoor's "Morphed" Pictures
A City Civil Court in Bengaluru has passed an ex-parte interim injunction order, restraining the media from publishing allegedly 'morphed' pictures of BJP leader Sanjeeva Matandoor, ahead of Assembly polls in the state.The Legislator filed a suit stating that election is nearing and his party is supposed to announce his candidature to Puttur MLA constituency. However, some miscreants with...
Jammu & Kashmir High Court Adopts Fresh Measures To Reduce Long Pending Cases
The Jammu and Kashmir and Ladakh High on Friday issued an Office Order with measures to reduce the arrears of pending cases in the High Court.Passing instructions on the subject, a notification to this effect issued by the Chief Justice N. Kotiswar Singh reads that all final hearing matters above 10 years shall be listed on Tuesday and Thursday, and these days shall be kept exclusive as...
Wife Can’t Prosecute Extra-Marital Partner Of Husband For Domestic Violence Only Because She Lived In Their House: Orissa High Court
The Orissa High Court has observed that an illicit/extra-marital partner of husband cannot be prosecuted under the Domestic Violence Act by wife merely because she lived in the house of the couple. The Court said, both the women (wife and extra-marital partner) do not share ‘domestic relationship’ as per Section 2(f) of the Act merely because they stayed under the same roof.While...
Bombay High Court Grants Bail To Hospital Owners, Doctor In Fake COVID Vaccination Camp Case
The Bombay Court on Wednesday granted bail to hospital owners and a doctor accused of giving fake COVID vaccines in various vaccination camps across Mumbai observing that the alleged fake vaccines did not cause death or any adverse effect to any patient.Justice Bharati Dangre, while granting bail to Dr. Shivraj Pataria and Neeta Pataria, owners of Shivam Hospital, Kandivali in 8 cases, held...
No Vicarious Liability Of Company Managers When Their Role Not Disclosed In Complaint Petition: Jharkhand High Court
The Jharkhand High Court has recently held that vicarious liability cannot be imposed against an accused-Manager of the company when his role has not been mentioned in the complaint petition, and it has not been disclosed during the solemn affirmation or by the enquiry witnesses.A bench comprising Justice Sanjay Kumar Dwivedi made the observation while allowing a criminal writ petition...
"We Are Still Stuck In Patriarchal Notions": Madras High Court Directs Issue Of Passport To Man Whose Mother Was Indian And Father A Srilankan Refugee
The Madras High Court recently directed the Regional Passport authority to consider the representation of a man who had applied for an Indian Passport. Since his birth certificate showed him as a Srilankan refugee, he was called upon by the passport authorities to give an explanation.Justice GR Swaminathan of the Madurai bench noted that though the petitioner's father was also a...
Employer’s TDS Obligation Under New ‘Default’ Personal Tax Regime: CBDT Issues Clarifications
The Central Board of Direct Taxes (CBDT) has issued clarification regarding the deduction of TDS under Section 192 read with sub-section (IA) of Section 115 BAC of the Income-tax Act.Section 115 BAC of the Income-tax Act, 1961, has been amended by the Finance Act of 2023 to include a sub-section (lA), which establishes a new tax structure that will take effect for assessment years starting on...