'Last Warning For Prosecution To Wake Up': Court Pulls Up Delhi Police For Presenting 'Irrelevant' Witnesses In Riots Case

Issuing a "last warning for prosecution to wake up", a trial court has pulled up the Delhi Police for presenting 'irrelevant' witnesses for examination before it in a 2020 riots case."Despite repeated directions given, in the past in a number of cases, for the prosecution to go through the record and to check, if everything is well with the record, such pain was not taken in this case, either...

18% GST Payable On Manufacturing Of Alcohol For Human Consumption By Way Of Job Work: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that 18% GST is payable on the manufacturing of alcohol for human consumption by way of job work.The division bench of Justice C. Praveen Kumar and Justice A.V. Ravindra Babu has observed that alcoholic liquor is not considered a food. Services by way of job work in relation to the manufacture of alcoholic liquor for human consumption are not eligible for...

IBC Cases Weekly Round-Up: 7 November To 13 November, 2022

Supreme Court Can Provisional Attachment Under PMLA Be Passed After Initiation Of CIRP Under IBC? Supreme Court To Consider Case Title: Ashok Kumar Sarawagi v Enforcement Directorate & Anr. Case no.: Special Leave Petition (Civil) Diary No(S). 30092/2022 The Supreme Court Bench comprising of Chief Justice U.U. Lalit and Justice Bela M. Trivedi, has issued notice in...

Delhi HC Asks Registrar General To Expeditiously Explore Possibility Of Creating Software To Preserve Right To Default Bail

The Delhi High Court has asked its Registrar General to expeditiously implement a 2018 verdict wherein he was requested to explore the possibility of creation of a database for district courts to ensure preservation of right of default bail of the accused. Justice Anu Malhotra referred to the observations made in Arvind Kumar Saxena v. State wherein she had requested the Registrar General...

Interest Not Leviable For Belatedly Deducting TDS If There Is No Liability: Kerala High Court

The Kerala High Court has held that where there is no liability to deduct TDS, the mere fact that TDS was so deducted and paid to the Income Tax Department belatedly, cannot give rise to a claim for interest under Section 201(1A) of the Income Tax Act.The single bench of Justice Gopinath P. has observed that the delay in remitting the amounts deducted as TDS arose only on account of the fact...

ITAT Allows Deduction To SBI On Total Outstanding Advances At The End Of Each Month Considering The Opening Balances

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the deduction to the State Bank of India (SBI) on the total outstanding advances at the end of each month, considering the opening balances.The three-member bench of Pramod Kumar (Vice President), Aby T. Varkey (Judicial Member), and Sandeep Singh Karhail (Judicial Member) has relied on the decisions of the Calcutta...

Open Purchase Orders Are Standing Offers, Movement of goods are mere stock transfers, No Sales Tax Payable: Karnataka High Court

The Karnataka High Court has held that open purchase orders are only standing offers that do not constitute a confirmed "agreement to sell" and that movements of goods are mere stock transfers.The division bench of Justice Dinesh Kumar and Justice M.G. Uma has observed that the open purchase orders do not constitute any contract. The Purchase Orders issued from time to time for the supply...

Tax Cases Weekly Round-Up: 6 November to 12 November 2022

Delhi High CourtExpenses Towards Advertisement, Brokerage And Commission, Incurred By A Real Estate Developer; Deductible As Revenue Expenditure: Delhi High Court Case Title: Commissioner of Income Tax versus Somnath Buildtech Pvt. Ltd. Citation: 2022 LiveLaw (Del) 1048 The Delhi High Court has ruled that advertisement expenses, Software Developing Charges, and expenses...

"Why Shouldn't Your Entry Be Barred To The HC?": Allahabad High Court To Advocate Who Misled Court To Obtain Bail Order

Issuing a show cause notice, the Allahabad High Court recently asked an advocate why shouldn't his entry be barred to the High Court after finding that he misled the court to obtain a bail order. The bench of Justice Dinesh Kumar Singh further asked him to show cause that why he should not be proceeded with for committing contempt of the Court. Essentially, the advocate n question...

Bombay High Court Weekly Round-Up: November 8 to November 13, 2022

Nominal Index [Citation 428 – 435] 1. Mohini Mohanrao Salunke and Ors. v. Ramdas Hanumant Jadhav and Ors. 2022 LiveLaw (Bom) 428 2. Rohini Raju Khamkar v. Raju Ranba Khamkar 2022 LiveLaw (Bom) 429 3. 'AK' v. State of Maharashtra and Ors. 2022 LiveLaw (Bom) 430 4. Umaji s/o Satwaji Shep (Died) by L.Rs. and Ors. v. Gulam Mohmood s/o Gulam Dastgir (Died)...

Kerala High Court Appoints Amicus Curiae In Petitions Challenging Age Limit Under Assisted Reproductive Technology Act

The Kerala High Court on Monday appointed an amicus curiae to assist the court in a batch of petitions challenging the upper age limit under the Assisted Reproductive Technology (Regulation) Act 2021. By virtue of Section 21(g) of the ART Act, the maximum age for men has been prescribed as 55 years, and the age limit prescribed for women is 50 years.Justice VG Arun appointed Advocate...

Multifarious Proceedings Cannot Be Permitted: Bombay HC To Lt Col Prasad Purohit In Malegaon Blast Case

The Bombay High Court on Monday asked Lt. Col. Prasad Purohit, accused in the Malegaon Blasts case, to decide whether he wants to pursue the pending appeal against rejection of his discharge application or the writ petition against special court's order taking cognizance of ATS chargesheet filed against him in 2009. A division bench of Justice A. S. Gadkari and Justice Milind...