Rajasthan HC Asks Grandparents Seeking Minor's Custody To Deposit ₹50K Advance Litigation Cost In Mother's Favour

A quinquagenarian couple has moved a habeas corpus petition before the Rajasthan High Court seeking release of their 5+ years old grandson, who is suffering from a rare disease, from the alleged illegal detention of his mother.While issuing notice, the Jaipur Bench has ordered the petitioners to first deposit a sum of Rs. 50,000 towards litigation costs which may arise for...

[NDPS Act] Combined Weight Of LSD & Blotter Relevant To Determine Small Or Commercial Quantity Contraband: Bombay High Court

In a significant ruling, the Bombay High Court at Goa has held that the combined weight of Lysergic Acid Diethylamide (LSD) drug and the blotting paper carrying it is necessary to ascertain if the seized drug is of a small or commercial quantity and impose punishment under the NDPS Act accordingly. The court passed the order on a reference by a single judge on whether LSD alone or...

Delhi Court Seeks NIA's Response On Separatist Leader Nayeem Khan's Bail Plea In 2017 Terror Funding Case

A Delhi Court has sought response of the National Investigation Agency (NIA) on the bail plea filed by separatist leader Nayeem Ahmed Khan in a case of alleged terror funding.Khan, who has been in judicial custody since August 14, 2017, has also been accused of "creating unrest" in the Kashmir valley. He was arrested on July 24, 2017. Additional Sessions Judge Shailender Malik of Patiala...

'Sensitivity And Law Must Be Balanced; One Is Dealing With Humans, Not Mere Files': Delhi High Court While Granting Parole To Murder Convict

"Sensitivity and compassion balanced with rules, regulations and law needs to be maintained by any Court as one is dealing with humans and not mere files and orders," the Delhi High Court has observed while granting parole of 45 days to a murder convict. Justice Swarana Kanta Sharma granted relief to Kundan Singh, who is serving life sentence in the Tihar Jail. Singh, who is a native...

Isha Foundation's Yoga Centre Is 'Educational Institution': Madras High Court, Allows It To Challenge State's Show Cause Notice

The Madras High Court on Wednesday observed that Jaggi Vasudev's Isha Foundation would come within the purview of "Educational Institutions" as per the clarification issued by the Central Government in 2014 with regard to the entities that are exempted from getting mandatory environmental clearance before commencing construction work.The bench of Acting Chief Justice T Raja and Justice...

Centre Notifies Appointment Of Justice T. Amarnath Goud As Acting Chief Justice Of Tripura High Court

The Central Government on Wednesday notified the appointment of Justice Todupunuri Amarnath Goud, the incumbent senior-most Judge of the Tripura High Court, as the Acting Chief Justice of the High Court with effect from November 11. A notification released by the Department of Justice of the Ministry of Law and Justice, Government of India, said: "In exercise of the power conferred...

Kerala High Court Directs Authority Notified By Central Govt U/S 79A IT Act To Record Voice Sample Of Accused For Investigation

The Kerala High Court on Monday reiterated that recording voice sample of accused does not violate his right against self-incrimination under Article 20(3) of the Constitution and directed that the recording and testing of voice samples as part of the investigation be done in a Centre as notified by the Central Government as per Section 79A of Information Technology Act.The provision...

Intentional Short Payment Of Excise Duty: CESTAT Upholds Penalty

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the penalty under Section 11AC of the Central Excise Act, 1944, on the ground of intentional short payment of excise duty.The bench of Ramesh Nair (judicial member) observed that once the appellant had obtained the NOC and the unit was debonded, they intentionally avoided the payment of short...

'Gujarat Govt Trying To Save Sitting MLA, SPP State's 'Puppet': Gujarat High Court Rejects Plea Seeking Withdrawal Of Prosecution Against BJP MLA

The Gujarat High Court on Wednesday dismissed a petition seeking withdrawal of the prosecution against the sitting BJP MLA Dharmendrasinh alias Hakubha Jadeja, who is an accused in a 2007 case of mob violence. "This Court firmly believes that anyhow and at any cost, the State Government is trying to save his sitting MLA under the provisions of Section 321 of the Code under the pretext of...

Software Development Expenses For Rendering Services To Clients Is Revenue Expense: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the software development expenses for rendering services to clients are revenue expenses.The two-member bench of Vikas Awasthy (Judicial Member) and Gagan Goyal (Accountant Member) has observed that the expenditure has been incurred in the regular course of business of the assessee and for earning revenue and...

IBBI Rescinds Circulars Pertaining To Insolvency Professionals

The Insolvency and Bankruptcy Board of India ("IBBI") vide its circular dated 09.11.2022 has rescinded its certain circulars pertaining to Insolvency Professionals, as these circulars now form a part of the IBBI (Insolvency Professionals) Regulations, 2016; IBBI (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) Regulations, 2016; and the IBBI (Information...

No Service Tax Payable On Facility Charges Attributable To Electricity Expenses: CESTAT

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the amount received as facility charges as it was wholly attributable to electricity expenses, which have been shared proportionately by the assessee and its sister concerns.The bench of Anil Choudhary (judicial member) has observed that electricity is a good and not...