Employer's Right To Utilize Employee's Services On Promotion Can't Be Curtailed By General Guidelines On Routine Transfers: Delhi High Court

The Delhi High Court has ruled that the right of an employer to utilize the services of an employee upon promotion cannot be curtailed by general guidelines issued for regulating annual or routine transfers.Justice Rekha Palli also accepted the argument that even if the transfer of an employee, who is in a transferable job, is in violation of executive guidelines, court must not...

Applicant Withheld Information Regarding Commencement Of Investigation: AAAR Declares AAR's Ruling Void

The Gujarat Appellate Authority of Advance Ruling (AAAR) declared the AAR ruling void as the appellant had withheld information regarding the commencement of an investigation against them on the issue raised by them in the application for an advance ruling.The two-member bench of Vivek Ranjan and Milind Torawane has observed that the term "proceeding" is a very comprehensive term and,...

No Tax Implications On Business Profits Earned On Reinsurance Business In Absence Of Fixed Place PE in India: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that there are no tax implications on business profits earned on account of the reinsurance business in the absence of a fixed place permanent establishment (PE) in India.The two-member bench headed by Pramod Kumar (Vice President) and Anikesh Banerjee (Judicial Member) has observed that the existence of the dependent...

CBIC Exempts Export Duty On Several Varieties of Rice From November 1, 2022

The Central Board of Indirect Taxes and Customs (CBIC) has exempted several varieties of rice from export duty with effect from November 1, 2022.The varieties of rice that are exempt from export duty include husked (paddy or rough) rice, husked (brown) rice, and semi-milled or wholly-milled rice subjected to certain conditions.Firstly, goods meant for export to Nepal when exported through...

Capitation Fee collected indirectly by educational institutions, no tax exemption: Madras High Court

The Madras High Court has lifted the corporate veil of the educational institution for collecting involuntary capitation fees.The division bench of Justice R. Mahadevan and Justice Mohammed Shaffiq, while cancelling the registration under Section 12A of the Income Tax Act, noted that the amounts collected by the assessees were capitation fees for allotment of seats in deviation of the Tamil...

"COVID Period Is Over" : Supreme Court Dismisses Plea Filed Amid Pandemic To Ensure Education Of Migrant Workers' Children

Opining that the COVID-19 period is over, the Supreme Court of India on Thursday granted liberty to the petitioner to withdraw a petition which sought to provide for a Uniform Education Policy to the children of migrant workers amid the COVID-19 pandemic. When the matter was taken up for hearing, the petitioner advocate gave a short brief on what the plea is about. "But...

"A Minor Was Gang Raped In A Nation Which Worships Goddess Durga, Laxmi & Saraswati": UP Court Awards Death Penalty To 2

A court in Uttar Pradesh's Pratapgarh District on Wednesday sentenced 2 convicts [one Haleem, an auto mechanic, and Rizwan, a tailor] to death for the kidnapping and rape of a minor girl while observing that the accused-male vampires not only forcibly entered into the temple-like body of the minor girl but also tried to demolish the same.The Additional District and Session Judge/Rape and...

Delhi High Court Issues Notice On BJP Leader Sudhanshu Mittal's Plea Seeking Contempt Action Against Times Group Owners, Editors

The Delhi High Court has issued notice on a plea filed by BJP leader Sudhanshu Mittal seeking contempt action against the management and editors of Times of India for allegedly publishing "defamatory content" against him in violation of a 2011 trial court orderIn January 2011, the trial court had directed the news organisation editors to first verify the contents of any news regarding...

Yes Bank- DHFL Scam : Supreme Court Directs Examination Of Kapil Wadhwan At AIIMS For Consideration Of Bail On Medical Grounds

The Supreme Court on Thursday deferred the decision regarding the grant of medical bail to Kapil Wadhawan, the former Chief Managing Director of Dewan Housing Finance Limited (DHFL) and main accused in the Yes Bank-DHFL scam in which 17 banks were defrauded out of more than Rs 34,000 crores by the home loan provider. The Division Bench, comprising Justices K.M. Joseph and Hrishikesh Roy,...

Complainant In Cheque Bounce Case Can't Challenge Order Of Acquittal Before Sessions Court: Calcutta High Court

The Calcutta High Court has held that the appeal against the acquittal of the accused in a cheque bounce case can be filed only before the High Court under Section 378(4) of CrPC and not before the Sessions Court.The bench of Justice Subhendu Samanta held thus after coming to the conclusion that a complainant in a case u/s 138 of the Negotiable Instrument Act is not a victim as defined u/s...

Delhi High Court Upholds Life Sentence Of Three Men Who Raped Minor In 2011, Rejects Prayer For Remission

The Delhi High Court Thursday upheld the conviction and life sentence awarded to three men for raping a minor girl in 2011. The class X student, who was first raped by a relative, was subsequently raped by two strangers, who had offered her help when she was walking on road after escaping from her relative's house. A division bench of Justice Mukta Gupta and Justice Anish Dayal dismissed...

Mutation Entries Only Fiscal In Nature, Do Not Confer Any Title In Respect Of Property To Which They Relate: J&K&L High Court

The Jammu and Kashmir and Ladakh High Court has reiterated that mutation entries are only fiscal in nature and these do not confer any title in respect of the property to which they relate nor do these entries extinguish the right of a party in respect of the said property. The observations were made by a bench comprising Chief Justice Ali Mohammad Magrey and Justice Sanjay Dhar...