News Updates
Any sum paid to an employee as a bonus or commission to be allowed as a deduction: ITAT Delhi
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that any sum paid to an employee as a bonus or commission for services rendered has to be allowed as a deduction.The bench of Saktijit Dey has observed that the reasonableness of the payment or the adequacy of services rendered by the employee is not relevant factors in deciding the allowability of a deduction.The...
Legal Metrology Act | Accused Confessing & Compounding Offence Doesn't Impede Co-Accused Challenging Prosecution: Karnataka HC
The Karnataka High Court has said that even if one of the accused charged under provisions of the Legal Metrology Act admits the offence and pays fee to compound it, the same does not disentitle co-accused from approaching the High Court to seek for quashing of the proceedings. A single judge bench of Justice Suraj Govindaraj reasoned that confession on part of the accused does not bind...
'Do Some More Research': Delhi High Court To Litigant Seeking Removal Of BJP, AAP Leaders From PSUs, Statutory Bodies
The Delhi High Court on Friday adjourned the hearing of a public interest litigation seeking removal of persons, who continue to hold official positions in political parties, even after their appointments to statutory bodies and public sector undertakings.A division bench of Chief Justice Satish Chandra Sharma and Justice Subramonium Prasad told the petitioner's counsel to "do some more...
CBDT extends due date for filing of TDS statement in Form 26Q for the second quarter of Financial Year 2022-23
The Central Board of Direct Taxes (CBDT) has extended the due date for the filing of TDS statements on Form 26Q for the second quarter of the Financial Year 2022–23."Considering the difficulties in the filing of TDS statement in the revised and updated Form 26Q, the Central Board of Direct Taxes (CBDT) has extended the due date of filing of Form 26Q for the second quarter of Financial...
Order VIII Rule 1 CPC | Time Limit For Filing Written Statement Only Directory In Nature: Kerala HC Answers In Reference
The Kerala High Court recently held that the time limit fixed under Order VIII Rule 1 of the Code of Civil Procedure (C.P.C.) for filing a written statement is only directory in character, and not mandatory. A Division Bench comprising Justice A. Muhamed Mustaque and Justice Shoba Annamma Eapen, perused various Apex Court precedents in arriving at its finding, and found favour in the...
Madhya Pradesh HC Waives Cooling Off Period In 'Mutual Consent' Divorce Case U/S 13B Hindu Marriage Act For Couple Living Separately Since 14 Months
The Madhya Pradesh High Court's Indore Bench has set aside the 6 months "cooling off" period prescribed under Section 13-B (2) of the Hindu Marriage Act, 1955 for grant of mutual consent for a couple living separately since 14 years.In exercise of its powers under Article 227 of the Constitution, it set aside the order of the Family Court, Indore, that rejected the joint application moved...
Party Contesting That Private Land Was Voluntarily Surrendered Has Burden To Establish The Same: Kerala High Court
The Kerala High Court on Tuesday reiterated that if the Panchayat/ Municipality or any contesting party takes a stand that a land was voluntary surrendered, the burden would be on the said Panchayat/Municipality or contesting party to establish such voluntary surrender.Justice Anu Sivaraman observed that if there is any case of voluntary surrender of any property by the petitioner or...
In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court
The Madras High Court has held that the criminal investigation wing is separate and distinct from the assessment wing and that disclosure made before one wing will not exonerate the assessee from the requirement of making a "full and true disclosure" before the assessing officer in an assessment.The single bench of Justice Anitha Sumanth has observed that in the absence of full and...
Kerala High Court Grants Bail To 34-Year-Old Accused Of Attempting To Kill Another For Losing Carom Game
The Kerala High Court on Thursday granted bail to person accused of attempting to kill another for losing a carom game. Justice Viju Abraham in the order said:Considering the facts and circumstances of the case and taking into consideration the fact that petitioner is in custody from 05.10.2022 onwards and also the fact that the petitioner has no other criminal antecedents, I am inclined to...
Bombay High Court Asks Authorities To Supply Lab Report To Johnson and Johnson In Baby Powder Case
The Johnson and Johnson Private Limited has approached the Bombay High Court challenging the cancellation of its licence by Food and Drug Administration (FDA) for manufacturing of baby powder at its Mulund factory.The vacation bench of Justice N. J. Jamadar and Justice Sharmila U. Deshmukh on October 26 directed the state to file an affidavit by November 9 and listed the matter on November...
FIR Against Former AIADMK Minister SP Velumani Prima Facie Malafide, Court No Place For Political Parties To Score Over One Another: Madras HC
The Madras High Court on Thursday said that the court should not be made a place for the political parties to score over one another. The bench of Justice PN Prakash and Justice RMT Teeka Raman was hearing the petitions filed by former AIADMK Minister SP Velumani to quash the FIRs filed against him alleging irregularity in granting tenders. While hearing the matter, the court observed that...
Officers Of State's General Education Dept Not Aware Of Relevant Laws, Unprecedented Increase In Litigation: Kerala HC Mulls Expert Committee
The Kerala High Court on Wednesday suggested the General Education Department of the State to constitute an expert committee to address issues plaguing its internal functioning such as recruitment, database management, etc. It noted apparent absence of accurate data on students, instructors, and non-teaching personnel in the State's Government and Aided Schools, eventually leading to...