News Updates
MP High Court Explains When Delinquent Employee Can Object That Disciplinary Proceeding Is Causing Prejudice In Criminal Trial
The Madhya Pradesh High Court recently observed that it is only from the stage of framing of charges that an alleged delinquent employee can raise the objection regarding departmental proceeding, which is being carried out parallel to their criminal prosecution, is causing prejudice to their defense. The division bench of Justices Sheel Nagu and Virender Singh further observed that prior...
Consultation With Federal Society Prerequisite For Removal Of Committee Member Under Section 78 Of Cooperative Societies Act: Bombay High Court
The Bombay High Court recently held that consultation with the federal society to which a co-operative society is officiated is mandatory before the registrar can remove any committee or the member of the society if the acts of the committee or its members are against the interest of the co-operative society. "Therefore, when member of the committee is to be removed for the alleged...
Liquidated Damages Received By Shipping Company, Not Exempt Under 'Tonnage Tax Scheme': ITAT
The Visakhapatnam Bench of theIncome Tax Appellate Tribunal (ITAT)has ruled that liquidated damages received by a shipping company cannot be included in computation of tonnage tax and therefore, they are not exempt under the 'Tonnage Tax Scheme', as provided under Chapter XIIG of the Income Tax Act, 1961. The bench of Duvvuru RL Reddy (Judicial Member) and S...
Job Of Bottling, Blending And Labelling Indian Made Foreign Liquor Does Not Amount To Taxable Service Under 'Business Auxiliary Service': CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the job of bottling, blending and labelling Indian Made Foreign Liquor (IMFL) does not amount to taxable service under "Business Auxiliary Service".The two-member bench of P. Dinesha (Judicial Member) and Sanjiv Shrivastava (Technical Member) have observed that if the Completely Built-Up Unit...
CBDT Extends Due Date For Furnishing Income Tax Return for AY 2022-23
The Central Board of Direct Taxes (CBDT) has notified the extension of the due date for furnishing the return of income for the Assessment Year 2022–23 to November 7, 2022, for certain categories of assessees in consequence of the extension of due dates for filing various reports of an audit.Prior to the notification, the due date for furnishing the return of income under sub-section (1)...
Affordable Residential Apartments Attracts 1.5% GST: Kerala AAR
The Kerala Authority of Advance Ruling (AAR) has held that affordable residential apartments attract 1.5% GST.The bench of Sreeparvathi and Abraham Renn has held that a new tax structure for the real estate sector was introduced with effect from 01.04.2019 onwards by the amendment of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 by Notification No. 03/2019 – Central...
Kerala High Court Impleads MoHFW In Suo Moto PIL After CTCRD Says Congenital Adrenal Hyperplasia Can Be Included Under Rare Diseases Policy
The Kerala High Court on Wednesday impleaded the Secretary of Ministry of Health and Family Welfare as a respondent in the suo motu public interest writ petition seeking inclusion of 'Congenital Adrenal Hyperplasia' as a rare disease under the National Policy for Rare Diseases.The division bench of Chief Justice S. Manikumar and Justice Shaji P. Chaly, passed the interim order, after...
Mumbai Consumer Forum Holds Uber Liable For Driver's Negligence Leading Passenger To Miss Her Flight
Holding the cab aggregator responsible for the driver's negligence, a Consumer Disputes Redressal Forum in Thane directed Uber India to pay a lawyer Rs. 20,000 for a missed flight to Chennai owing to delays caused by the driver. The forum held that the complainant was Uber's consumer under the Consumer Protection Act 2019 and the driver was merely an agent appointed by the cab...
Right To Contest Elections Only A Statutory Right, Not A Fundamental Right: Andhra Pradesh High Court
The Andhra Pradesh High Court has reiterated that the right to contest elections is not a fundamental right but only a statutory right. The observation was made by a single bench of Justice Cheekati Manavendranath Roy in context of the AP Societies Registration Act, 2001.The petitioner in this case submitted that he was an employee in the Revenue Department of Andhra Pradesh Secretariat...
Decree Of Civil Court Will Not Alter The Basic Nature Of Transaction: NCLT Delhi
The National Company Law Tribunal ("NCLT"), Principal Bench, comprising of Justice Ramalingam Sudhakar (President) and Shri Avinash Kumar Srivastava (Technical Member), while adjudicating an application filed in M/s Jones Lang Lasalle Building Operations Pvt. Ltd. v M/s Celebration City Projects Pvt. Ltd., has held that the decree of a civil court will not alter the basic nature of...
POCSO Act Prevails Over SC/ST Act; Accused Entitled To Directly Approach High Court U/S 439 CrPC When Charged Under Both Statutes: Kerala HC
The Kerala High Court has held that the Protection of Children from Sexual Offences Act, 2012 (POCSO Act) prevails over the Scheduled Tribes (Prevention of Atrocities) Act, 1989 (SC/ST Act). Thus, when offences under both the Acts have been alleged, the accused would be entitled to avail the procedure contemplated under the former for bail. The Court found that by virtue of Section 31 of...
Family Property No Reason To Deny EWS Certificate To Married Woman Living Separately: Kerala High Court Opines Prima Facie
The Kerala High Court has prima facie held that the extent of family house plot of a married woman living separately cannot be a reason for denying her EWS Certificate.It thus directed the Village Officer to issue a provisional Economically Weaker Section (EWS) Certificate to the Petitioner, subject to the final outcome of the Writ Petition. Justice V G Arun while admitting the Writ...