Vodafone Idea Not Liable To Deduct TDS On Discount Allowed To Distributors On Purchase Of Prepaid SIM Cards And Recharge Vouchers: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that Vodafone Idea is not liable to Deduct Tax at Source (TDS) on the discount allowed to the distributors on purchase of prepaid SIM Cards and recharge vouchers. The Bench of Vikas Awasthy (Judicial Member) and M. Balaganesh (Accountant Member) held that since the relationship between the assessee Company and...

Calcutta High Court Half Yearly Digest: January To June 2022 [Citations 1 - 261]

Nominal IndexDr. Avinandan Mondal v. State of West Bengal & Ors 2022 LiveLaw (Cal) 1Bimal Bhattacharya v. State of West Bengal & Ors LiveLaw (Cal) 2Pratik Maitra v. State of West Bengal 2022 LiveLaw (Cal) 3Shri Aloke Singh & Ors v. Indian Statistical Institute & Ors 2022 LiveLaw (Cal) 4 Amit Kumar Das and Ors v. State of West Bengal 2022 LiveLaw (Cal) 5Bagaria Properties...

44 NIA Cases Pending Before Patiala House Court, Delhi High Court Told

The Delhi High Court has been informed by its administrative side that as on July 31, a total of 44 cases under National Investigation Agency (NIA) Act are pending before the two designated special courts in Patiala House Courts.At present, the NIA cases in Patiala House Courts are being heard by two special courts i.e. Principal District and Sessions Judge and an Additional Sessions Judge...

Madhya Pradesh HC Orders State To Grant Out-Of-Turn Promotion To Constable, Says Administrative Discretion Should Not Be Arbitrary And Unreasonable

Madhya Pradesh High Court's Gwalior Bench recently observed that even though it is a settled position of law that out-of-turn promotion for an act of bravery is not a legal right, the administrative discretion should not be vitiated by any unreasonableness, irrationality, prejudice, bias or arbitrariness. Justice M.R. Phadke further observed that usually the courts refrain from...

Unauthorised Third Parties Granted Access To Child By Adoption Agency In UP, Delhi HC Asks CARA To Submit Report

The Delhi High Court has restrained an orphanage in Uttar Pradesh from granting unauthorised access of a child, who was matched for inter-country adoption, to third parties after noting that such access may compromise the identity and privacy rights of the minor.Justice Yashwant Varma however said that such restraint shall not be construed as depriving the child to participate in group...

Govt. Invites Suggestions From Industry And Trade Associations For Changes In Direct and Indirect Taxes in Budget 2023-24

The Ministry of Finance has invited suggestions from industry and trade associations for changes in direct and indirect taxes in Budget 2023-24.The Ministry of Finance would like to gain from the Trade Association's suggestions and viewpoints as it develops the proposals for the Union Budget of 2023–24.The industry and trade associations might send their recommendations for modifications to...

Delhi High Court Refuses To Entertain PIL Seeking Permission To Use Lead-acid Battery In E-Rickshaws

The Delhi High Court on Thursday refused to entertain a public interest litigation (PIL) seeking permission for use of traditional lead acid batteries in the e-rickshaws and e-carts plying in the national capital. The plea, moved by an e-rickshaw driver, also sought a choice to be given to purchasers of e-rickshaws and e-carts to use either traditional acid battery or the technologically...

Containers Getting Cleared Without Scanning By Customs Can Have Catastrophic Effect On Nation's Security: Karnataka High Court

The Karnataka High Court has refused to quash a case against ib Track Solutions Pvt Ltd and its director Sudhendra Dhakanikote in a case accusing them of tampering with the RFID e-seals by switching off the tamper notifications which are generally sent to the Customs."Such containers passing muster without getting scanned through the customs can result in a catastrophic effect to the security...

No Compulsory Retirement Merely On Committee Recommendation, Sans Departmental Enquiry & Sufficient Material: J&K&L High Court

The Jammu and Kashmir and Ladakh High Court on Wednesday ruled that the power to compulsorily retire a government servant in terms of service rules is absolute, provided the authority concerned forms a bona fide opinion that compulsory retirement is in public interest. Such an order cannot be passed merely on the recommendation of the committee devoid of departmental inquiry and...

Delhi High Court Dismisses Plea Against Blanket Ban On Sale And Bursting Of Firecrackers In National Capital

The Delhi High Court on Thursday dismissed a plea challenging the direction issued by Delhi Pollution Control Committee (DPCC) on September 14 for a complete ban on manufacturing, storage, sale and bursting of all kinds of firecrackers till January 1, 2023 in the national capital.Justice Yashwant Varma said it would not be appropriate for the High Court to consider the issue when the same...

Insurance Company Not Exempted Merely Because Driver Consumed Alcohol In Excess of Prescribed Limit Unless Contributory Negligence Shown: Kerala HC

The Kerala High Court recently held that merely because a person has consumed alcohol in excess of the limit prescribed under the penal provisions of the Motor Vehicles Act, 1988, it could not be said that he was 'under the influence of the alcohol', and the insurance company cannot be exempted from granting the claim when the person himself had not contributed to the occurrence of the...

[J&K Prevention of Corruption Act] Criminal Proceedings Can't Be Launched Against Public Servant In Absence Of Dishonest Intention: High Court

The Jammu and Kashmir and Ladakh High Court recently ruled that in the absence of any dishonest motive or intention on the part of public servant, criminal prosecution cannot be launched against him or her under the Prevention of Corruption Act. The bench comprising Justice Sanjay Dhar was hearing a petition challenging FIR for offence under Section 5(2) of the J&K Prevention...