News Updates
Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that 12% GST is payable on the supply of ayurvedic products under AYUSH department licences.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that the products which are used for care are treated as "cosmetics" and therefore taxed at 18% GST. 12% GST is payable on the products which are used for cure and...
Basic Customs Duty Exemption On Import Of Colour Data Projectors: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the import of colour data projectors is exempted from basic customs duty.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that for the period prior to 01.01.2017, all goods falling under CTSH 8528 41, 8528 51, or 8528 61 were...
TDS Exemption On Payments To Agents Of Foreign Shipping Companies: ITAT
The Delhi Income Tax Appellate Tribunal (ITAT) has held that the payments to agents of foreign shipping companies are exempt from TDS deduction.The two-member bench of Saktijit Dey (Judicial Member) and N.K.Billaiya (Accountant Member) has observed that provisions of section 172 of the Income-tax Act, 1961 apply to payments made to agents of foreign shipping companies; therefore, provisions...
Uddhav Thackeray-led Shiv Sena Approaches Bombay HC For Permission To Hold Dussehra Rally At Shivaji Park Ground
Former Chief Minister Uddhav Thackeray-led Shiv Sena has approached the Bombay High Court seeking directions to the Municipal Corporation of Greater Mumbai for permission to hold the party's annual Dussehra rally at the Shivaji Park ground on October 5, 2022.The plea states that despite 20 days having lapsed since an application was made to the BMC, the civic body is yet to take a decision...
'Top Secret' Communication Sent To District Police Chief Leaked, Kerala HC Orders DGP To Probe
The Kerala High Court recently directed the State Police Chief to investigate how Fasalu Rahman, an accused in a gold smuggling case, obtained a 'Top Secret' communication sent by the DGP to the District Police Chief Malappuram. The Division Bench of Justice Anil K Nareendran and Justice P.G. Ajithkumar, observed that State Police, which is the executing agency in preventive detentions...
Works Contract Services Executed To State Government For Construction Of Airport Terminal Building Attracts 18% GST: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the work contract services executed for the state government for the construction of the airport terminal building and greenfield airport.The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that work contract services executed for Karnataka State Police Housing and Infrastructure...
Prohibiting Villagers From Using Public Road Violates Fundamental Rights: Meghalaya HC On Village Durbar Resolution
The High Court of Meghalaya recently observed that a resolution prohibiting two senior citizens from using a village road for transportation of their produce violated their fundamental rights and is manifestly illegal, discriminatory and at the same time punitive in nature.The resolution was passed against the two men by Marwir Village Dorbar after they refused to give No Objection...
Transfer Of Non-Self Generated Goodwill At Book Value; No Tax Can Be Levied Despite Withdrawal Of Tax Exemption: ITAT
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that, where a goodwill is acquired by incurring cost and it is transferred at book value, no tax can be levied on transfer of the goodwill despite withdrawal of exemption on capital gains tax on conversion of a sole proprietary concern into a company, for violation of the conditions provided in Section 47(xiv)(b) of...
Kerala High Court Grants Bail To Headload Worker Who Shared Indecent Facebook Posts Against Prophet Muhammad
The Kerala High Court on Monday granted bail to a headload worker booked under Section 153 A of Indian Penal Code and Section 120(o) of the Kerala Police Act for sharing indecent and scandalous Facebook posts on Muhammed Nabi.Justice Viju Abraham, while allowing the bail application, directed the petitioner to execute a bond of Rs.50,000/- with two solvent sureties and to appear before...
Legal Drafting: Delhi HC Asks Lawyers To Confine To Facts In Bail Pleas, Skip Adding Judgment Extracts
Noting that lawyers add elaborative judgment extracts while drafting bail pleas, the Delhi High Court has requested counsels to adhere to "basic principles of pleading" and mention only facts, legal provisions and grounds on which bail is sought.Justice Talwant Singh observed that there is no need for the drafting counsels to attach copies of the judgements along with pleadings as it results...
Gujarat Hooch Tragedy: High Court Grants Anticipatory Bail To Amos MD, 3 Directors
The Gujarat High Court has granted anticipatory bail to four Directors and an employee of the Amos Corporation which is embroiled in the Hooch Tragedy of July 2022. 600 litres of methyl alcohol was allegedly stolen from the company by one of its authorized personnel Jayesh Khavadiya and was eventually supplied to bootleggers. The spurious country made liquor had claimed 46 lives and...
Category For Premature Release More Beneficial To Convict Will Apply If Case Falls Under Two Different Categories Within Same Guidelines: Bombay HC
The Bombay High Court recently held that number of persons who committed the murder is irrelevant in cases related to trade union activities while categorizing the case for the purpose of premature release of life convicts."What is relevant is murder should have been committed as a result of trade union activities and therefore, whether murder has been committed by more than one person/group...