Deposit Received From Nominal Members Of Society, Non-Deduction Of TDS On Interest Paid By Them. ITAT Deletes Addition Of Income.

The Income Tax Appellate Tribunal (ITAT) of the Pune Bench struck down the addition made under section 40(a)(ia) of the Income Tax Act for the non-deduction of TDS on interest paid on deposits received from nominal members of the society. The two-member bench of S. S. Viswanethra Ravi (Judicial Member) and Inturi Rama Rao have observed that the cooperative bank is also a species...

Kerala High Court Dismisses PIL Filed Against Conferring IPS Cadre To Retired Police Superintendent

The Kerala High Court on Wednesday dismissed the Public Interest Litigation challenging the steps taken to confer Indian Police Service (IPS), Kerala Cadre to Abdul Rasheed, retired Superintendent of Police, without considering his alleged criminal background.A Division Bench of Chief Justice S. Manikumar and Justice Shaji P. Chaly observed that the petition did not stand at this stage after...

Inform Kins Of Foreigners Who Died In Custody Since 2012 For Compensation Purposes: Meghalaya High Court Directs UOI

The Meghalaya High Court on Monday directed the Union Ministry of External Affairs to inform the heirs or next of kin of the foreign nationals who died in custody in the state since 2012 so that such persons can get to know that they are entitled to receive compensation that may be ascertained.It may be noted that this suo motu public interest litigation was instituted by the HC following...

Persons Cannot Be Evicted With "Bulldozer" At Their Doorstep Without Any Notice, Rendering Them Completely Shelterless: Delhi High Court

Observing the action of Development Authority (DDA) in removing alleged encroachers 'overnight', the Delhi High Court has observed that persons cannot be evicted with a bulldozer at their doorstep "early in the morning or late in the evening" without any notice, rendering them completely shelterless. Justice Subramonium Prasad further added that a reasonable period has to be given to such...

Habeas Corpus Pleas Should Not Be Used To Exert Pressure Upon Police To Speed Up Their Investigation: Allahabad High Court

The Allahabad High Court recently came down hard on the practice of filing Habeas Corpus Petitions to exert pressure upon the police to speed up their investigation. The bench of Justice Rahul Chaturvedi observed thus:"The Habeas Corpus Petitions should not to be used as whip over the police to officials, just to serve out the petition's vanity over the police."The Court also noted that in...

Karnataka High Court Denies Bail To Former Bengaluru Urban Dy Commissioner In Corruption Case

The Karnataka High Court on Wednesday dismissed the bail petition filed by IAS Officer J Manjunath, who has been arrested by the Anti Corruption Bureau (ACB) in a bribery case. A single judge bench of Justice K. Natrajan dismissed the petition. Manjunath was the former Bengaluru Deputy Urban Commissioner, who was arrested by the ACB following certaincritical remarks made by Justice H...

Supply Of Telecommunication Services To Local Authority Is A Taxable Service: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that the supply of telecommunication services to local authorities is a taxable service.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that Vodafone Idea Limited is providing data and voice services to the Greater Hyderabad Municipal Corporation (GHMC) and to the employees of the municipalities....

Kerala Minor Mineral Concession Rules| Can't Insist On Submission Of Scheme Of Mining Before Expiry Of Approved Mining Plan: High Court

The Kerala High Court on Tuesday held that the Scheme of Mining only ought to be submitted 120 days before the expiry of the first five-year period for which the Mining Plan was approved on the last occasion as per Kerala Minor Mineral Concession Rules, 2015.Justice N. Nagaresh observed that when the language of Rule 66 is clear, there is no necessity to import the definition of the term...

Revisionary Order Invalid Due to Lack of DIN: ITAT

The Kolkata Income Tax Appellate Tribunal (ITAT) has declared the revisionary order passed by the CIT(E) and deemed to have never been issued as it fails to mention Document Identification Number (DIN) in its body by adhering to the CBDT circular. The two-member bench of Sanjay Garg (Judicial Member) and Girish Aggarwal (Accountant Member) observed that there was no reference to...

Bond For Keeping Peace/ Good Behaviour: Calcutta High Court Formulates Guidelines For Executive Magistrates Exercising Jurisdiction U/S 111 CrPC

The Calcutta High Court has formulated guidelines for Executive Magistrates exercising jurisdiction under Section 111 of the Code of Criminal Procedure (CrPC), requiring persons who are in custody to execute bonds for keeping peace/ good behaviour under Sections 107-110 of the Code. A single judge bench of Justice Tirthankar Ghosh directed:(a) The production warrant should accompany a copy...

Income Tax Authorities Cannot Impose Conditions Beyond The Scheme Of Law While Granting Registration To Charitable Institutions: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Income Tax Authorities cannot impose additional conditions beyond the scheme of law while granting registration to charitable institutions and trusts under Section 12A of the Income Tax Act, 1961. The Bench, consisting of Pramod Kumar (Vice President) and Aby T Varkey (Judicial Member), held...

Denial Of Speedy Trial Infringes Fundamental Right Under Article 21, May Be A Ground For Grant Of Bail: Delhi High Court

The Delhi High Court has held that speedy trial form an intrinsic part of Article 21 of the Constitution and the denial of same may be a ground for bail in certain circumstances. The single judge bench comprising Justice Jasmeet Singh noted that denial of bail without any possibility of the trial concluding anytime soon would cause an infringement of the accused person's right guaranteed...