ITAT Weekly Round-Up: 4 To 10 August 2024

Contribution Towards NPS Made Prior To Filing Of Return: ITAT Deletes AdditionCase Title: Adani Petronet Versus AOThe Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has deleted the addition of employees contribution towards the National Pension System (NPS) as the contribution towards NPS made prior to filing of the return.Additions U/s 69C On Account Of Excess Stock Can't Be...

CESTAT Weekly Round-Up: 4 To 10 August 2024

ACD Refund Claim Can't Be Rejected For Non-Mentioning Of Period Particulars In CA Certificate: CESTATCase Title: M/s. Jumar Trade Links Versus Commissioner of Customs (Exports)The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Additional Duty of Customs (ADC) refund claim cannot be rejected for mere non-mentioning of period particulars in the...

Direct Tax Weekly Round-Up: 4 To 10 August 2024

Delhi High CourtAmendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High CourtCase Title: PCIT Versus Karina Airlines International Ltd.The Delhi High Court has held that the power to assess the block period of ten years would clearly not be attracted in the case of a search that had taken place prior to April 1,...

Indirect Tax Weekly Round-Up: 4 To 10 August 2024

Bombay High CourtNot Mandatory For Assessment Order To Contain Reference Disclosing Its Satisfaction Of Each And Every Query: Bombay High CourtCase Title: Hemant Surgical Industries Ltd. Versus Union of IndiaThe Bombay High Court has held that it is not mandatory for assessment orders to contain reference and/or discussion to disclose its satisfaction in respect of each and every...

Calcutta High Court Monthly Digest: July 2024

NOMINAL INDEXGOPA DAS VS STATE OF WEST BENGAL AND ORS 2024 LiveLaw (Cal) 153Arabul Islam vs The State of West Bengal 2024 LiveLaw (Cal) 154M/s. Asian Hotels (East) Ltd. & Anr. Versus The Deputy Commissioner of State Tax & Ors. 2024 LiveLaw (Cal) 155M/S. B.B.M. Enterprises Vs State Of West Bengal And Ors. 2024 LiveLaw (Cal) 156M/s. Araha Hospitality Private Limited vs. Indian...

Supreme Court Monthly Round-Up: July 2024

Here's a comprehensive overview of the Supreme Court of India proceedings during July 2024. This monthly digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the month of March and also the updates of the Constitution bench hearing on the taxation matter of mineral-bearing lands, providing...

Supreme Court Half Yearly Digest-Code Of Criminal Procedure [Jan – June, 2024]

Code of Criminal Procedure, 1973 'Absurdity': Supreme Court quashes FIR which alleged book in Indore law college library hurt religious sentiments. Inamur Rahman v. State of M.P. 2024 LiveLaw (SC) 423 Appeal against conviction – Held, Conviction is confirmed. The impugned judgments do not suffer from any infirmity warranting any interference. (Para 49 & 50) Sukhpal Singh v....

Karnataka High Court Monthly Digest: July 2024

Citation No: 2024 LiveLaw (Kar) 291 to 2024 LiveLaw (Kar) 347Nominal Index:ABC AND State of Karnataka & ANR. 2024 LiveLaw (Kar) 291A Ramesh Babu & Others AND Dharani S. 2024 LiveLaw (Kar) 292Justice B Padmaraj AND Union of India & ANR. 2024 LiveLaw (Kar) 293G Devaraje Gowda AND State of Karnataka & ANR. 2024 LiveLaw (Kar) 294M/S POWER SMART MEDIA PVT LTD & ANR AND Union...

Consumer Cases Monthly Digest: July 2024

Supreme Court 'People Don't Purchase High-End Luxurious Cars To Suffer Discomfort' : Supreme Court Holds Mercedes Benz Liable For Faults In Vehicles The Supreme Court on Tuesday upheld orders of the National Consumer Disputes Redressal Commission (NCDRC) granting relief to two companies who had purchased cars from luxury car company Mercedes-Benz for the use of their...

RERA Cases Monthly Digest: July-2024

Karnataka Real Estate Regulatory Authority Failure To Provide Possession Within 12 Months, Karnataka RERA Orders Builder To Refund Amount Paid By Homebuyer Case – Dhimosh Mangadan & anr. Versus GVG Infrastructure Pvt Ltd Karnataka Real Estate Regulatory Authority (Authority) bench, comprising GR Reddy (Member), has directed GVG Infrastructure Pvt. Ltd., the builder,...

Consumer Cases Weekly Round-Up: 29th July To 4th August 2024

National Consumer Disputes Redressal Commission (NCDRC) NCDRC Holds New Delhi Institute Of Management Studies Liable For Misleading Student For Joining MBA Course The National Consumer Disputes Redressal Commission bench of Dr Inder Jit Singh (Presiding Member) held New Delhi Institute of Management Studies liable for deficiency in service and unfair trade practice for misleading...

Calcutta High Court Weekly Round-Up 29th July To 02nd August 2024

NOMINAL INDEXSubhash Tiwari & Anr. Vs. The State of West Bengal & Anr Citation: 2024 LiveLaw (Cal) 178The State Of West Bengal Vs Bijan Behari Chowdhury 2024 LiveLaw (Cal) 179M/S. HOOGHLY BUILDING & INVESTMENT COMPANY LIMITED AND ANOTHER VERSUS THE STATE OF WEST BENGAL AND OTHERS Citation: 2024 LiveLaw (Cal) 180Calcutta HC Declines To Quash Case Against Man Who Allegedly...