Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Delhi High Court Delhi High Court Interprets Rule 11UA For Determination FMV Of Shares U/S 56(2)(viib) Case Title: Agra Portfolio Pvt. Ltd. Versus Pr. Commissioner Of Income Tax The Delhi High Court has held that it has interpreted Rule 11UA of the Income Tax Rules, 1962, for determining the fair market value (FMV) of shares under Section 56(2)(viib) of the Income Tax...

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Supreme Court Supreme Court Expunges Gujarat HC's Adverse Observation Against GST Officials Case Title: The State Of Gujarat & Anr. V. Paresh Nathalal Chauhan Citation : 2024 LiveLaw (SC) 295 The Supreme Court (on March 12) expunged the observations made by the Gujarat High Court in an interim order that statutory protection of the good faith clause under Section 157...

Himachal Pradesh High Court Weekly Roundup April 8 - April 14, 2024

Nominal Index:Suneet Singh Jaryal vs State of HP & Anr 2024 LiveLaw (HP) 10Usha Rani vs State of HP & Ors 2024 LiveLaw (HP) 11UCO Bank & Ors. vs Chaman Singh 2024 LiveLaw (HP) 12State of H.P. and another vs. Jai Ram Kaundal 2024 LiveLaw (HP) 13Rakesh Sharma vs. Indian Oil Corporation and another 2024 LiveLaw (HP) 14Judgments/Orders: Pensionary Benefits Cannot Be Withheld For...

Arbitration Weekly Round-up: 1st April to 7th April 2024

High Courts Allahabad High Court Allahabad High Court Directs Inquiry Against Officers Who Failed To File Arbitration Appeals Within Prescribed Limitation Case Title: Executive Engineer Drainage Division v. Ms Ayush Construction And Another [APPEAL UNDER SECTION 37 OF ARBITRATION AND CONCILIATION ACT 1996 DEFECTIVE No. - 89 of 2024] The Allahabad High Court has...

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024

Nominal Index [Citation 176 - 187]Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw (Bom) 176Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw (Bom) 177Riak Insurance and Financial Services & Ors. v. HDFC Bank Limited 2024 LiveLaw (Bom) 178Niranjani Chandramouli v. Amit Ganpathi Shet and Ors. 2024 LiveLaw (Bom) 179M/s. OM...

Weekly Digest Of IBC Cases: 1st To 7th April 2024

NCLAT Besides Section 27, RP Can Be Replaced On A Finding Given By NCLT Over His Conduct Or Any Proven Fact: NCLAT Delhi Case title: Katra Realtors Pvt. Ltd. v Mr. Rajesh Ramnani, RP of Ansal Urban Condominiums Pvt. Ltd. & Anr. Case No.: Company Appeal (AT) (Insolvency) No. 382 of 2024. The National Company Law Appellate Tribunal (“NCLAT”), Principal Bench,...

Consumer Cases Weekly Round-Up: 1st To 7th April, 2024

National Consumer Disputes Redressal Commission (NCDRC) Non-Standard Basis Of Settling Insurance Claims Apply To Both Private And Public Insurance Companies, NCDRC Holds Bajaj Allianz General Insurance Co. Liable The National Consumer Disputes Redressal Commission (NCDRC) bench comprising Justice Sudip Ahluwalia (Presiding Member) held that the guidelines to settle an insurance...

CESTAT Cases Weekly Round-Up: 31 March To 6 April 2024

Emotionally Intelligent Companion Device For Children Is Classifiable As 'Automatic Data Processing Machines' And Not 'Plastic Toys': CESTAT Case Title: R N Chidakashi Technologies Pvt. Ltd. Versus Commissioner of Customs (Import) The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MIKO II, an “emotionally intelligent...

ITAT Cases Weekly Round-Up: 31 March To 6 April 2024

Jaipur ITAT Directs Dept. To Allow Taxpayer To File Revised Appeal Memo In Form No. 35 For Removal Of Deficiency Case Title: Zila Parisad verses Addl. CIT, TDS While relegating the taxpayer to file a revised appeal memo in Form No. 35 either on the e-filing portal of the department or physical form, the Jaipur ITAT restored the matter back to the file of the CIT(A) to adjudicate...

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Delhi High Court Second Petition Can't Be Filed If First Petition Challenging ITC Reversal Is Unconditionally Withdrawn: Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Citation: 2024 LiveLaw (Del) 384 The Delhi High Court has held that the petitioner, having unconditionally withdrawn the earlier petition and...

Jammu & Kashmir And Ladakh High Court Weekly Roundup: April 1 - April 7, 2024

Nominal Index [Citations 70 - 80]:UT Of J&K Vs Shabir Ahmad Dar 2024 LiveLaw (JKL) 70National Insurance Co. Vs Rakesh Kumar Sharma 2024 LiveLaw (JKL) 71LYCEUM PUBLIC SCHOOL Vs UT OF J&K 2024 LiveLaw (JKL) 72Principal Commissioner of Income Tax Versus Dr. Karan Singh 2024 LiveLaw (JKL) 73Abdul Qayoom Ganaie Vs UT of J&K 2024 LiveLaw (JKL) 74Ghar Singh vs University of Jammu &...

Kerala High Court Weekly Round-Up: April 01 – April 07, 2024

Nominal Index [Citations: 2023 LiveLaw (Ker) 211-230]Anoop v. State of Kerala, 2024 LiveLaw (Ker) 211K M Habeeb Muhammed v The Managing Director, 2024 LiveLaw (Ker) 212Sister Annamma Mathai v State of Kerala, 2024 LiveLaw (Ker) 213Aynikkal Plantations Pvt. Ltd v State of Kerala, 2024 LiveLaw (Ker) 214Sheela v. Abdul Gafoor, 2024 LiveLaw (Ker) 215Anil Kumar and ors. v. State of Kerala,...