Half Yearly Digest Of IBC Cases : January To June,2024

Supreme CourtIBC | Moratorium Under S 14 No Bar To Execute Decree Against Directors/Officers Of Corporate Debtor: Supreme Court Case Title: Ansal Crown Heights Flat Buyers Association (Regd.) vs. M/S. Ansal Crown Infrabuild Pvt. Ltd. & Ors. Citation: 2024 LiveLaw (SC) 63 The Supreme Court has held that the imposition of moratorium under Section 14 of the Insolvency...

Supreme Court Biannual Digest 2022 - 2023 [Indian Penal Code]

Penal Code 1860Appeal against judgment of Allahabad HC which acquitted accused by setting aside conviction recorded by Trial Court under Section 302 and 148 IPC - Partly allowed - Accused convicted under Section 304 Part I r/w Section 149 IPC and for the offence under Section 148 IPC. State of Uttar Pradesh vs Subhash @ Pappu, 2022 LiveLaw (SC) 336 : AIR 2022 SC 1651 : (2022) 6 SCC...

Supreme Court Weekly Digest With Subject /Statute Wise Index [May 11 to 20]

Citations 2024 LiveLaw (SC) 391 to 2024 LiveLaw (SC) 414Arbitration and Conciliation Act, 1996Withdrawal of arbitrator – An Arbitrator always has the option to withdraw for any reason. Therefore, he can withdraw because of the parties' non­cooperation in the proceedings. But in such a case, his mandate will be terminated, not the arbitral proceedings. (Para 13) Dani Wooltex Corporation...

Jharkhand High Court Half Yearly Digest: January - June 2024

Nominal Index [Citations: 2024 LiveLaw (Jha) 1- 103]Rahul Yadav @ Hari Kumar Yadav, vs. The State of Jharkhand & Anr 2024 LiveLaw (Jha) 1Gautam Kumar Banarjee vs. Dr. C.P. Vidyarthi & Anr 2024 LiveLaw (Jha) 2Steel Authority of India Ltd vs. The State of Jharkhand and others 2024 LiveLaw (Jha) 3CTET Utteern Abhiyarthi Sangh vs. State of Jharkhand 2024 LiveLaw (Jha) 4Branch Manager,...

ITAT Half Yearly Digest: January To June 2024 - PART II

Failure To Produce Share Certificate Is No Basis To Doubt Share Purchase Transaction: Mumbai ITAT Refers Art 265 Of ConstitutionCase Title: Shantaben Fathechand Mehta verses Income-tax Officer Referring to Article 265 of the Constitution of India, the Mumbai ITAT remanded the case to the file of AO with direction to verify factual aspects, pertaining to the purchase of the shares in...

ITAT Half Yearly Digest: January To June 2024 - PART I

S. 54F Exemption Not Available On Property Predominantly Being Used For Religious Purposes: ITATCase Title: Asstt. CIT Versus Iqbal Ali KhanThe Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has held that exemption under Section 54F of the Income Tax Act is not available on property predominantly being used for religious purposes.ITAT Deletes Addition Of Unexplained Investment In...

Indirect Tax Half Yearly Digest: January To June 2024

Supreme CourtCustoms Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme CourtCase Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi (Import)Citation : 2024 LiveLaw (SC) 239Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of...

Indirect Tax Half Yearly Digest: January To June 2024 - PART II

Allahabad High CourtAllahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since LongCase Title: Qamar Ahmed Kazmi vs. State of U.P. Citation: 2024 LiveLaw (AB) 131The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of...

Direct Tax Half Yearly Digest: January To June 2024 - PART II

Kerala High CourtAssessee Can't Indefinitely Seek Time In Response To SCN: Kerala High CourtCase Title: Shaju Pachelil Pathrose Versus Additional/Joint/Deputy/Assistant Commissioner Of Income TaxCitation: 2023 LiveLaw (Ker) 12The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.Writ Petition Challenging Orders Of Tamil Nadu...

Direct Tax Half Yearly Digest: January To June 2024 - PART I

Supreme CourtTaxpayer Entitled To Hearing On Merits If Appeals Were Dismissed By HC For Delay In Filing Paper-Book: Supreme CourtCase Title: Herbicides India Limited vs ACIT2024 LiveLaw (SC) 44While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee...

Kerala High Court Half Yearly Digest- January To June 2024 [Citations 1-396]

Nominal Index Citations [2023 LiveLaw (Ker) 1-396]Union of India & Ors. v. P.K. Santhosh Kumar, 2024 LiveLaw (Ker) 1P C Najeeb v State of Kerala, 2024 LiveLaw (Ker) 2George Mathew v. State of Kerala, 2024 LiveLaw (Ker) 3XXX v State of Kerala, 2024 LiveLaw (Ker) 4Ranjith Kumar K.V. & Ors. v. State of Kerala & Ors., 2024 LiveLaw (Ker) 5X v Y, 2024 LiveLaw (Ker) 6Thazheveettil...

AAAR & AAR Half Yearly Digest: January To June 2024

AAARNo GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAARAppellant's Name: Chanchal SahaThe West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.AARE-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AARApplicant's Name:...