Use of Tissue Culture Technology Does Not Bar Tax Exemption On Agricultural Income: Telangana High Court

The Telangana High Court has held that income earned from the sale of tissue-cultured plants qualifies as agricultural income and is therefore exempt from income tax, though advanced scientific techniques are used in their cultivation. The Bench of Justices P Sam Koshy and Narsing Rao Nandikonda heard a case where the assessee (appellant), who was engaged in the business of micropropagation...

Only State Or Accused Can Seek Directions For Speedy Trial In Police-Report Cases, Not Victim: Delhi High Court

The Delhi High Court has held that in cases arising out of a police report, only the State or the accused has the locus to seek directions for expeditious disposal of the trial.Justice Girish Kathpalia clarified that a de facto complainant or victim cannot maintain such a plea.The bench observed,“the subject case being a State case, role of the complainant de facto is limited to being a...

Madras High Court Quashes CESTAT Chennai Order For Deciding Issues Not Under Appeal

The Madras High Court has pulled up the Customs, Excise and Service Tax Appellate Tribunal, Chennai for overstepping its mandate, quashing its order and holding that the Tribunal cannot decide issues that were never appealed before it. A Bench of Justices Anita Sumanth and K. Govindarajan Thilakavadi said that although Section 129-B of the Customs Act, 1962 confers wide powers on the...

Jharkhand High Court Scraps 'Net Charges' Formula For Electricity Duty Levy, Flags Excessive Delegation

The Jharkhand High Court on Monday struck down a proviso introduced by a state amendment to the Bihar Electricity Duty Act, 1948 that allowed electricity duty to be levied as a percentage of consumers' “net charges”. The court held that the legislature had delegated its taxing power to the executive without laying down any policy guidance. It further held that empowering the state...

Father Need Not Prove Financial Dependency To Claim Compensation As Legal Representative Under MV Act: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that the Motor Accident Claims Tribunal can't deny compensation to the father of the deceased on the ground that he was not financially dependent on his son.The Court further clarified that a father, being a legal representative, is entitled to compensation and estate of the decased, irrespective of dependency. Even when dependency is not proved...

Karnataka High Court Asks Winzo To Appear Before Police & Record Statement After Woman Alleges Misuse Of Pan Card On Gaming App

The Karnataka High Court on Wednesday (January 7) directed online gaming company Winzo Games Private Limited to appear before the police and record its statement in a criminal case wherein a woman has alleged that her Pan Card details were stolen and misused on Winzo's gaming app. As per the complainant, it is alleged that Winzo found out and communicated about the misuse of the complainant's...

Gauhati High Court Bar Association To Boycott Foundation Stone Ceremony Of New High Court Building; Announces Hunger Strike

The Gauhati High Court Bar Association has decided to boycott the proposed foundation stone laying ceremony for the new High Court building scheduled to be held on January 11 at Rangmahal in North Guwahati. The decision was taken in continuation of a resolution adopted at the Association's Emergent Extra-Ordinary General Meeting held on January 6.In a press release issued on Tuesday, the...

Bombay High Court Refuses Interim Relief To Minco India Against Group Company Over 'MINCO' Mark

The Bombay High Court on Tuesday refused to grant interim relief to Minco India Private Limited in a trademark dispute over the use of the word “MINCO”. The court held that the company had suppressed material facts and had allowed the rival firm to use the name since at least 2012 without objection. Justice Sharmila U Deshmukh dismissed an interim application seeking to restrain Minco...

Victim Appeals Against Acquittal Can Be Summarily Dismissed If Victim Has No Prima Facie Arguable Case: Kerala High Court

The Kerala High Court recently held that a victim's appeal against acquittal under Section 413 of the Bharatiya Nagarik Suraksha Sanhita can be summarily dismissed when there is no prima facie material to show that victim has an arguable case.The Division Bench of Dr. Justice A.K. Jayasankaran Nambiar and Justice Jobin Sebastian observed that the provision for summary dismissal of...

"Producers Not Notified For Review Of Film": Madras High Court Questions CBFC Over Non-Certification Of Jana Nayagan Film, Reserves Order

The Madras High Court on Tuesday reserved orders on a plea filed by producers of the upcoming Tamil movie "Jana Nayagan" starring Vijay, over the non-issuance of the CBFC certificate.While reserving the orders, the court questioned the Central Board of Film Certification (CBFC) on its decision to reopen the certification process of the Tamil film JanaNayagan, observing that the entire exercise...

Challenge To Assignment Of Kerala University Land To AKG Centre Must Be Heard As PIL: Kerala High Court

A former employee of the Kerala University moved the High Court on Tuesday (January 7) challenging the assignment of the University's land to AKG Centre for Research and Studies.The plea before the Court was preferred by the former Joint Registrar of the University, and who later on become a member of the syndicate of Kerala University and the Cochin University of Science and...

Can Service Tax Be Levied On Transfer of Development Rights? Delhi High Court To Decide

The Delhi High Court on Monday took up a Revenue appeal that squarely raises the question of whether the transfer of development rights constitutes a taxable service under the Finance Act, 1994. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul issued notice in an appeal filed by the Service Tax Department against an order of the Delhi Customs, Excise and Service Tax...