GST Payable On Rent For Hotels Hired By Govt For Security Forces, Liability Of Home Dept To Reimburse: J&K High Court

The Jammu and Kashmir High Court has held that the Department of Home is liable to reimburse GST in addition to the fixed rent to hotel owners whose accommodations have been requisitioned for housing security forces.The petitioner had filed the petition seeking a direction that the tax amount be paid or reimbursed separately by the Home Department over and above the fixed rent. A bench...

'Have Sympathy For Students, But Mishaps Happen': MP High Court On Power Outage During NEET-UG Test; Order On NTA's Appeal Reserved

The Madhya Pradesh High Court today reserved its verdict on NTA's appeal against a single judge's direction to hold a re-test of the NEET-UG 2025 exam for the candidates who were affected by a power outage at the centres in Indore and Ujjain. The bench had earlier stayed the direction.After hearing the parties at length, the division bench of Justice Vivek Rusia and Justice Binod Kumar...

'Strict Regulations In 5-Yr Law Course Have Helped Students Do Well Abroad': MP HC Orally Remarks In Plea Challenging BCI's Attendance Norms

The Madhya Pradesh High Court has orally remarked that whilst India has not always been at the forefront of global education, the strict adherence to high standards in the 5 year law course, regulated by the Bar Council of India, has helped student's go abroad and perform well in foreign law firms and academic courses.A division bench presided over by Justice Atul Sreedharan orally remarked,...

Section 80IA Income Tax Act | Internal CUP Method Is Most Appropriate For ALP Determination In Captive Power Transactions: Calcutta High Court

The Calcutta High Court held that Internal CUP (Comparable Uncontrolled Price) method is most appropriate for ALP (Arm's Length Price) determination in captive power transactions. Chief Justice T.S. Sivagnanam and Justice Chaitali Chatterjee (Das) was addressing issue of whether the Internal Comparable Uncontrolled Price (CUP) method adopted by the assessee was right in determining...

Right To Ply Bike Taxis Arises From Fundamental Right To Trade, State Can't Take Away Permit Granted By MV Act: OLA To Karnataka High Court

In appeals by various bike taxi aggregators such as Uber India, Rapido and OLA against the single bench order which upheld the state government's ban on plying of bike taxis in the state, ANI Technologies (OLA) has told the Karnataka High Court that such a move by the state violates the aggregators' fundamental right to trade under Article 19(1)(g) of the Constitution.Senior Advocate Arun...

Insurance Claim Received On Dead Horses Is Capital Receipt, Not Taxable As Income U/S 41(1): Bombay High Court

The Bombay High Court held that insurance claim received on dead horses is capital receipt, not taxable as income under Section 41(1) Of Income Tax Act. The bench opined that horses in respect of which the insurance claim was received were Assessee's capital assets and that therefore insurance receipt arising therefrom could only have been considered as capital receipt, not...

BREAKING: Kerala High Court Upholds Order Cancelling KEAM Result; Dismisses State's Appeal

The Kerala High Court on Thursday (July 9) upheld a single judge's order which set aside the Kerala Engineering Architecture and Medical (KEAM) exam results.The court thus dismissed the state government's appeal against the order, adding that it was after considering the rival contentions that the single judge had "interfered with the government order" and disposed of the writ petitions...

Allahabad High Court Decries Threats To PIL Petitioners By Encroachers, Govt Officials; Takes Judicial Notice

The Allahabad High Court has taken judicial notice of what it termed an 'everyday malady' faced by petitioners who approach the Court by filing Public Interest Litigations (PIL) pleas raising complaints of encroachment. The Court observed that such petitioners are routinely browbeaten, often through physical assault or threats, by the encroachers themselves or, at times, even by...

Investigation Cannot Be Transferred Merely To Satisfy Prestige: J&K High Court Dismisses Plea Seeking CBI Probe Into Alleged House Theft

Emphasising that the power of the constitutional courts cannot be exercised by transferring the investigation just for the asking nor is transfer directed only to satisfy the ego or vindicate prestige of a party interested for such investigation the High Court of Jammu and Kashmir and Ladakh at Srinagar dismissed a writ petition seeking a fresh investigation by the CBI into a house...

MP High Court Refuses To Quash FIR Against Congress Worker For Allegedly Posting 'Ludicrous' Posts & Videos Against PM Modi

The Madhya Pradesh High Court, recently, refused to quash an FIR filed against Yadvendra Pandey for allegedly posting a controversial video and ludicrous photos on Facebook, concerning PM Modi. The complaint also alleged Pandey used 'scurrilous language' against the Indian Armed Forces. The bench of Justice Vishal Mishra referred to the guidelines laid down by the Supreme Court in the case...

[Income Tax Act] Amount Indicated In P&L Account As Provision For Doubtful Debts/Advances Cannot Be Treated As "Reserve" U/S 115JA: Bombay HC

The Bombay High Court has ruled that a provision for doubtful debts cannot be treated as either a "reserve" or a "provision for liability" under clauses (b) or (c) of the Explanation to Section 115JA of the Income Tax Act, 1961, and thus cannot be added back to the book profits for the purpose of minimum alternate tax (MAT). The Court accordingly overturned the addition of ₹2.49 crore made...

After State's Assurance To Clear Dues, Madras High Court Keeps Order Restricting TNSTC Buses From Plying On Toll Plazas In Abeyance

The Madras High Court has kept in abeyance its order restricting buses belonging to the Tamil Nadu State Transport Corporation from passing through four toll plazas on the National Highway in Tamil Nadu over unpaid toll arrears. Justice Anand Venkatesh has kept the order in abeyance for two weeks following a request made by the State government. Additional Advocate General J Ravindran,...