Bombay HC Holds 'Income From Leasing Of Property' As 'Income From Business', Says Deciding Factor Is Not Ownership But Nature Of Activity

The Bombay High Court held that assessee had correctly accounted income from leasing out of properties under the head 'income from profits & gains of businesses', and not as 'income from house property'. The High Held so after finding that income of assessee is derived from letting out of the properties, which in fact, is the principal business of the assessee as seen from its...

No Restriction On Physically Disabled Devotees In Temple Nalambalam But 'Wheelchair Darshan' Require Thanthris' Opinion: Amicus Tells Kerala HC

The Kerala High Court has been informed that there is no statutory restriction on physically disabled devotees entering the Temple or its premises but permitting wheelchairs inside temple's Nalambalam will have to be viewed separately, since it would depend upon the decision of each Thanthri of the Temple, and an omnibus decision cannot be taken without ascertaining their views.The Division...

MP HC Clarifies Burden Of Proof In Employment Cases: Employer Must Disprove Worker's Continuous Service Claim

Madhya Pradesh High Court: A Single bench consisting Justice Sanjay Dwivedi overturned a Labour Court order and ruled that once a workman claims continuous employment, the burden of proof shifts to the employer to disprove the claim with documentary evidence. The Court held that oral termination without notice and retrenchment compensation violates Section 25(f) of the Industrial Disputes...

Madras High Court Reserves Orders On TN Speaker M Appavu's Plea Seeking To Quash Defamation Complaint By ADMK's Babumurugavel

The Madras High Court has reserved orders on a petition filed by Tamil Nadu Speaker Muthuvelayudha Perumal Appavu seeking to quash a defamation complaint filed against him by AIADMK member Babumurugavel. Justice G Jayachandran reserved the orders on Tuesday after hearing Senior Advocate P Wilson for the Speaker and Senior Advocate John Sathyan for Babumurugavel. Murugavel had...

Punjab & Haryana High Court Restrains Entry, Suspends License Of Lawyer's Clerk For Talking Loudly On Phone Inside Courtroom

The Punjab and Haryana High Court has directed its registry to suspend the license of a lawyer's clerk for disturbing the court by talking on phone loudly.The judge took note of clerk's conduct and directed the Bench Secretary to take custody of his mobile phone.Justice Sanjeev Prakash Sharma said, “Taking into consideration his conduct, the Registry is directed to suspend his license...

Arbitration Proceedings Before Improperly Constituted Arbitral Tribunal Are Non-Est: Delhi High Court

The Delhi High Court Bench of Justice Sachin Datta has held where the appointment procedure is invalid, any proceedings before an improperly constituted arbitral tribunal are non-est. Also, this would not prevent the Court from exercising jurisdiction under Section 11 of the act.Additionally, the court held that whether a particular claim is precluded from arbitration on account of being...

Non-Signatories Bound By Arbitration Agreement If Their Actions Align With Those Of Signatories: Delhi High Court

The Delhi High Court Bench of Justice Jasmeet Singh held that if a non-signatory party actively participates in the performance of a contract, and its actions align with those of the other members of the group, it gives the impression that the non-signatory is a “veritable” party to the contract which contains the arbitration agreement. Based on this impression, the other party may...

Allahabad High Court Grants Interim Relief On Plea Challenging Order U/S 129 UPGST Act Claiming Asst Commissioner Was Not 'Proper Officer'

Recently, the Allahabad High Court has granted interim relief in a writ petition challenging the order under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017.Petitioner was transporting Arecanuts, when the shipment was intercepted by the Mobile Squad. Due to alleged reuse of bill and e-way bills, physical verification of the goods was ordered. Though no discrepancies were...

Samsung Opposes Trade Union's Plea In Madras High Court For Registration After Company's Name, Says Union Has Political Affiliations

Samsung India Electronics Pvt Ltd has objected to the registration of the Samsung India Thozhilalar Sangham before the Madras High Court. Justice RN Manjula, on Tuesday, allowed an impleading petition by the company in an ongoing proceeding by the union seeking its registration. The court noted that in the interest of justice, it was appropriate to include Samsung as a party to...

S.245 IT Act | TDS Deducted By Employer Can't Be Adjusted Against Assessee's Future Refund: Delhi High Court

The Delhi High Court recently granted relief to Satwant Singh Sanghera, a pilot formerly employed with the now collapsed Kingfisher Airlines, against tax demand of over Rs 11 lakh.Singh contended that he had duly filed his income tax returns for the Assessment Years in question and the company had deducted TDS from his salary. The same was reflected in Form 16A issued by the company.He...

UAPA | Requirements Of S.43B Met When Remand Requisition Report Containing Grounds Of Arrest Is Served On Accused: Madras High Court

The Madras High Court recently observed that the requirements under Section 43B of the Unlawful Activities (Prevention) Act is met when the remand requisition report, containing the grounds of arrest is served on the accused. As per Section 43B of the UAPA, any officer arresting a person under Section 43A shall, as soon as may be, inform him of the grounds for such arrest.A...

S.10(23G) IT Act | Capital Invested To Purchase Shares Of 'Infrastructure Facility' Before June 1998 Can't Be Included In Total Income: Telangana HC

The Telangana High Court has held that the capital expenditure made prior to June 1998, for purchasing shares in any 'infrastructure facility', cannot be included in an assessee's total income. A division bench of Justices Sujoy Paul and Namavarapu Rajeshwar Rao reasoned, “The capital expenditure for purchasing shares falls under the category of infrastructure facilities and...