Hotel Replacing Damaged Furniture, Carpets Is Current Expenditure Allowable U/S 37 Income Tax Act: Telangana HC

The Telangana High Court has held that the expenditure incurred by a hotel on replacement of damaged items is a current expenditure, allowable under Section 37 of the Income Tax Act, 1961. Section 37 of Income Tax Act states that any business expenditure, excluding capital expenditure and the individual's personal expenses, that is spent for the business's operations shall be...

[Tamil Nadu General Sales Tax] Assessee Liable For Tax On Proceeds From Sale Of Unredeemed Articles By Auctioneers: Madras High Court

The Madras High Court stated that assessee is liable to tax on consideration received from sale of unredeemed articles by auctioneers. The Division Bench of Justices Anita Sumanth and G. Arul Murugan observed that “the levy of penalty under Section 12(3)(a), in the case of non-filing of returns, is, automatic. Admittedly, the assessee has not filed the returns and hence, the basis...

Statute/Rules Allowing Employer To Deny Appointment Only Due To Non-Disclosure Of Criminal Cases Would Be Unjust: Allahabad HC

The Allahabad High Court has observed that any statute/rules/instructions that empower an employer to deny appointment to a candidate only because of non-disclosure of criminal cases would be unjust and unreasonable. A bench of Justice Salil Rai also opined that any decision by the employer denying appointment only because of such non-disclosure would also be contrary to the...

Amount Received In Advance For Services To Be Treated As Income Of Assessee, Chargeable Under Income Tax: Madras High Court

The Madras High Court ruled that any amount received in advance for services should be treated as the income of the assessee and is, therefore, subject to income tax. The Division Bench of Justices R. Suresh Kumar and C. Saravanan observed that “if “Accounting Standards” are properly applied by an assessee, the “accounting income” for the payment of income tax will...

Forfeiture Of Earnest Money Deposit Requires Proof Of Actual Loss: Delhi High Court

The Delhi High Court bench of Justice Sachin Datta has upheld the Arbitral Award wherein the Tribunal had ordered a refund of Earnest Money Deposit (EMD) as the petitioner had failed to prove any actual loss. The court, in light of Sections 73 and 74 of the Indian Contract Act, observed that forfeiture of the EMD requires proof of actual loss. Brief Facts: The dispute arose in...

Order 47 Rule 1 CPC | Review Permissible When Error Is Apparent On Record Sans Requirement Of Reappraisal Of Entire Evidence: Allahabad HC

The Allahabad High Court recently observed that a review is permissible only when an error is apparent on the face of the record without requiring a long-drawn process of reasoning and reappraisal of the entire evidence to find the error, as doing so would amount to exercising appellate jurisdiction. Explaining the scope of Order 47 Rule 1 CPC, a bench of Justice Mahesh Chandra...

Calcutta High Court Declines To Hear Former RG Kar Principal Sandip Ghosh's Plea For Bail, Directs Him To Approach Trial Court

The Calcutta High Court has declined to hear a plea for bail moved by former principal of RG Kar Medical College and Hospital Sandip Ghosh, who has been arrested by the CBI in connection with alleged financial irregularities at the college, as well as the rape and murder of a trainee doctor on the college campus.A single bench of Justice Tirthankar Ghosh directed Ghosh to approach the trial...

Gujarat High Court Enlarges Man Booked In 2013 Sabarmati Prison Break Attempt Case On Regular Bail

The Gujarat High Court granted regular bail to Saquib Nisar Shaikh–booked in connection with the 2013 Sabarmati prison break attempt case by allegedly digging a tunnel, noting that the applicant had already been in jail for over a decade with no immediate prospect of completion of trial.The FIR was registered under IPC Sections 224 (intentionally escaping or attempting to escape from...

Wife Of Lakshadweep Man Who Allegedly Went Missing From Police Custody Moves Kerala High Court Seeking SIT Probe

A plea has been moved before the Kerala High Court by the wife of a man who allegedly went missing while in police custody in Lakshadweep.His wife, a permanent resident of Lakshadweep has approached the Court seeking to set up a special investigation team headed by the Superintendent of Police, Lakshadweep to investigate the disappearance of her husband, while he was under police custody....

De-Jure Ineligibility To Act As Arbitrator U/S 12(5) Of Arbitration Act Can Be Waived Only By Express Agreement In Writing: Delhi High Court

The Delhi High Court bench of Justice Sachin Datta affirmed that de jure ineligibility to act as an arbitrator can only be waived, after dispute having arisen, by the parties by an express agreement in writing under proviso to section 12(5) of the Arbitration Act. The court further observed that this waiver is different from section 4 of the Act which can be waived even by...

Long Service And Transparent Recruitment Merit Regularization Despite Absence Of Rules: Madras HC

Madras High Court: A Division Bench of Justice Anita Sumanth and Justice G. Arul Murugan directed the Indian Maritime University (IMU) to regularize the services of eight contractual employees. The Court ruled that their appointments, though irregular, were not illegal as they were made through a transparent recruitment process including public advertisement and interviews. The...

Man Cannot Be Held Guilty Of False Promise To Marry When Victim Willingly Consented To Physical Relationship: Calcutta High Court

The Calcutta High Court has held that when an adult victim knowingly and willingly consented to sexual relations with a man, the man cannot later be held guilty for committing the offence of rape on the pretext of marriage. A single bench of Justice Ananya Bandopadhyay held:The relationship between the parties was indubitably consensual. The victim lady being an adult was aware of...