Allahabad HC Stays Arrest, Probe Against Dy. SP Accused Of Sexually Exploiting IIT-K Student Making False Marriage Promise

The Allahabad High Court today stayed the ongoing investigation against DSP Rank UP Police Officer (Mohammad Mohsin Khan), who has been accused of establishing a sexual relationship with a female student of IIT-Kanpur while making a false promise of marriage. A bench of Justice Arvind Singh Sangwan and Justice Mohd. Azhar Husain Idrisi has also stayed his arrest in connection with the...

There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

The Delhi High Court has held that only 'original reasons' which formed the basis for initiating reassessment proceedings under Section 147 of the Income Tax Act can be taken into consideration by the Assessing Officer, for coming to the conclusion that income had escaped assessment. A division bench of Justice Yashwant Varma Hon'ble Mr. Justice Dharmesh Sharma observed that there...

Kerala High Court Directs State To Constitute Teams For Carrying Out Census Of Captive Elephants, Identifying Their Custodians

The Kerala High Court today directed the State Government to constitute a team for conducting a census of captive Elephants in the State. The Court stated that the census shall be carried district wise, and the team shall consist of District Collector and Divisional Forest Officer (Social Forestry) from each district. The Court further directed the Chief Wildlife Warden to collect the data...

State Appears To Be Shielding Main Accused Who Haven't Been Summoned In ₹100 Crore Bhovi Corporation "Scam" Probe: Karnataka HC

While hearing a matter seeking transfer of probe in the over Rs 100 crore Bhovi Development Corporation "scam", the Karnataka High Court on Thursday (December 19) observed that the state government appeared to be shielding the main accused who has not been summoned for investigation and have neither secured bail. Justice M Nagaprasanna was hearing a petition filed by two accused Yashaswini M...

Offence Under PMLA Is Standalone, Can't Have Joint Trial With Predicate Offence Even If Both Are Before Same Court: Madras HC

The Madras High Court has clarified that the trial under the Prevention of Money Laundering Act (PMLA) is distinct and different from the trial of the predicate offence and thus the accused cannot seek for a simultaneous or joint trial even if both are pending before the same court. A division bench of Justice SM Subramaniam and Justice M Jothiraman noted that since the...

Officer Posted 'In-Charge' Of A Post Can Discharge Its Statutory Functions: Karnataka High Court Reiterates

The Karnataka High Court has recently said that an officer posted as in-charge of a post can discharge the functions/duties of the said post, including statutory functions.Justice C M Poonacha held thus while dismissing a plea by Prakash Ramachandra Hegde, who had questioned the order of Assistant Registrar Co-Operative Societies (ARCS), Kumta, who being the officiating/in-charge officer had...

Rahul Gandhi Citizenship Row | 'Centre Competent Authority To Decide On The Issue': Allahabad HC, Posts Matter For March 24

The Allahabad High Court on Thursday orally remarked that it is for the central government to decide on the representation it has received seeking the cancellation of LoP Rahul Gandhi's citizenship, as the government is the competent authority in citizenship matters.Giving time to the central government to take a decision in the matter, a bench of Chief Justice Arun Bhansali and Justice...

S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is 'Question Of Fact', Not Law: Gauhati HC

The Gauhati High Court refused to entertain an appeal with respect to genuineness of credit received by an assessee from share application money, holding that the same would require it to venture into factual matrix of the case which is beyond its jurisdiction under Section 260A of the Income Tax Act, 1961. The appeal was preferred by the Revenue, following CIT(A) reversing the...

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. A division bench of Justices Yashwant Varma and Dharmesh Sharma cited the decision of a Larger Bench of the CESTAT in Kafila Hospitality & Travels Pvt. Ltd. vs. Commr. Of S.T., Delhi (2023). In that case, the Tribunal...

Salary Of Army Personnel Can't Be Attached To Realise Maintenance Arrears, Only Central Govt Authorised To Make Deductions: Punjab & Haryana HC

The Punjab and Haryana High Court has said that the salary of an Army personnel cannot be attached to realise the arrears of maintenance under Section 125 CrPC, as only the Central government is authorised to make deductions.The Court noted that under Army Act a broad spectrum of rights and protections has been granted to the Army personnel with an intention to ensure that they can duly...

2020 Delhi Riots: High Court Upholds Order Framing Charges Against Accused, Says 'Evidence Will Be Filtered In The Crucible Of Trial'

The Delhi High Court has upheld a trial court order framing charges against one Salim Malik booked in a case related to the 2020 North-East Delhi riots.Justice Anish Dayal rejected Malik's plea against the trial court order that framed charges against him for the offences under Sections 147(Punishment for rioting), 148(Rioting, armed with deadly weapon), 427(Mischief causing damage to the...

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea

The Delhi High Court has held that mobile/ telecommunication towers are movable properties, eligible for availing input tax credit under the Central Goods and Services Tax Act, 2017. A division bench of Justices Yashwant Varma and Girish Kathpalia further held that telecom towers fall outside the scope of Section 17(5) of the CGST Act which sets out various goods and services...