S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On 'Other Person': Delhi HC

The Delhi High Court has answered in the affirmative the question whether Section 153C of the Income Tax Act, 1961 restricts an assessing officer from enquiring beyond the documents considered for deriving satisfaction note for initiating assessment/ re-assessment of the 'other person'. Section 153C contains a special provision relating to assessment of 'other person', pursuant...

'Things Will Fall In Place': High Court Grants Further 15 Days To Punjab Election Commissioner For Notifying Municipal Election Schedule

The Punjab and Haryana High Court on Tuesday (December 3) granted further 15 days time to the Punjab Election Commissioner- to initiate the process of conducting Municipal Corporation election in the State.The development comes in a contempt plea filed against the officer for not following Court's direction to initiate the process of holding elections.42 municipal councils and nagar...

Registrar Of Co-Operative Societies Must Provide Information Under RTI Act Provided It Is Not Exempt From Disclosure: Kerala HC

The Kerala High Court has said that if the Registrar of Co-operative Societies has access to the information requested by an applicant under the Right To Information Act, and if the information is not exempt from disclosure under Section 8(1) of the Act, the official is obligated to provide that requested information to the applicant.In the case before the high court, an application under the...

Loss Of FD Investments Doesn't Qualify As 'Trading Loss' For Deduction From Income U/S 28 Of Income Tax Act: Telangana HC

The Telangana High Court has held that the loss of fixed deposit investments by an assessee does not qualify as a 'trading loss' for the purposes of claiming deduction from income under Section 28 of the Income Tax Act, 1961. Under Section 28, one may deduct expenses that are fully and solely incurred in the course of operating a business or practicing a profession. In the case...

Gujarat High Court Asks Police To Probe Rape FIR Against BJP MLA Without 'Fear And Favour'

The State Police has informed the Gujarat High Court that it has registered an FIR against BJP MLA from Prantij- Gajendrasinh Udesinh Parmar, after a woman moved a plea seeking lodging of an FIR on the allegations of rape. In view of this submission, the court disposed of the woman's plea noting that her grievance has been satisfied at this stage.The court however said that it hopes and...

Centre Appoints Justice Vibhu Bakhru As Acting Chief Justice Of Delhi High Court

The Central Government has notified the appointment of Justice Vibhu Bakhru as the Acting Chief Justice of the Delhi High Court. This was after the appointment of Chief Justice Manmohan as a judge of the Supreme Court of India was notified by the Union Government.“In exercise of the power conferred by Article 223 of the Constitution of India, the President is pleased to appoint Shri...

High Court Directs Kochi Municipal Corporation To Nominate Custodian For Living Will Of Retired Doctor Within A Week

The Kerala High Court on Monday (December 2) directed the Kochi Municipal Corporation to nominate a custodian for the Living Will of retired doctor Martha Jacob, within a week.The 70 year old had moved the High Court to appoint a custodian for her living will. She suffered a stroke in 2023 and her mobility has been severely restricted after that. She in her living will had given directions to...

Krishna Janmabhumi Row | Wrong Reporting Of Court Proceedings Would Amount To Contempt: Allahabad HC Directs Media To Observe Restraint

In the ongoing Krishna Janmabhoomi-Shahi Eidgah Mosque dispute in Mathura, the Allahabad High Court has warned the media sternly regarding the irresponsible or incorrect reporting of court proceedings. The court emphasized that any such reporting, which misrepresents the proceedings or orders in the case, may prima facie amount to contempt of the Court. “…this Court expects that...

Only Income From Investment Made By Charitable Institution In Violation Of S.13(1)(d) Income Tax Act Is Liable To Tax: Telangana HC

The Telangana High Court has held that the benefit of exemption under Section 11 of the Income Tax Act, 1961, can be denied only on income from such investments made by charitable or religious institutions, which are in violation of Section 13(1)(d) of the Act. Section 11(1) of the Act mandates that any income derived from the property held under the trust wholly for charitable purpose...

Be Sensitive, Avoid Lengthy Civil Procedure: Gujarat High Court Asks Family Courts To Proceed More Like Conciliators, Sets Out Principles

While considering a wife's plea against a family court's verdict which refused to grant her divorce, the Gujarat High Court underscored that in adjudicating family dispute cases including Child Custody and Maintenance, family courts must deal with them with sensitivity with the welfare of those affected being the focus. The high court was considering the wife's appeal against the decision of...

Electoral Bonds Extortion: Karnataka High Court Quashes FIR Against Former State BJP President Naleen Kumar Kateel

The Karnataka High Court on Tuesday (December 3) quashed proceedings pertaining to an FIR registered against former BJP State president Naleen Kumar Kateel for allegedly extorting money under the guise of electoral bondsThe high court in its order said that the complainant in the case was alien to the alleged transaction and an alien cannot complain of extortion. It further said in its order...

Supreme Court Judgment In 'Arvind Kejriwal' Requiring ED To Supply 'Reasons To Believe' To Arrestee Cannot Apply Retrospectively: Delhi HC

The Delhi High Court has held that the condition of supplying the “reasons to believe” by ED to a person arrested under PMLA as a separate document as per Supreme Court's ruling in Arvind Kejriwal case ought to be applied prospectively. Justice Anish Dayal said that the ED could not be expected to comply with the additional condition, if the arrest was made in the pre-Arvind Kejriwal...