Supreme Court Collegium Recommends Justice Robin Phukan Be Made Permanent Judge Of Gauhati High Court

The Supreme Court Collegium (SCC) comprising CJI Dhananjaya Y Chandrachud, Justice Sanjay Kishan Kaul and Justice K. M. Joseph on Tuesday recommended the name of Justice Robin Phukan, Additional Judge, for appointment as a permanent judge of the Gauhati High Court. The Judgment Evaluation Committee constituted in terms of the Resolution dated October 26, 2017 of the SCC said each...

Supreme Court Adjourns Hearing Of Plea Seeking Ban On Convicted Persons From Forming Political Party Till August

The Supreme Court, on Thursday, deferred the hearing of the plea involving interpretation of Section 29A of the Representation of People’s Act, 1951 (RP Act) as to whether the Election Commission of India is empowered to de-recognise political parties formed by convicted persons. The petition seeks a ban on convicted persons from forming a political party and becoming a political office...

'Will Hear Only Aggrieved Person' : Supreme Court Refuses To Entertain PIL Challenging "Automatic Disqualification" Of MPs Upon Conviction

The Supreme Court refused to entertain a petition seeking to challenge the legality of Section 8(3) of the Representation of the People Act, 1951. Section 8(3) states that any person convicted of any offence and sentenced to imprisonment for not less than two years shall be disqualified as a Member of Parliament or a Member of a Legislative Assembly. The plea was filed by Aabha Muralidharan,...

“Law Of Wills”- Questions & Answers By Justice V Ramkumar [Part-IV]

Q. 16 The Senior Head of a religious endowment (Mutt) by a written deed nominates a Junior Head as his successor. Is it not open to the Senior Head to put an end to his nomination by another act or deed ? Ans. No. With the above nomination the Junior Head attained a “status” in presenti and the Senior Head cannot deal with his nomination as if it is a Will. (Vide...

Supreme Court Weekly Round Up (24th April to 30th April 2023)

With another week gone at the Supreme Court of India, Live Law is back with its Supreme Court Weekly Digest to keep our readers up to date with the latest legal developments in the Apex court of the country.Judgments/OrdersS.17 Registration Act | High Court Cannot Exercise Writ Jurisdiction To Alter Or Amend Registered Lease Deed: Supreme Court[Case Title: Gwalior Development Authority And...

‘Treated Like Criminals’: Adult Sex Workers Not Allowed to Leave Protective Homes in Most States, Amicus Curiae Tells Supreme Court

Adult sex workers are being treated like criminals in most states and not being allowed to leave the protective homes under the Immoral Traffic (Prevention) Act despite the Supreme Court’s directions to the contrary, amicus curiae and senior advocate Jayant Bhushan told the top court on Thursday. The senior counsel said:“Adult women wanting to leave cannot be held against their will...

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized cenvat credit lying with the assessee.The bench of Rachna Gupta (Judicial Member) has observed that despite the fact that manufacturing was closed in the financial year 2016–2017 and the appellant...

Customary Amongst Married Women To Keep On Changing The Jewellery As And When New Designs Come In The Market: ITAT Deletes Income Tax Addition

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the addition and held that it is customary amongst married women to keep on changing the jewelleryas and when new designs come on the market.The bench of Anubhav Sharma (Judicial Member) and N. K. Billaiya (Accountant Member) has observed that the assessee has given an item-wise reconciliation of Wealth Tax Return items...

CA, CS And CWAs Covered Under The Ambit Of PMLA If Financial Transactions Executed On Behalf Of Client

The Government has notified that the practicing chartered accountants (CA), Company Secretary (CS) and Cost And Works Accountancy (CWAs) are covered under the Prevention of Money Laundering Act, 2002 (PMLA) if financial transactions are executed on behalf of a client.In accordance with Section 2(1)(sa)(vi) of the PMLA, the Central Government notified a select few activities when they...

Co-Operative Banks Are Also Registered Co-Operative Societies: ITAT Allows Section 80P(2)(d) Deduction

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the income tax deduction under Section 80P(2)(d) of the Income Tax Act on the grounds that cooperative banks are also registered cooperative societies.The bench of Suchitra Kamble (Judicial Member) has observed that the provision of Section 80P(2)(d) does not make any distinction in regard to the source of the...

No Excise Duty Payable On Amortization Cost Of The Cylinder: CESTAT

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is payable on the amortization cost of the cylinder.The bench of Ramesh Nair (Judicial Member) and C.L. Mahar (Technical Member) has observed that for the purpose of valuation of the packaging material, the amortization cost of the cylinder needs to be included in a...

‘No Evidence Of Handling Of Arms Or Joining Classes For Radical Teaching On Religious Lines’: Delhi Court Grants Bail To Kashmiri Youth In UAPA Case

A Delhi Court has granted bail to a 22-year-old Kashmiri Youth in a UAPA case, observing that there was no evidence of handling of arms or joining of any classes for radical teaching on religious lines by him. Special NIA judge Shailendar Malik of Patiala House Courts granted bail to Mateen Ahmed Bhatt who was arrested on October 13, 2021.“…I find that accusation against the accused does...