AO Issued Income Tax Assessment Notice To Non-Existent Company: Calcutta High Court Imposes Cost

The Calcutta High Court has imposed a fine of Rs. 20,000 on the assessing officer for issuing the income tax assessment notice to the non-existent company."It also appears from the past record that in respect of another assessee, this court has imposed the personal cost of Rs. 10,000 upon the very same Assessing Officer, Bitan Roy, by order dated August 2, 2023," the bench of Justice...

Expenses Of Solid Waste Disposal Is An Accrued Liability As It Was Disposed At Temporary Site: ITAT Allows Claim Worth Rs. 7.77 Crores

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the assessee’s claim of Rs. 7,77,73,600 as a provision for expenses of solid waste disposal.The two-member bench of Siddhartha Nauthiyal (judicial member) and Annapurna Gupta (accountant member) has noted that the assessee had booked the expenses for the disposal of the waste at the permanent site commensurate to...

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the remuneration collected from the member units for the activity of treating effluent water.The two-member bench of Sulekha Beevi C.S. (Judicial Member) and Vasa VASA Seshagiri Rao (Accountant Member) has observed that as per Notification No. 08/2017-S.T....

UGC Regulations Don’t Authorise University To Revoke Leave Benefit To Teacher During Pendency Of Disciplinary Proceedings: Calcutta High Court

The Calcutta High Court recently held that UGC Regulations, 2018 do not authorise a university to revoke any leave benefit where a disciplinary proceeding is contemplated or initiated against a teacher. While relying upon clause 8.2 (d) of the UGC Regulations, 2018, the single judge bench of Justice Kausik Chanda observed:“In my view, the said clause duly outlines the course of action to...

Chokad Is Not An Industrial Input: Orissa High Court Quashes Order Imposing 4% VAT

The Orissa High Court has quashed the order imposing a 4% value-added tax (VAT) on the wheat bran (chokad) as it is not an industrial input.The division bench of Chief Justice S. Muralidhar and Justice M. S. Raman has observed that it was necessary for the Department to show that there was a notification issued by the State Government identifying ‘Chokad’ as an ‘industrial input'. In...

Karnataka High Court Directs Police, Election Commission To Provide Proper Training To Officials On Procedure For FIR Registration During Polls

The Karnataka High Court has directed the Chief Election Commission, State Election Commission and the Police Department to provide proper training to the officials, who are attached to the Election flying squad, on the procedure to be followed while reporting offences pertaining to Election Code violation. A single judge bench of Justice K Natarajan said most of the cases registered by...

Kinley Water Falls Within Water, Not Aerated Or Mineral Water, Comes Within Tax Free List: Orissa High Court

The Orissa High Court held that the sale of packaged drinking water under the brand name Kinley Water falls within the expression "water but not aerated or mineral water sold in bottles or sealed containers," which is covered under Entry No.39 of the Tax-Free List.The division bench of Chief Justice S. Murlidhar and Justice Murhari Sri Raman has observed that the packaged drinking water...

Police Bound To Grant Protection To Asianet News Channel If Protests Against It Turn Violent : Kerala High Court

The Kerala High Court on Wednesday directed that the units of Malayalam news channel Asianet News should be granted effective police protection if protests against the channel turn violent. The channel is facing protests over allegations that in November 2022 it aired a staged interview in which a minor girl was made to say that she was a victim of drug abuse and sexual exploitation.The...

Bribery Case: Bengaluru Court Restrains 46 Media Organisations From Publishing Any Defamatory Opinion Against BJP MLA Madal Virupakshappa, His Son

A Civil court in Bengaluru has temporarily restrained media houses from airing or broadcasting or publishing any defamatory opinion against BJP leader Madal Virupakshappa and his son Prashanth Kumar M V, who are both accused in a bribery case.Judge Balagopalkrishna in the order said, “The defendants are hereby temporarily restrained from Airing or Broadcasting or publishing or expressing...

Issuance Of SCN in Customs Brokers Licensing Regulations, Contemplates Dispatch Of Notice And Not Its Receipt: Delhi High Court

The Delhi High Court has ruled that the expression ‘issuance of show cause notice’ in Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 (CBLR), merely contemplates the dispatch of the notice and not its receipt by the Customs Broker, within the stipulated period. The bench of Justices Vibhu Bakhru and Amit Mahajan observed that there is a distinction...

Section 319 CrPC Power Is To Be Exercised Only If Strong & Cogent Evidence Occurs Against A Person : Supreme Court

The Supreme Court reiterated the though exercise of jurisdiction under Section 319 of the Code of Criminal Procedure is discretionary, it ought to be done only where strong and cogent evidence occurs against a person from the evidence before the Court.While dismissing an application under Section 319 Cr.P.C. filed by a complainant for summoning of the appellant as an additional accused, a...

Meghalaya High Court Junks Plea Challenging Reconstitution Of Meghalaya Waqf Board, Says Petitioners Lack Locus

Meghalaya High Court on Monday dismissed a plea challenging the reconstitution of Meghalaya Waqf Board, observing that the writ petitioners have no locus standi to put a challenge to the impugned notifications, and on the question of maintainability itself, the writ petition fails.The petitioners had contended that the newly constituted Meghalaya Waqf Board is violative of the...