Misplacing FD Is Not The Ground For Deleting Addition Of Interest: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition of interest on fixed deposits (FDs).The two-member bench of Anubhav Sharma (Judicial Member) and N.K. Billaiya (Accountant Member) has observed that the bank, in Form No. 26AS, has acknowledged the fixed deposits with it and has credited interest by deducting tax at source. Even if the fixed deposits...

[Human Sacrifice] Woman From Madhya Pradesh Approaches Madras High Court Seeking Police Protection Against Family Members

A woman from Madhya Pradesh, apprehending to be offered in sacrifice, has approached the Madras High Court seeking adequate police protection and security. The matter is listed for hearing today before bench of Justice G. Chandrasekharan. The woman, aged 23 years alleged that her family members including her step mother were trying to perform her human sacrifice. After coming to know...

CBDT Prescribes New Form Of Report Of Audit For Trust, University, Educational Institutions, Hospital, Medical Institutions

The Central Board of Direct Taxes (CBDT) has announced the new Forms 10B and 10BB that charitable or religious trusts, institutions, universities, or other educational institutions are required to submit in accordance with Sections 10(23C) and 12A of the Income Tax Act.The Board has notified the Income-tax Amendment (3rd Amendment) Rules, 2023, which will take effect on April 1, 2023.Form 10...

Have Theatres Passed On Benefit Of Entertainment Tax Exemption To Cinema Goers? Supreme Court Asks HC To Decide

The Supreme Court recently remitted back a matter to the Telangana High Court to consider whether private theatre owners who availed an exemption to pay entertainment tax in the State have granted the benefit to the movie goers or not.The Bench of Chief Justice DY Chandrachud, Justices P Narasimha and JB Pardiwala was considering a challenge against a judgement of the High Court passed...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index[February 13 – 19, 2023]

SUBJECT WISE INDEXAdultery"It is not as if this court approved of adultery": Supreme Court clarifies 'Joseph Shine' judgment that declared Section 497 IPC unconstitutional. Joseph Shine v. Union of India, 2023 LiveLaw (SC) 117Armed Forces Personnel liable to face disciplinary action for adultery despite striking down of Section 497 IPC. Joseph Shine v. Union of India, 2023 LiveLaw...

Shiv Sena Case | How Can We Take Over Speaker's Functions? Supreme Court To Uddhav Side

The Constitution bench of the Supreme Court of India, while hearing the pleas concerning the Maharashtra Political Crisis expressed its concern over the court entering into the functioning of the speaker. In yesterday's proceedings, Senior Advocate Kapil Sibal, representing the Uddhav Thackeray faction, argued that members of the legislative assembly could not act independent of their...

Jharkhand High Court Stays Show-Cause Notices Issued By Two Different Authorities In Respect Of The Same Subject Matter

The Jharkhand High Court has stayed the show-cause notices issued by two different authorities in respect of the same subject matter as being outside its jurisdiction.The division bench of Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan has listed the matter on 29.03.2023 for the next date of hearing.The petitioner has challenged the show-cause notice issued by the...

Fabrication Of Bills Worth Rs.367 Crores, Accused In Custody For 18 Months: Punjab and Haryana High Court Grants Bail

The Punjab and Haryana High Court granted bail to the person accused of forging bills worth Rs. 367 crores and evading GST payments worth Rs. 26 crores.The single bench of Justice Deepak Sibal has observed that the petitioner has already undergone actual custody for nearly one year and five months. Even if he is convicted, the maximum sentence that can be imposed on him is five years. At...

Can State Human Rights Commission Examine Medical Negligence Case When NHRC Has Dismissed Same Complaint? Supreme Court To Consider

The Supreme Court has agreed to consider whether the State Human Rights Commission has the power to examine a case of criminal medical negligence when a contrary view was taken by the National Human Rights Commission.A Bench comprising Justice Hrishikesh Roy and Justice Sanjay Karol posted the matter after four weeks for hearing and asked the parties to complete their pleadings in...

Shiv Sena Crisis | Legislative Party Cannot Act Independent Of Political Party: Thackeray Faction To Supreme Court

The Supreme Court of India on Wednesday continued hearing the pleas concerning the constitutional issues arising out of the rift within Shiv Sena party between Eknath Shinde and Uddhav Thackeray groups. The bench comprising CJI DY Chandrachud, Justice MR Shah, Justice Krishna Murari, Justice Hima Kohli, and Justice PS Narasimha heard the matter. Senior Advocate Kapil Sibal, representing...

Patna High Court Grants Anticipatory Bail To Man Accused Of Making 'Filthy' FB Posts Against Goddess Janaki, Lakshmana Ji

The Patna High Court last week granted anticipatory bail to one Md. Sarfaraj @ Sharfaraj Ansari who has been accused of making 'filthy' Facebook post over Goddess Janaki and Laxman Ji.The bench of Justice Anjani Kumar Sharan ordered that in the event of arrest or surrender of the accused before the court below within a period of six weeks from today, he be enlarged on bail on furnishing bail...

Stray Dogs Won't Get Aggressive If You Feed And Care For Them: Bombay High Court Tells Residential Complex Management

If you provide food and some amount of care, stray dogs will not get aggressive, the Bombay High Court observed on Wednesday seeking an amicable solution between the warring management of Seawoods Estate Limited and dog lovers from the society.“If the strays are left unattended, that includes feeding, sterilization, vaccination or necessary treatment when they are ill or sick, you will have...