Section 14A Disallowance Not Warranted If No Exempt Income Is Earned: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the disallowance under Section 14A of the Income Tax Act is not warranted if no exempt income is earned.The two-member bench of Anubhav Sharma (Judicial Member) and Anil Chaturvedi (Accountant Member) has observed that Section 14A envisages that there should be actual receipt of income, and hence Section 14A of the Act...

Assessee Filed ITR of Company Being A Director, But Failed To File Individual ITR; Mumbai Court Upholds Conviction Under S. 276CC of ITA

While upholding the conviction for offence under Section 276CC of the Income Tax Act, 1961, for wilful failure to furnish income tax return, a Mumbai Court has remarked that presumption of a culpable mental state can be derived from the admission of the assessee, who having filed the Income Tax Return of the Company of which he is a director, failed to file his individual Income...

Bombay High Court Lifts Stay On Trial Of Shahid Azmi Murder Case, Dismisses Plea Of Accused For Transfer

Days before the 13th death anniversary of lawyer Advocate Shahid Azmi, the Bombay High Court rejected a plea seeking transfer of his murder trial."I do not find any reason to come to the conclusion that the learned Judge was biased against the applicant. There is no material to apprehend for the applicant that he would not get fair trial before the learned Judge. Hence, no case is made out...

'Excommunication Is Subject To Constitutional Morality, Results In Civil Death' : Supreme Court Doubts Precedent Upholding Right To Excommunicate

A Constitution Bench of the Supreme Court has doubted the correctness of the 1962 judgment in the case Sardar Syedna Taher Saifuddin Saheb v. State of Bombay which upheld the right of Dawoodi Bohra community to excommunicate its members and has referred it to the 9-judge bench which is considering the questions in Sabarimala."The question is whether the exclusionary practice which prevails in...

Statistical Analysis Of Reportable Supreme Court Judgments In January 2023

In January, 2023, the Supreme Court delivered 84 Reportable Judgments in various fields of law. Over the span of 21 working days in this month, the Supreme Court passed 12,367 Orders, which is an average of ~588 Orders per working day. This month also witnessed 3 Judgments pronounced by Constitution Benches. The first pertaining to the validity of demonetization [4:1]; the second relating to...

Hindu Law: High Courts Digest 2022

LiveLaw brings to you the most awaited High Court Digest on Hindu personal law cases from the year 2022.Allahabad High Court"Marriage Certificate Not Necessary For Adopting A Child": Allahabad HC In Transgender Person's Plea Seeking Marriage RegistrationCase title - Rina Kinnar And Another v. State of U.P. and AnotherCase Citation: 2022 LiveLaw (AB) 55The High Court has observed that for...

There Should Be More Activism On Supreme Court's Part On Issues Of Personal Liberty : Ex-Judge Madan B Lokur

Former Supreme Court judge Justice Madan B Lokur opined that the there should be more activism on the part of the Supreme Court on issues relating to personal liberty, reported the PTI."Personal liberty is the most cherished aspect of our fundamental rights. And there is an obligation on the State to protect our personal liberty, not to deprive us from our personal liberty, There should be...

PIL In Kerala High Court Seeks Ban On Circumcisions, Says It Violates Child Rights

A Public Interest Litigation has been filed by Non-Religious Citizens (NRC), a cultural organisation based in Kerala, before the High Court to declare the practice of non-therapeutic circumcision illegal. The Petitioners contend that the practice of circumcision is a ‘cruel’ and ‘unscientific custom’ that children are often victims of, terming it a human right violation. The...

Gujarat High Court Dismisses Plea Seeking Disclosure Of Reasons For Withdrawal Of Sanjiv Bhatt’s Security In 2018

The Gujarat High Court on Friday dismissed a petition filed by former IPS Officer Sanjiv Bhatt's wife Shweta Sanjay Bhatt regarding disclosure of reasoning by the State Government for withdrawal of police protection of her husband. While dismissing the petition, the single judge bench of Justice Nirzar S. Desai said the reason behind granting police protection, at the relevant point...

Chief Minister Pinarayi Vijayan Inaugurates Monthly Stipend Scheme For Junior Lawyers In Kerala

The monthly stipend scheme mandating payment of Rs. 3000 per month for junior lawyers in Kerala was inaugurated by Chief Minister Pinarayi Vijayan on Saturday. The scheme promises a monthly stipend of Rs. 3,000 for junior lawyers in the State. Lawyers below 30 years of age with less than three years of practice and an annual income less than Rs. 1 lakh are eligible for the stipend.The event...

No Fetters Can Be Placed On Press Freedom By Registering FIRs Against Journalists Who Report On Information Given By Identifiable Source: JKL High Court

Quashing an FIR against a journalist, the Jammu and Kashmir and Ladakh High Court on Friday said that no fetters can be placed on the freedom of press by registering the FIR against journalists, who perform their professional duty by publishing news items on the basis of information obtained by them from an identifiable source. "However, they are also expected to report the coverage...

Exemption Of Newspaper’s Income Utilised For Charity: Supreme Court Remands The Matter To AO

The Supreme Court has remanded the appeal in respect of the exemption of newspaper income used for charity.The division bench of Justice S. Ravindra Bhat and Justice Dipankar Datta has relied on the decision of CIT vs. Ahmedabad Urban Development Authority and remitted the matter to the AO for fresh consideration of the nature of receipts in the hands of the assessee, which is engaged,...