Section 41 Disallowance Can Only Be Made With Cogent Evidence Of Cessation Of Liability: ITAT Remands The Matter Back To AO

The Delhi Bench of theIncome Tax Appellate Tribunal (ITAT)has held that the issue of the genuineness of the purchases will be applicable only if the purchases belong to the current year.The two-member bench of Anubhav Sharma (Judicial Member) and Shamim Yahya (Accountant Member) has observed that if the department is of the opinion that purchases were made in earlier years but now...

District Collector Bound By Procedure Prescribed For Ascertaining Genuineness Of SC/ST Certificate: Madras High Court

The Madras High court recently set aside the order of the District Collector, Theni District wherein the Collector had adjudicated upon the genuineness of a community certificate based upon the report of an Anthropologist and the enquiry report of the Sub-collector.The division bench of Justice S.S.Sundar and Justice S. Srimathy observed as under:Leave alone the specific contentions raised by...

Private Schools Facing Derecognition In J&K: High Court Orders Status Quo

A single bench of High Court of J&K&L on Friday ordered maintaining of status quo on private schools facing de-recognition because of an amendment made in the education rules by the government on April 15 this year. The bench passed this order while hearing the petitions filed by such private schools challenging these amendments. After hearing Sr Advocate Zaffar Shah on behalf...

Registrar Can't Refuse To Issue Birth Certificate In Adoptive Father's Name In Absence Of Challenge To Adoption Deed: Gujarat High Court

The Gujarat High Court has reiterated that a Registrar under the Births and Deaths Registration Act is bound to issue certificate in the name of adoptive father where there is no rebuttal to the adoption deed of the Applicant.The observation was made by Justice AS Supehia in a petition moved by the mother of one 'Nidhi', seeking to include her second husband/ Nidhi's adoptive father's name...

Take Criminal Action Against Police Officials Receiving 'Mamool': Madras High Court

While dismissing a retired sub-Inspector's plea challenging the order of punishment of reduction in the time scale of pay by three stages for three years, the Madras High Court expressed its concern over police officers taking bribes and thereby affecting the welfare of people.Justice SM Subramaniam was of the view that whenever receiving bribes is traced out, criminal cases should be...

'Horrifying Side Effects Of Industrial Growth': Gujarat High Court Refuses To Quash FIR For Dumping Chemicals In Open Land

The Gujarat High Court has refused to quash a FIR lodged for violation of the Environment (Protection) Act against a factory owner for allegedly dumping chemicals in open land by excavating pits.Remarking that the case is nothing but a glaring example of "horrifying side effects of industrial growth", Justice Niral R. Mehta refused to exercise the limited jurisdiction under Section 482 of...

"Curtails Women's Status As Free & Equal Citizens" : SCOTUS Liberal Judges Dissent "With Sorrow" From Majority Decision Nullifying Abortion Rights

The Supreme Court of United States on Friday overturned Roe v. Wade wiping out the constitutional right to abortion that had been in place for nearly 50 years. The Court in a 6-3 ruling powered by its conservative majority upheld a Republican-backed Mississippi law that bans abortion after 15 weeks.The controversial ruling which had been expected since May after new portal Politico published...

Defamation Cases For Reporting Details Of FIR Nothing But Attempt To Stifle Reporter: Bombay High Court

A factual news report on the contents of an FIR is not defamatory and initiating criminal action against the reporter in such a scenario is nothing but an attempt to stifle the scribe and coerce him to withdraw the report, the Bombay High Court's Nagpur bench has said. Justice Vinay Joshi quashed an FIR against the Chairman of Lokmat Media Private Limited Vijay Darda and...

Plea Of Adjustment Should Be Raised Before Institution Of Suit: Kerala High Court Reiterates

The Kerala High Court has reiterated that a plea of adjustment can be pressed into service only if raised before the institution of the suit and not afterwards, unlike a plea for set-off.Justice A. Badharudeen also noted that leave for filing additional written statements is usually not granted by courts if they are filed after a long delay."The legal position regarding adjustment is no more...

Parties Cannot Be Said To Be Negotiating When The Respondent Did Not Reply ; Period Of Limitation Cannot Be Extended On That Basis: Telangana High Court

The Telangana High Court has held that the parties cannot be said to be negotiating when the respondent did not reply to the letters of the applicant and the period of limitation for invoking arbitration would not be extended in such a scenario. The Single Bench of Justice K. Lakshman held that the period of limitation would begin to run when the liability to pay is disputed by a...

CBIC Prohibits Manufacture, Import, Stocking, Distribution, Sale And Use Of Single Use Plastic From July 1, 2022

The Central Board of Indirect Taxes and Customs (CBIC)has issued instructions regarding the restrictions on the import of products made of plastic. From July 1, 2022, the Ministry of Environment, Forests, and Climate Change (MoEFCC) has prohibited the use of "single-use plastic." The MoEFCC announced the prohibition in a gazette notification dated August 12, 2021, and has now outlined...

Having Regard To The Object Of The A&C Act, The Delay Of 435 Days In Filing An Appeal Is Too Long To Exercise Discretion: Telangana High Court

The Telangana High Court has held that having regards to the object of the A&C Act, the delay of 435 days in filing an appeal is too long to exercise discretion. The Division Bench of Justice P. Naveen Rao dismissed an appeal that was filed after a long delay of 435 days on the ground that no sufficient reason is assigned for delay in filing appeal. It held that when the delay...