Delayed Audit Report Due To the Delay By Statutory Auditors: ITAT Deletes Penalty

The Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the penalty where the assessee has sufficient and reasonable cause for delay in obtaining the audit report. The two-member bench of George Mathan (Judicial Member) and Arun Khodpia (Accountant Member) has observed that the delay in submitting the audit report was on account of a delay in obtaining the audit...

GST Payable On Receipt Of Gratuitous Payment From Outgoing Member: AAR

The Maharashtra Authority of Advance Ruling (AAR) consisting of T.R. Ramnani and Rajiv Magoo has ruled that GST is payable on receipt of gratuitous payment from outgoing members. The applicant is a co-operative housing society registered under the Maharashtra Co-operative Housing Society Act (MCHS Act) having 48 flats which charges its members maintenance charges as per flat...

Courts This Week- A Weekly Round Of Important Legal Developments In The Country [Episode-119]

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S.41A CrPC | Supreme Court Asks Bihar Govt To Consider Framing Guidelines For Arrest Akin To Those Adopted By Delhi Police

The Supreme Court has asked the State of Bihar to look into the guidelines for arrest, keeping in view section 41A of CrPC, akin to those which have been issued by the Delhi Police. It said that the Bihar government may implement the same guidelines with any amendment/ modification, if required, for giving effect to the mandate of section 41A.Moreover, for better administration of justice and...

Delhi High Court Directs Filling Up Of Vacant Posts In Adjudicatory Authority Under PMLA On Expeditious Basis

The Delhi High Court has directed filling up all the vacant posts, especially, Member (Administration), Member (Law) and Member (Finance or Accountancy) in Adjudicatory Authority under Prevention of Money Laundering Act (PMLA) on an expeditious basis and in any case within a period of four months.Justice Pratibha M Singh added that regarding the posts of Administrative Officer and...

CPC | Commission For Local Investigation Can't Be Set Up To Ascertain Issues Irrelevant To Dispute: Kerala High Court

The Kerala High Court on Tuesday ruled that a commission for local inspection can only be set up by a court to ascertain matters which are necessary to elucidate the issues involved in the dispute and not on a mere asking by one of the litigating parties. Justice A. Badharudeen added that the appointment of a commission to ascertain issues irrelevant to the dispute is an abuse of the process...

Newspaper Or Agency Engaged In Disseminating News Cannot Be Viewed As Performing Public Function: Delhi High Court

The Delhi High Court has observed that a newspaper or an agency engaged in the dissemination of news cannot be viewed as performing a public function.Justice Yashwant Varma dismissed a writ petition filed by one Prakash Singh laying allegations of racial discrimination and harassment against Agence France-Presse, a French private international news agency, against him. The Court dismissed...

Violation Of SC Guideline On Arrest- Telangana High Court Sentences IPS Officer And 3 Police Officers To Four Weeks Imprisonment For Contempt

In a recent case, the Telangana High Court sentenced an IPS Officer and three police officers to 4 weeks of imprisonment in a contempt case. Justice G. Radha Rani ruled: In the present case, the contemnors had violated the direction of the Court for issuing notice of appearance in terms of Section 41-A Cr.P.C. to the accused within two weeks from the date of institution of the case...

Kerala High Court Stays Sedition Proceedings Against Filmmaker Aisha Sultana For 3 Months

The Kerala High Court on Wednesday granted interim relief to filmmaker Aisha Sultana by staying the sedition proceedings pending against her arising from the FIR registered in 2021 by the Lakshadweep Police for a period of 3 months.Justice Ziyad Rahman A.A passed the interim order in a plea moved by the filmmaker seeking to quash all proceedings under Section 124A of IPC based on the...

DRT Not Empowered In Law To Restrain A Debtor's Fundamental Right To Travel Abroad: Bombay High Court

The Debt Recovery Tribunal (DRT) cannot restrain a citizen from travelling abroad since there is no specific or implied provision empowering it under the Recovery of Debts Due To Banks and Financial Institutions Act 1993, the Nagpur bench of the Bombay High Court held. The bench of Justices AS Chandurkar and Amit Borkar observed that a citizen's right to travel abroad forms part...

Retaining Possession Post Land Acquisition Is Trespass: High Court Upholds Eviction Of Unauthorised Occupants From Mumbai International Airport

The Bombay High Court has upheld the eviction orders passed against a group of unauthorized occupants, claiming tenancy rights on the premises of Mumbai International Airport.A Single bench of Justice Sandeep K. Shinde observed that the land in question was acquired by the State in 1947 and hence, even if the owner himself tries to retain possession thereof, he will become a trespasser....

Delhi Court Upholds Order Discharging Chief Minister Arvind Kejriwal, Deputy CM Manish Sisodia & Others In Assault Case

A Delhi Court on Wednesday dismissed the revision petition filed by Former Delhi Chief Secretary Anshu Prakash challenging the order discharging Chief Minister Arvind Kejriwal, Deputy Chief Minister Manish Sisodia and nine others in a case of the alleged assault on him.Special CBI Judge Geetanjali Goel upheld the order passed by ACMM Sachin Gupta observing that the revision petition was...