Weekly Round-Up Of Tax Cases: 24 April To 30 April, 2022

Supreme CourtIncome Tax Act - Loss Suffered Due To Exchange Fluctuation While Repaying Loan Can Be Regarded As Revenue Expenditure : Supreme CourtCase Title: Wipro Finance Ltd. vs Commissioner of Income Tax Citation: 2022 LiveLaw (SC) 418 Allowing the appeal filed by Wipro Finance Ltd., the Supreme Court observed that the loss suffered owing to exchange fluctuation can be regarded...

Quantum Of Compensation To Be Awarded By Tribunal Can Go Beyond The Claim Of The Dependents: Telangana High Court

The Telangana High Court recently awarded an enhanced compensation amount beyond what was claimed by the dependents of the deceased who died in the motor vehicle accident. It relied on Laxman @ Laxman Mourya Vs. Divisional Manager, Oriental Insurance Company Limited (2011) which held that competent Court is entitled to award higher compensation to the victim of an accident. The...

MP High Court Refers Three Substantial Questions Of Law To Larger Bench Regarding Preventive Detention Under Provisions Of Black Marketing Act

The High Court of Madhya Pradesh, Indore Bench recently added three more substantial questions of law to be decided by a larger bench regarding preventive detention under the Prevention of Black Marketing and Maintenance of Supplies of Essential Commodities Act, 1980 (Black Marketing Act). The substantial questions of law referred by the division bench of the Court comprising...

Karnataka High Court Weekly Round-Up: April 25 To April 30, 2022

Nominal Index:Srikanth L Ghotnekar and Other v. State of Karnataka, 2022 LiveLaw (Kar) 133 THE MEMBER SECRETARY OF A P P CUM AGP RECRUITMENT COMMITTEE v. THE KARNATAKA STATE INFORMATION COMMISSION, 2022 LiveLaw (Kar) 134 Janardhana Pujari S And Karnataka State Law University, 2022 Livelaw (Kar) 135 Murali Krishna Brahmandam v. Chief Electoral Officer, 2022 LiveLaw (Kar)...

Ex-MLA PC George Gets Bail In Kerala Hate Speech Case Hours After Arrest

Senior Kerala politician P.C George, who was arrested by the police for his communal remarks against the Muslim community, has been granted bail by a Judicial Magistrate today. The Police had registered a case against George on Saturday alleging that his speech promoted religious hatred and booked him initially under non-bailable Section 153A of IPC (Promoting enmity between different groups...

Parliament Must Provide Clarity On Reservation Benefits In Successor States After State Reorganization : Supreme Court

While deciding a dispute related to the reservation of an employee serving the State of Jharkhand after the bifurcation of the State of Bihar, the Supreme Court highlighted the need for the Parliament to provide clarity on the rights of individuals after state reorganization.The observations in this regard were made in a separate but concurring judgment written by Justice S Ravindra Bhat...

Supreme Court Weekly Round Up: April 25 To April 30, 2022

Supreme Court Judgements 1. Employers Can't Dispute Employees' Date Of Birth At Fag End Of Their Service : Supreme Court Case Title : Shankar Lal versus Hindustan Copper Ltd and others Citation : 2022 LiveLaw (SC) 407 The Supreme Court has held that the rule that employees cannot raise a dispute relating to date of birth at the fag end of their service is...

'Political Neutrality Must For Civil Servants', Says Supreme Court While Refusing To Impose 'Cooling Off' Period To Join Politics After Retirement

The Supreme Court recently dismissed a writ petition to impose restrictions to prevent Civil Servants from contesting elections immediately after retirement or resignation from service, by imposing a "Cooling off Period".Whether there should be any "Cooling off Period" for civil servants for them to contest elections or not is best left to the concerned Legislature, the bench comprising...

"Summons To Advocate Representing His Client Impinges Upon The Stature Of An Advocate": Madras High Court

Justice N. Anand Venkatesh of the Madras High Court came down heavily on the police officials for having sent a summons to the Counsel representing a party under Section 91 and 160 of the CrPC. The court stated that the order was made without application of mind and such issuance of summons impinges upon the stature of an Advocate. The court took serious note of the attitude and...

Court/Tribunal Cannot Impound A Insufficiently Stamped Document Unless & Untill It Is Produced On Record Before It : Supreme Court

The Supreme Court observed that a Court or a Tribunal cannot impound a document for insufficient stamp unless and until the same is produced on record before it.In this case, as the original Loan Agreements which contained the arbitration clause, were not produced during the arbitral proceedings, the Arbitral Tribunal directed it to be taken to the original Loan Agreements to the Collector...

Serious Candidate Will Find Resources To Make Deposit For Contesting In Election: Orissa High Court Upholds Constitutional Validity Of Section 34 RP Act

The Orissa High Court upheld the Constitutional validity of Section of Section 34 of the Representation of the People Act, 1951 which stipulates that eligible citizens can contest the election for being a Member of the Legislative Assembly (MLA) of the State only if each of them deposits Rs.10,000/- and for being a Member of Parliament (MP) only if they deposit Rs.25,000/.A serious candidate...

Madras High Court Declares Mother Nature As A Living Being Having All Rights Duties and Liabilities Of A Living Person

The Madras High Court recently invoked the "parens patriae jurisdiction" and declared "Mother Nature" as a "Living Being" having a legal entity/ legal person / juristic person / juridical person / moral person / artificial person having the status of a legal person, with all corresponding rights, duties and liabilities of a living person, in order to preserve and conserve...