Judicial Independence Demands Judges Be Insulated From Political Pressures : Supreme Court Judge Justice BV Nagarathna

Justice BV Nagarathna on Tuesday opined that in order to uphold judicial independence, Judges must be free from partiality and political pressures. “Independence of the Judiciary is one of the most cherished ideals of the Constitution. Judicial independence demands that judges need to be impartial and insulated from political pressures. In my personal view, ultimately it is the personality...

Lawyers' Body Moves Supreme Court Seeking 2 Years Cooling Off Period For Retired Judges To Accept Post-Retirement Appointments

Amid mounting criticism over retired judges accepting post-retirement sinecures, a public interest litigation (PIL) petition has been filed seeking a ‘cooling off’ period of two years before any retired judge of the Supreme Court or high courts can accept a political appointment. The petition has been filed by the Bombay Lawyers Association with the objective of “upholding...

Fact That Co-Accused Has Not Surrendered Cannot Be A Ground To Deny Bail : Supreme Court

The Supreme Court recently observed that an accused cannot be denied bail on the sole ground that the co-accused has not surrendered. The Court was considering a bail application filed by an accused who was under custody for offences under the Narcotic Drugs and Psychotropic Substances Act, 1985. It noted that the sole reason which weighed with the High Court for denying bail was that...

AFT Orders Disability Pension To Army Personnel Injured While Procuring Railway Tickets To Return To Posting, Says It Is 'Incidence Of Service'

The Armed Forces Tribunal (AFT) Jammu recently ordered disability pension to an army personnel who got injured while travelling to the railway station to book tickets for returning to a military unit. It was of the view that the accident is connected with the service and can thus be considered an 'incidence of service' when assessing an application for the approval of disability...

“Nobody Can Have Luxury In Jails”: Supreme Court

The Supreme Court on Tuesday remarked that it’s impossible for anyone to expect luxury in jails. “Nobody can have luxury in jails”, a Bench headed by Justice Bela Trivedi orally observed while hearing a plea filed by Harsh Dev Thakur seeking temporary bail in a case of financial fraud. The Court was prompted to pass this comment after the counsel appearing for petitioner pressed for...

[BAIL] Questions & Answers By Justice V. Ramkumar- Anticipatory Bail [Part-I]

Q.1 What are the judicially settled principles to be borne in mind in the matter of anticipatory bail ? Ans. In Sushila Agarwal v. State (NCT of Delhi) (2020) 5 SCC 1 – 5 Judges – Arun Mishra, Indira Banerjee, Vineeth Saran, M. R. Shah, S. Raveendra Bhat – JJ, a Constitution Bench of the Supreme Court of India laid down the following principles:-(a) The term...

IIT- JEE Advanced | Supreme Court Dismisses Plea Against Eligibility Criteria Of 75% Marks In Class 12

The Supreme Court on Monday dismissed a challenge against a rule requiring JEE Advanced candidates to have at least 75 per cent aggregate marks in Class XII (or equivalent) Board examination, which was waived during the COVID-19 pandemic but subsequently revived. A bench of Justices Sudhanshu Dhulia and KV Viswanathan was hearing a plea challenging an eligibility criterion for taking...

Supreme Court Weekly Roundup(22 May 2023- 28 May 2023)

Despite the ongoing summer vacations, plenty has happened in the Indian Supreme Court. From AAP leader Satyendar Jain being granted interim bail on medical grounds to the Supreme Court refusing to entertain a Public Interest Litigation seeking a direction that the inauguration of the new Parliament building should be done by the President of India and not the Prime Minister of India, the...

CBDT Proposes Changes To Rule 11UA In Respect Of Angel Tax, Notifies Excluded Entities

The Central Board of Direct Taxes (CBDT) has proposed the changes to Rule 11UA in respect of Angel Tax and has also notified the excluded entities.In the Finance Act, 2023, an amendment has been introduced to bring the consideration received from non-residents for the issue of shares within the ambit of Section 56(2)(viib) of the Income-tax Act, 1961. It provides that if such consideration...

E-Filing Of “Audit Report” Beyond The Date, Violative Of CBDT Circular: ITAT Denies Section 11 Exemption to Trust

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) refused to grant the exemption under Section 11 of the Income Tax Act on the grounds that the trust e-filed the "audit report" in Form 10B beyond the date.The bench of Ravish Sood (a judicial member) has observed that the assessee trust had e-filed or uploaded the "audit report" in Form 10B as of June 21, 2019, which was much beyond...

Relationship Between Consultant Doctor And The Hospital Can't Be seen As Employer Employee : ITAT Deletes Addition

The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition made towards short deduction of TDS and held that the relationship between a Professional Doctor consultant and the Hospital cannot be treated as an Employer-Employee relationship unless there exist specific Rules and Provisions in the contract of appointment between the consultant and Hospital.The bench of...

NLU-Delhi Is Not Engaged In Business: ITAT Quashes Income Tax Penalty

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the penalty under Section 271B of the Income Tax Act on the grounds that the NLU-Delhi is not engaged in "business" and exists solely for educational purposes.The bench of Anubhav Sharma (Judicial Member) and Anil Chaturvedi (Accountant Member) has observed that to justify invoking the mandate of Section 44AB, it...