'Not Someone To Retire, Will Start My New Innings': Justice MR Shah On Last Working Day

In the honour of Justice MR Shah, who is set to retire from his position as a Supreme Court judge today, a ceremonial bench headed by CJI DY Chandrachud was organised in the Supreme Court. While giving his final speech in the Supreme Court as a sitting judge, Justice MR Shah stated that he would soon be starting his "new innings". He said–"I am not a person to retire. I will start new...

PMLA | Accused Not Entitled To Bail In Money Laundering Case Merely Because Chargesheet Has Been Filed In Predicate Offence : Supreme Court

The Supreme Court has held that the mere fact that chargesheet has been filed for the predicate offences is not a ground to release the accused on bail in connection with the offences under the Prevention of Money Laundering Act.A bench comprising Justices MR Shah and CT Ravikumar allowed an appeal filed by the Directorate of Enforcement challenging the order passed by the Telangana High...

“Confession” And “Statement” Under Section 164 CrPC- Questions & Answers By Justice V. Ramkumar [Part-VIII]

Q.36 Can a statement recorded as a “dying declaration” be treated as a “statement” under Section 164 (5) Cr.P.C. in case the declarant survives ? Ans. Yes. Where a statement is recorded by the Magistrate as a dying declaration and the maker thereof survives, the statement so recorded can be treated as a statement recorded under Section 164 Cr.P.C. and can be used...

Inquiry Proceedings Against Civil Servant Can Be Done Away With In National Security Interest : Supreme Court

Recently, the Supreme Court reiterated that inquiry proceedings of persons employed in civil capacities under the Union Government of the State Government can be done away with if the President or the Governor is satisfied that in the interest of security of the State it is not expedient to hold such an inquiry [clause (c) of second proviso to Article 311(2) of the Constitution of India]. A...

Role Played By The Bar In Development Of Constitutional Law And Jurisprudence Is Monumental: Justice Krishna Murari

Speaking at a lecture organised by Aligarh Muslim University on ‘Supreme Court and the Evolution of the Indian Constitution’, Judge of the Supreme Court, Justice Krishna Murari said that “an important facet of protection of fundamental rights and constitutional values is the role played by the members of the bar over the years. Their contribution to the development of constitutional law...

CESTAT Allows Refund Claim For Services Provided To The Regional Cancer Centre

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the income tax deduction on account of octroi and additional sales tax.The Bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the gist of the SCNs was to deny the deduction on account of Octroi and Additional Sales Tax for the reason that the same...

Non-Tribal Person's Right To Settle Down & Vote In Scheduled Areas Not Taken Away By 5th Schedule Of Constitution : Supreme Court

The Supreme Court, on May 10, dismissed a plea, inter alia, contending that the Representation of the People Act, 1950 and the Delimitation Act, 2002 are not applicable to the Scheduled Area in absence of the notification issued by the Governor of the State under Clause 5(1) of the Fifth Schedule of the Constitution of India.The Court also rejected the argument that the fifth schedule of...

“Law Of Wills”- Questions & Answers By Justice V Ramkumar [Part-V]

Q.21 What if, an unmarried testator after executing the “Will”, marries ? Ans. If the testator who is not married, marries after making the will, then by operation of law, the will stands revoked. This is, however, applicable only in the case of Indian Christians including Anglo Indians, Parsis, Jews etc. The above provision is not applicable in the case of...

There Cannot Be Any Addition Of The Regular Items Which Were Disclosed By The Assessee In The Regular Books Of Accounts: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that there cannot be any addition of the regular items that were disclosed by the assessee in the regular books of accounts.The bench of Madhumita Roy (Judicial Member) and Waseem Ahmed (Accountant Member) has observed that the completed assessment cannot be disturbed in the absence of any incriminating material...

Any Adjustment Against Bad And Doubtful Debts Amounts To Actual Writing Off The Bad Debts: ITAT Deletes Addition

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has deleted the addition and held that any adjustment for bad and doubtful debts amounts to actual writing off the bad debts.The bench of T.R. Senthil Kumar (Judicial Member) and Waseem Ahmed (Accountant Member) has observed that the assessee cannot be denied the benefit for the bad debts merely on the reasoning that such bad...

Payment Of Compensation To CSA Under Termination Agreement Is Not Taxable Under India-South Africa DTAA, BCCI Not Liable To Deduct TDS: ITAT

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that payment of compensation to Cricket South Africa (CSA) under the Termination Agreement is not taxable under the provisions of the India-South Africa DTAA.The bench of G.S. Pannu (President) and Sandeep Singh Karhail (Judicial Member) has observed that since the payment is not chargeable to tax in India in the hands of...

Department Can Bring Expenditure Incurred In Earlier Years To Be Taxed In Subsequent Years On Grounds Of Bogus Expenditure: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has observed that the department can bring expenditures incurred in earlier years to be taxed in subsequent years on grounds of bogus expenditure.The bench of B. R. R. Kumar (Accountant Member) has observed that the department can bring the expenditure incurred in the earlier years to be taxed in the subsequent years if it is proved...