Amount Declared As Turnover Can’t Be Concealed Income: ITAT

The Amritsar Bench of the Income Tax Appellate Tribunal (ITAT) has held that once the amount is declared as turn-over, it cannot be called concealed income and be taxed twice on the same amount.The bench of Anikesh Banerjee (a judicial member) has observed that the AO has no right to calculate sales on a hypothetical basis, ignoring the evidence submitted during the course of...

Same Sex Marriage- Supreme Court Hearing- DAY-6-LIVE UPDATES

A constitution bench of #SupremeCourt will continue hearing a batch of petitions seeking legal recognition for queer marriage in India.Follow LIVE UPDATES...

[Possession Of Drugs] Supreme Court Seeks Assam’s Response In Third Year Law Student’s Plea Seeking Bail

The Supreme Court of India on Wednesday asked the State of Assam to file a counter affidavit in a plea filed by a third-year law student seeking bail, in a case registered under the Narcotic Drugs and Psychotropic Substances Act, 1985.A Bench of Justices Ajay Rastogi and Bela Trivedi will hear the case after 10 weeks. The SLP was filed challenging an order of the Guahati High Court dated...

SC Refused To Entertain Parole Plea Of Swami Shraddhanand Who Is Serving Life Sentence For Murder Of His Wife, Granddaughter Of Dewan Of Mysore

The Supreme Court, on Wednesday, refused to entertain self-styled godman Swami Shraddhanand’s plea to be released on temporary parole. The 82 year old, Swami Shraddhanand alias Murali Manohar Mishra who has been in prison for almost 30 years now, is currently undergoing life imprisonment for the murder of his wife Shakereh Khaleeli - the granddaughter of Dewan of Mysore, Sir Mirza Ismail....

Centre Relies on Parliamentary Debates from 1950s to Oppose Same-Sex Marriage, SC Asks, ‘Was It Legal Anywhere in the World at the Time?’

The Union of India on Wednesday argued against the ‘reading in’ of gender neutrality in the provisions of the Special Marriage Act, 1954 on the ground that the legislature had ‘consciously’ intended for it to be an act recognising only heterosexual unions. In support of this contention, the centre relied heavily on parliamentary debates on the floor of the House before the passing...

Breaking: Bombay High Court Orders Maha Govt To Direct Educational Institutions To Enable Retrospective Name & Gender Change For Transgender Persons

The Bombay High Court has asked the Maharashtra Government to issue directions to all educational institutions in the state to enable retrospective name and gender change for transgender persons in their records.A division bench of Justices Gautam Patel and Neela Gokhale observed that educational institutions should have a form on their websites for precisely such changes, i.e., noting a...

Same Sex Marriage | Judiciary Not Equipped To Deal With Shades Of Gender Within LGBTQIA+ Spectrum, Let Parliament Decide: Centre To Supreme Court

The Union of India on Wednesday urged the Supreme Court to leave the question of granting members of the LGBTQIA+ community an equal right to marry, and subsequently, regulating such marriage, to the wisdom of the legislature. Appearing on behalf of the Centre, Solicitor-General Tushar Mehta told a Constitution bench today that the legislative policy of India has traditionally been...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index (Citations 282 - 307) [April 10 – 16, 2023]

SUBJECT WISE INDEXAdvocateDuty of all genuine lawyers to get their degrees verified: Supreme Court forms expert committee to oversee verification. Ajay Shankar Srivastava v. Bar Council of India, 2023 LiveLaw (SC) 307ArbitrationSection 34 application must be filed within 90 days limitation to claim exclusion of period when court remain closed. Bhimashankar Sahakari Sakkare Karkhane Niyamita...

Don't Cite Dobbs, We Are Far Beyond It: CJI DY Chandrachud Expresses Reservation On US Supreme Court's Judgment On Abortion Rights

Chief Justice of India DY Chandrachud today expressed his reservation over US Supreme Court's controversial decision in Dobbs v. X which held that there is no constitutional right to abortion."Don't cite Dobbs, we are far beyond it and fortunately so," the CJI promptly remarked when Solicitor General Tushar Mehta cited the judgment to support his argument on limits of judicial power with...

Plea In Supreme Court Challenges Restoration Of Lakshadweep MP Mohammed Faizal's Lok Sabha Membership

A plea has been moved in the Supreme Court challenging the restoration of Lakshadweep MP Mohammed Faizal Khan's Lok Sabha Membership. His membership was restored last month in view of the Kerala High Court suspending his conviction, on January 25, in an attempt to murder case.The plea moved by Lucknow-based Advocate Ashok Pandey contends that once a member of Parliament or of a state...

Centre Says Same Sex-Marriage Will Play Havoc With Personal Laws But We Are Also Part Of Society, Our Parents Long To See Us Married: Adv Arundhati Katju

The Supreme Court today continued hearing the arguments for petitioners seeking legal recognition for queer marriages in India. Advocate Arundhati Katju, while addressing the Constitution bench today, urged the Top Court to issue a positive declaration that marriage solemnised under Special Marriage Act and parties to such marriage will be entitled to all rights & obligations,...

Assessee Explained The Source Of The Excess Stock Found During The Course Of Survey: ITAT Deletes Addition

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessee has explained the source of the excess stock found during the course of the survey.The bench of Aby T. Varkey (Judicial Member) and Manjunatha (Accountant Member) has observed that when the assessee has explained that the source of excess stock found during the course of the survey is income generated...