GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR

The Uttarakhand Authority of Advance Ruling (AAR)consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism (RCM) on the commission paid to the Overseas Commission Agent. The applicant is a manufacturer and carries on the business of supplying seasonings, spices, premixes and similar food products to its customers...

Just 3 Days' Time Granted To Respond To The Income Tax Notice: Delhi High Court Remands The Matter Back To Assessing Officer After Setting Aside

The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has remanded the matter back to the assessing officer as just 3 days' time was granted to respond to the income tax notice.The petitioner/assessee has assailed the notice issued under Section 148A (b) of the Income Tax Act, 1961 and the order passed under Section 148A (d) for the Assessment...

Conducting Exams For LLB Admissions- University Rules Prevails Over Bar Council Of India Rules: Gujarat High Court

A single-judge bench of Justice Vaibhavi D. Nanavati of the Gujarat High Court held that in terms of conduction of examination and results for admission to LLB course, the rules of a University would prevail over the Rules of Bar Council of India. In this case, the High Court upheld Saurashtra University rules that prohibited admission for an LLB course in cases where the graduate had...

Presumption U/S 139 NI Act Akin To General Rule Of Evidence Incorporated In S. 106 Evidence Act: Jharkhand High Court

The Jharkhand High Court has observed that the presumption under Section 139 of the NI Act is akin to the general rule of evidence incorporated in Section 106 of the Evidence Act. The Bench of Justice Shree Chandrashekhar further said that the accused has the right to show that there is a possibility that the case pleaded against him is not correct. However, this stage would come only when...

Income Tax Penalty Can't Be Imposed For Inadvertent And Bonafide Mistake : ITAT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT)Income Tax Appellate Tribunal (ITAT), headed by R.S. Syal (Vice President) and Partha Sarathi Chaudhury (Judicial Member), has deleted the penalty on the grounds that the excess claim of deduction was made due to a bona fide and unintentional mistake.The assessee/appellant debited to its profit & loss account: education cess on...

Section 41 Disallowance Can Only Be Made With Cogent Evidence Of Cessation Of Liability: ITAT Remands The Matter Back To AO

The Delhi Bench of theIncome Tax Appellate Tribunal (ITAT)has held that the issue of the genuineness of the purchases will be applicable only if the purchases belong to the current year.The two-member bench of Anubhav Sharma (Judicial Member) and Shamim Yahya (Accountant Member) has observed that if the department is of the opinion that purchases were made in earlier years but now...

District Collector Bound By Procedure Prescribed For Ascertaining Genuineness Of SC/ST Certificate: Madras High Court

The Madras High court recently set aside the order of the District Collector, Theni District wherein the Collector had adjudicated upon the genuineness of a community certificate based upon the report of an Anthropologist and the enquiry report of the Sub-collector.The division bench of Justice S.S.Sundar and Justice S. Srimathy observed as under:Leave alone the specific contentions raised by...

Private Schools Facing Derecognition In J&K: High Court Orders Status Quo

A single bench of High Court of J&K&L on Friday ordered maintaining of status quo on private schools facing de-recognition because of an amendment made in the education rules by the government on April 15 this year. The bench passed this order while hearing the petitions filed by such private schools challenging these amendments. After hearing Sr Advocate Zaffar Shah on behalf...

Registrar Can't Refuse To Issue Birth Certificate In Adoptive Father's Name In Absence Of Challenge To Adoption Deed: Gujarat High Court

The Gujarat High Court has reiterated that a Registrar under the Births and Deaths Registration Act is bound to issue certificate in the name of adoptive father where there is no rebuttal to the adoption deed of the Applicant.The observation was made by Justice AS Supehia in a petition moved by the mother of one 'Nidhi', seeking to include her second husband/ Nidhi's adoptive father's name...

Take Criminal Action Against Police Officials Receiving 'Mamool': Madras High Court

While dismissing a retired sub-Inspector's plea challenging the order of punishment of reduction in the time scale of pay by three stages for three years, the Madras High Court expressed its concern over police officers taking bribes and thereby affecting the welfare of people.Justice SM Subramaniam was of the view that whenever receiving bribes is traced out, criminal cases should be...

'Horrifying Side Effects Of Industrial Growth': Gujarat High Court Refuses To Quash FIR For Dumping Chemicals In Open Land

The Gujarat High Court has refused to quash a FIR lodged for violation of the Environment (Protection) Act against a factory owner for allegedly dumping chemicals in open land by excavating pits.Remarking that the case is nothing but a glaring example of "horrifying side effects of industrial growth", Justice Niral R. Mehta refused to exercise the limited jurisdiction under Section 482 of...

Defamation Cases For Reporting Details Of FIR Nothing But Attempt To Stifle Reporter: Bombay High Court

A factual news report on the contents of an FIR is not defamatory and initiating criminal action against the reporter in such a scenario is nothing but an attempt to stifle the scribe and coerce him to withdraw the report, the Bombay High Court's Nagpur bench has said. Justice Vinay Joshi quashed an FIR against the Chairman of Lokmat Media Private Limited Vijay Darda and...