News Updates
Interest On Income Tax Refund Not Connected To Permanent Establishment Under DTAA, Cannot Be Taxed As Business Income: Dehradun ITAT
The Dehradun Bench of ITAT, consisting of members Amit Shukla (Judicial Member) and Dr. B. R. R. Kumar (Accountant Member), has ruled that interest on income tax refund received by a foreign enterprise is not effectively connected to its Permanent Establishment in India and therefore it cannot be taxed as its business income under Income Tax Act, 1961. The ITAT also held that receipts...
CESTAT Directs Central Excise Dept. To Reconsider Refund of Cenvat Credit To Tata Consumer Products
The Banglore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of P.Dinesha (Judicial Member) directed the Central Excise Department to reconsider the refund of cenvat credit to Tata Consumer Products. The appellant/assessee, a 100% export-oriented unit (EOU), has been engaged in the manufacture and export of tea bags and packet tea. The appellant...
Additional/Joint Commissioner Now Empowered to pass Order on Notices issued by DGGSTI: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) while notifying the jurisdiction of central tax officers, empowered additional or joint commissioners to pass orders on notices issued by Directorate General of Goods and Services Tax Intelligence (DGGSTI). In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3...
Merely Because Wife Filed Application After 36yrs of Marriage, Husband Can't Be Absolved of His Obligation To Pay Interim Maintenance: Rajasthan HC
The Rajasthan High Court observed that the husband, who admittedly earns Rs.40,000/- per month, cannot be absolved of his obligation to pay interim maintenance, merely because the wife has chosen to file the application after 36 years of marriage. Essentially, the present petition has been filed by the petitioner under section 482 of the Code of Criminal Procedure, 1973 challenging...
"Specify Proposal To Deal With Cases Of Live In Couples Not Of Marriageable Age": Punjab & Haryana High Court To Centre
Noting that the Court is being flooded with pleas filed by live-In Couples, not of marriageable age, seeking protection of life and liberty, the Punjab and Haryana High Court has asked the Union Government to specify its proposal to deal with such cases.Observing that no Act governs any such relationship and once a person has attained majority in terms of the Majority Act, 1875, (i.e. 18 years...
Labour Court Cannot Arrogate To Itself Functions of An Industrial Tribunal U/S 33C(2) of ID Act: Gujarat High Court
"It is held that the workmen can proceed under Section 33C(2) of the I.D.Act only after the Tribunal has adjudicated on a complaint under section 33A or on a reference under section 10 of the I.D. Act," the Bench comprising Justice AS Supehia has opined recently. The Gujarat High Court was hearing writ petitions seeking the quashment of orders passed by the Labour Court in...
Chengara Land Agitation | 'Sovereign Obligation Of State To Honour Its Commitments': Kerala HC After Govt. Claims Scarcity Of Assignable Lands
The Kerala High Court on Thursday while dealing with a batch of petitions seeking expeditious distribution of available land to the landless Scheduled Caste and Tribe families at Chengara expressed its apprehension over the State's submission that there was a scarcity of assignable lands.The individuals at Chengara have been fighting for their land for two decades, which soon shaped a...
Indian Woman Awarded Death Sentence In Yemen : Plea In Delhi High Court Seeks Centre's Intervention For Pardon
A plea has been filed in the Delhi High Court in relation to the case of an Indian woman, Nimisha Priya, who has been awarded death sentence by a Yemen Court for killing a local. The plea seeks directions to the Centre to facilitate negotiations with the victim's family and save Priya from capital punishment by paying blood money in accordance with the Yemen law.Filed by Advocate Subhash...
PIL In Delhi High Court Seeks Directions To Ensure Continuity Of Education For 20K Medial Students Returning From Ukraine
Pravasi Legal Cell has moved the Delhi High Court seeking directions on Central Government and the National Medical Commission for taking appropriate steps to ensure continuity of education for medical students returning from Ukraine, in medical colleges here from the stage from which their study has bee disrupted.Filed through Advocate M.P. Srivignesh, the plea prays that as per data, there...
Prasar Bharati Not Liable Pay Service Tax For Advertisement Services: CESTAT Directs Refund To Customers
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of P.V.Subba Rao (Technical Member) and Rachna Gupta (Judicial Member) directed Prasar Bharati to refund the Service Tax collected from customers for advertisement services within a period of two months.Prasar Bharati has been engaged in the broadcasting service through Doordarshan Kendra...
Prima Facie Appreciation Of Evidence & Application Of Judicial Mind Must For Summoning Order To Be Just And Legal: Delhi High Court
The Delhi High Court has observed that while issuing summons, a prima facie appreciation of evidence coupled with application of judicial mind needs to be carried out for a summoning order to be just and legal. Justice Chandra Dhari Singh was dealing with a petition filed under Section 482 of CrPC against the impugned order dated 17th March, 2018 passed in a Revision Petition arising out...
