Whether Claim Of License Fee For Use And Occupation Of Immovable Premises Is An Operational Debt U/S 5(21), IBC? : NCLAT Refers To Larger Bench To Consider

The Principal Bench of the NCLAT in a Bench consisting of Justice Ashok Bhushan, Chairperson, Dr. Ashok Kumar Mishra and Dr. Alok Srivastava, Technical Members in Jaipur Trade Expocentre Pvt. Ltd. v. Metro Jet Airways Training Pvt. Ltd. referred the issue of whether the claim of the Licensor for payment of License Fee for use and occupation of Immovable Premises for commercial purposes is...

Accessing The Premises Of A JV Company For Technical Assistance Can't Be Treated As Permanent Establishment Under DTAA : Delhi ITAT

The Delhi Bench of ITAT, consisting of members N.K. Billaiya (Accountant Member) and Astha Chandra (Judicial Member), has held that access to a foreign enterprise for providing technical assistance to its Joint Venture Company in its premises in India does not amount to a Permanent Establishment under the Double Taxation Avoidance Agreement. The Assessee FCC Co. Ltd, a Japanese...

Payment To Foreign Company For Utilisation Of Transponder Of A Satellite Is Not "Royalty" As Per DTAA: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) consisting of Sandeep Sigh Karhail (Judicial Member) and Prashant Maharishi (Accountant Member) ruled that the payment made to a foreign company for the utilisation of a transponder centred on a satellite was not in the nature of "royalty" in terms of the Double Taxation Avoidance Agreement (DTAA).The assessee/respondent in...

'Transgender Prisoners Face Gender Discrimination': PIL In Patna High Court Seeks Separate Lock Ups, State To File Response

The Patna High Court has sought state's response in a public interest litigation seeking to create separate lock ups for transgender persons in all police stations of the state of Bihar. The public interest litigation has been filed by a non-governmental organisation, namely Legal Aid Work (LAW) Foundation. A division bench of Chief Justice Sanjay Karol and Justice Mohit Kumar...

Sedition Case: Sharjeel Imam Moves Delhi High Court Challenging Charges Framed In Anti-CAA Speeches Case

Sharjeel Imam has moved the Delhi High Court challenging a Trial Court order framing charges against him in a case relating to the alleged inflammatory speeches made by him in Aligarh Muslim University and Jamia area in Delhi against the Citizenship Amendment Act.The matter will be heard tomorrow by a bench comprising of Justice Siddharth Mridul and Justice Anoop Kumar...

Claim Of Deduction Under Section 54 Of Income Tax Act To Be Reckoned From The Date Of Possession Of New Property: Mumbai ITAT

The Mumbai Bench of ITAT, consisting of members Pramod Kumar (Vice President) and Kuldip Singh (Judicial Member), has ruled that an assessee's claim of deduction under Section 54 of the Income Tax Act, 1961 was to be reckoned from the date of possession of the new residential house property. Also, the ITAT ruled that the source of funds for the purchase of the new house...

Aggravated Contempt: Supreme Court Directs Contemnors Who Re-possessed Property By Breaking Open Lock Violating SC Order To Keep In Civil Prison For 6 Months

In a matter related to contempt of Court's order, the Supreme Court recently directed for keeping the contemnors who irrespective of Court's order re-possessed the property by breaking open the locks in civil prison for 6 months for their conduct. The bench of Justices SK Kaul and MM Sundresh was considering a contempt petition against the Top Court's order dated February 21, 2022, of...

'Indian Values Being Eroded With Adoption Of Western Culture': Calcutta HC Orders Daughter To Pay Maintenance To Parents, Provide Accommodation

The Calcutta High Court on Wednesday directed a daughter to allow her aged parents to reside with her in a residential flat which had been gifted to her by her parents and further restrained her from alienating the disputed flat during the life time of both her parents.She was also ordered to pay a monthly maintenance of Rs 10,000 to meet the basic needs and medical expenses of her aged...

Kalkaji Temple Redevelopment: Delhi High Court Asks State To Consider Providing Alternate Accommodation To Evicted Jhuggi Dwellers

The Delhi High Court has observed that wherein a land is being used for public purposes, if occupants of jhuggis or slums are evicted, it is the State's objective to provide them alternative accommodation after conduct of requisite surveys and collection of data.Justice Pratibha M Singh reiterated the said observation while dealing with a bunch of pleas concerning the aspect of maintenance...

'Right To Live As Per Own Will': MP High Court Refuses To Interfere With Decision Of Adult Woman To Move Out Of House To Pursue Studies

The Madhya Pradesh High Court on Wednesday refused to accede to the request of a family to bring their adult daughter (Petitioner) back to them, under police custody, and to further hand her over to them. The Petitioner, who eloped from her house to pursue further studies and aspired to be an IAS Officer, had approached the Court seeking protection from her family.Justice Nandita Dubey...

"Input Service" No Longer Includes Services For Personal Use Or For The Employee Post April 1, 2011: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the definition of input service as it stood prior to April 1, 2011, in which the phrase "activities relating to business" was included, which had a very wide ambit and would include almost all services used for the activities of business, however, after the amendment the services for personal...

Rajasthan HC Directs Reliance Jio To Shift 4G Tower Creating Inconvenience To Devotees Visiting Gurudwara Within 2 Months

The Rajasthan High Court has directed Reliance Jio to shift its 4G mobile tower from the existing place to 15-20 feets away from the gate of a Gurudwara within a period of two months. The plea was filed by Shri Labana Gawaria Sikh Samaj Sewa Samiti, Jodhpur through Its Secretary - Kripal Singh Sodhi. Essentially, the petitioner sought directions to the respondents to...