News Updates
Nawab Malik "Voluntarily" Visited Enforcement Directorate Office - ED Defends Allegations Of Illegal Arrest, Says Habeas Corpus Petition Not Maintainable
The Enforcement Directorate has opposed Maharashtra Cabinet Minister Nawab Malik's habeas corpus petition on the grounds of maintainability and asserted that his arrest was 'legal.' In a reply affidavit before the Bombay High Court, ED defended allegations by Malik of being forcibly picked up and served summons in the ED's office The ED claimed that Malik was arrested at 2.45pm...
Printing Of Pamphlet/Leaflet Falls Under The Category Of Supply Of Service, Attracts 18% GST: AAAR
The Daman Appellate Authority of Advance Ruling (AAAR) consisting of Gaurav Singh Rajawat (State Tax) and Seema Arora (Central Tax) while upholding the ruling of the Authority of Advance Ruling (AAR), held that printing of pamphlet/leaflet falls under the category of supply of service and it attracts GST at the rate of 18%.The appellant has been engaged in the activity of printing...
Allahabad High Court Grants Bail To Man Accused Of Posting Pakistan's Flag, Writing 'I Love You Pakistan' On FB
The Allahabad High Court recently granted bail to a man who has been booked under Sedition Charges (Sedition 124-A IPC) as he allegedly supported and posted Flag of Pakistan on his Facebook I.D. and thereby tried to create any social disturbance in the country.Having heard the counsel of the petitioner/Mohammad Niyaz, the Bench of Justice Om Prakash Tripathi, without expressing any view on...
District Magistrate Empowered To Attach Property, Not Bruhat Bengaluru Mahanagara Palike Commissioner: Karnataka High Court
The Karnataka High Court has held that the District Magistrate is empowered to attach the property and not the Commissioner of Bengaluru Mahanagara Palike Commissioner (BBMP). The single bench of Justice S.P.Sandesh has observed that the Commissioner of BBMP, has no authority to attach the property as ordered by the Special JMFC (Sales Tax) Court and it ought to be enforced...
Consideration For Accessing Database Cannot Be Treated As 'Royalty' Under India-US DTAA: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT)has ruled that the consideration for accessing Database cannot be treated as 'Royalty' under India-US Double Taxation Avoidance Agreement (DTAA). The two-member bench of Challa Nagendra Prasad (Judicial Member) and N.K.Billaiya (Accountant Member) has observed that the purchaser of the book does not acquire the right to exploit...
SC /ST Prevention Of Atrocities Act Is Prospective In Nature, Act Committed Prior To Its Enactment Not An Offence: Karnataka High Court
The Karnataka High Court has held that the Scheduled Castes and Schedule Tribes (Prevention of Atrocities) Act 1989, is prospective in nature and alleged acts committed before its enactment cannot be an offence. A single judge bench of Justice Krishna S Dixit said, "The offences allegedly been committed ago i.e., on 18.10.1975; complaint was filed with inordinate delay with no...
Karnataka High Court Directs Mandya University To Continue Guest Lecturers For Another Academic Year Until Recruitment Of Full-Time Lecturers
The Karnataka High Court recently directed the Mandya University to continue the services of guest lecturers for another academic year, until the recruitment of full time lecturers as initiated by the University is completed. A Division bench of Chief Justice Ritu Raj Awasthi and Justice Suraj Govindaraj while allowing an intra-court appeal filed by Dr S Srinivasa and...
Can A Nominated Councillor Be Appointed As Leader Of The House Under Section 19-1A Of The Maharashtra Municipal Corporation Act, 1949?: Bombay High Court Answers
The Bombay High Court on Monday noted that in the face of plain language of legislation, rules of interpretation cannot be applied to impose a meaning not intended by the legislature. A bench of Justices A.A. SAYED and S.G. DIGE, in this light drew a distinction between 'elected Councillors' and 'nominated Councillors' with respect to becoming 'Leader of the...
Application For Compounding Of Offence Under Section 276CC Income Tax Act Cannot Be Rejected If Conviction Is Set Aside By The Special Judge:Delhi HC
A Bench of the Delhi High Court, consisting of Justices Manmohan and Navin Chawla, has ruled that an application seeking compounding of the offence under Section 276CC of the Income Tax Act, 1961 could not be rejected on the ground that the Assessee had not been acquitted of the criminal charges, if his conviction with respect to the given offence has been set aside by the Special...
Right Of Accused U/S 50 Of NDPS Act To Be Searched In Presence Of Magistrate Violated: Gujarat High Court Upholds Order Of Acquittal
The Gujarat High Court has dismissed the appeal of the Appellant-Authorities and confirmed the order of the acquittal by the lower Court on the grounds that the Respondent-Accused was not made aware of his right for being searched before the Magistrate, thereby breaching Section 50 of the NDPS Act. The Bench comprising Justice SH Vora and Justice Sandeep Bhatt said,"IO while...
Neither Rational Nexus Nor Fresh Material To Believe Escapement Of Income: Delhi High Court Quashes Reassessment Notice
The Delhi High Court has quashed the reassessment notice issued under Section 148 of Income Tax Act, 1961 on the grounds that the reason to believe was invalid, had no rational nexus to the belief for escapement of income and there was no fresh material on record to initiate reassessment proceedings. The division bench of Justice Manmohan and Justice Sudhir Kumar Jain has opined that...
