News Updates
Late Filing Of Return, Denial Of Section 80P Exemption Not Justified: ITAT
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that denying the exemption under Section 80P of the Income Tax Act solely on the basis of the assessee's late filing of a return is not justifiable.The two-member bench of Suchitra Kamble (Judicial Member) and Waseem Ahmed (Accountant Member) has relied on the decision of the Kerala High Court in the case of Chirakkal...
While Students Appearing For Board Exams Should Not Be Inconvenienced, Stopping Temple Festival Not The Solution: Madras High Court
The Madras High Court has dismissed a public interest litigation filed by a man seeking postponement of Panguni festival celebrations in light of the public examination. The bench of Acting Chief Justice T Raja and Justice Bharatha Chakravarthy held that while it was important not to cause any inconvenience to the students preparing for the exam, stopping an annual temple festival was not...
Service Provider Deploying Employees In Manufacturing Premises For Specified Job Works Can’t Be Held As Manpower Supply Services: CESTAT
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that where the service provider has deployed his employees in the assessee's manufacturing premises for specific job works, it cannot be considered manpower supply services.The two-member bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the supply...
CBDT Notifies e-Verification Scheme To Encourage Voluntary Tax Compliance
The Central Board of Direct Taxes (CBDT) has issued a press release introducing the e-Verification Scheme to encourage voluntary tax compliance and facilitate a transparent and non-intrusive tax administration.Using information technology effectively, the scheme aims to share and verify the financial transaction information with the taxpayer, which appears to be either unreported or...
Delhi High Court Issues Notice On PIL To Conduct CLAT-UG 2024 In English And Regional Languages
The Delhi High Court on Wednesday issued notice on a public interest litigation to conduct Common Law Admission Test (CLAT UG) 2024 not only in English but also in other regional languages as mentioned in the eighth schedule of the Constitution of India.The exam is scheduled to be held in December this year. A division bench of Chief Justice Satish Chandra Sharma and Justice Subramonium...
Three Grounds For Grant Of Bail In Susantha Ghosh Case By Apex Court Not Exhaustive; Kerala High Court Enumerates Other Factors
The Kerala High Court recently held that the three factors laid down in Susanta Ghosh v. State of West Bengal (2012) by the Apex Court while considering grant of bail to an accused, namely, chances of tampering with the evidence; chances of interfering with the investigation; and chances of absconding, are not exhaustive. The Single Judge Bench of Justice A. Badharudeen ascertained that there...
Delhi Court Grants Bail To Lalu Prasad Yadav, Others In Land For Job Scam Case
A Delhi Court on Wednesday granted bail to former Bihar Chief Minister and Rashtriya Janata Dal (RJD) Chief Lalu Prasad Yadav, his wife Rabri Devi and daughter Misa Bharti in the alleged “land for job scam” case.Special Judge Geetanjali Goel of Rouse Avenue Court granted bail subject to the accused persons furnishing of a personal bond of Rs 50,000 and one surety of like amount each.Bail...
Himachal Pradesh High Court Refuses To Interfere With State's Policy Refusing Permission To Open New Veterinary Institutes
The Himachal Pradesh High Court on Tuesday dismissed a plea challenging State's policy to not grant permission to open new Veterinary Pharmacist Institutes, with the objective of bringing uniformity and curtailing their mushrooming growth.The bench comprising Justices Tarlok Singh Chauhan and Mr. Justice Virender Singh observed, "The raison d'être of discretionary power is that it promotes...
Reassessment Notice Issued By The AO Merely On The Basis Of Change Of Opinion: Bombay High Court Quashes Order
The Bombay High Court has quashed the reassessment order on the grounds that the only reason for issuing the notice under Section 148 of the Income Tax Act appeared to be that the Assessing Officer had come to a different opinion on the question of valuation than the one adopted by the petitioner.The division bench of Justice Dheeraj Singh Thakur and Justice Valmiki SA Menezes has observed...
Employee Terminated Due To Criminal Prosecution Not Automatically Entitled To Back Wages Upon Acquittal In Appeal: Gujarat High Court Reiterates
The Gujarat High Court on Monday reiterated that an employee who was terminated from services on account of criminal prosecution, would not be able to claim back wages automatically on the ground that he was subsequently acquitted. The single judge bench of Justice Sandeep N. Bhatt observed:“In view of peculiar facts of the present case, it is well settled that grant of back wages is never...
GST Under Reverse Charge Mechanism Is Applicable On Services Of Renting Residential Premises as Guest House: AAR
The Odisha Authority of Advance Ruling has held that GST under the reverse charge mechanism is applicable to services by way of taking residential premises on rent for use as its guest house.The two-member bench of Gopal Krishna Pati and P.K. Mohanty has observed that the nature of rented properties clearly appeared to be residential properties used for commercial purposes.The applicant has...
Stage Of Defendant Producing Documents Under Order VIII Rule 1A(3) CPC Distinct From Tendering Additional Evidence Under Order XLI Rule 25: Sikkim High Court
The Sikkim High Court on Monday underlined the difference between Order VIII Rule 1 A (3) CPC which deals with timeline of filing written statement by the defendant and producing relevnant documents on record, and Order XLI Rule 25 CPC which paves way for a party to tender additional evidence before the trial court after new issues are framed by the appellate court.Justice Bhaskar Raj...