Supreme Court E-committee Conducts Digital Accessibility Training For Visually Challenged Court Staff Of District & Taluk Courts

The E-committee of the Supreme Court of India conducted a two-day Digital Accessibility Training for visually challenged court staff from District and Taluk courts from across the Court on 15th and 16th May, at IIPA, New Delhi.Making the digital infrastructure of the Indian judicial system more accessible to persons with disabilities is one of the core components of the e-Committee of...

Not Mandatory To File Hard Copies; NCLAT Dispenses The Requirement Of Physical Filing In Addition To E-Filing

The National Company Law Appellate Tribunal (“NCLAT”) has issued a circular dated 15.05.2023, directing that the physical filing of hard copies alongwith appeals, interlocutory applications, reply, rejoinders etc., which have been electronically filed, is not mandatory now.The NCLAT had rolled out its e-filing portal available at: (https://efiling.nclat.gov.in), for electronic filing...

ITAT Deletes Income Tax Addition Towards ESOP

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the income tax addition towards ESOP.The bench of Amit Shukla (Judicial Member) and Padmavathy S. (Accountant Member) has observed that ESOP expenses are capital in nature.The appellant/assessee company is engaged in the manufacturing of branded FMCG products, namely foods and beverages and home and personal care...

Delhi Consumer Commission: Negligence On The Doctor’s Part Cannot Be Assumed in Unsuccessful Treatments

The Delhi State Consumer Disputes Redressal Commission bench comprising Justice Sangita Dhingra Sehgal and Judicial Member Mrs Pinki held that in cases involving allegations against medical professionals, negligence is a crucial element of the offence, which involves the failure to perform a duty by omission that a reasonable person would do or avoid doing. Negligence cannot be...

Agricultural Operations Cannot Be Dubbed As ‘Commercial Activity’ Merely For Commercially Selling Hybrid Seeds And Open Pollinated Seed Varieties: ITAT

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that when agricultural activity is conducted and seeds are produced, merely because the seeds were sold commercially, the basic agricultural operations also cannot be dubbed "commercial activities" and not ‘agricultural activities’.The bench of K. Narasimha Chary (Judicial Member) and Rama Kanta Panda (Accountant...

Disposed Petition On Consent Terms Can Be Revived On Breach Of Terms, Irrespective Of Liberty Granted Or Not : NCLAT Delhi

The National Company Law Appellate Tribunal (“NCLAT”), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson) and Shri Barun Mitra (Technical Member), while adjudicating an appeal filed in IDBI Trusteeship Services Limited v Nirmal Lifestyle Limited, has held that when a petition is withdrawn by placing on record the consent/settlement terms, then the petition is liable...

Orissa High Court Allows Writ Petition Against Arbitrator’s Order Directing Evaluation Of Assets, Being Expansion Of Scope Of Reference

The Orissa High Court has set aside the order passed by the Arbitral Tribunal under Section 26 of the Arbitration and Conciliation Act, 1996 (A&C Act), where the Tribunal had directed the appointment of an expert evaluator for evaluating the assets of the counter-claimant in the arbitral proceedings involving money claims. While noting that the claims and counter claims raised by...

No Service Tax Payable On Education Services By Way Of Pre-School Education And Education Up To Higher Secondary School: CESTAT

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on education services by way of preschool education and education up to higher secondary school.The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the hostel service and education services are naturally bundled in...

Senior Advocate & AIMPLB Secretary Zafaryab Jilani Passes Away

Senior Advocate and All India Muslim Personal Law Board (AIMPLB) secretary Zafaryab Jilani (73) passed away today in Lucknow after he suffered a head injury recently. JIlani was not keeping well for some time.As a convenor of the Babri Masjid Action Committee, Senior Advocate Jilani had argued in the Ram Janmabhoomi case in the Supreme Court. In past, he also served as the Additional...

Online Rummy Games Played Are Not Taxable As ‘Betting’ And ‘Gambling: Karnataka High Court Quashes GST Intimation Notice Demanding Rs. 21,000 Crores Against Gameskraft

The Karnataka High Court has quashed the GST Intimation Notice to the tune of Rs 21,000 crore and held that online/electronic/digital Rummy games and other Online/Electronic/Digital games played on Gameskraft’s platforms are not taxable as "betting" and "gambling".The bench of Justice S.R. Krishna Kumar has observed that online, electronic, and digital games, which are also substantially...

Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the second show cause notice should have been for a normal period of demand and the department should not have invoked the extended time period for demanding service tax.The bench of C.L. Mahar (technical member) has observed that a show cause notice has been issued on March 20, 2009,...

Penal Provision Of Central Excise Rules, 1944 Cannot Be Invoked Against The Accountant: CESTAT

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penal provision of Rule 209 A of the Central Excise Rules, 1944, cannot be invoked against a person who is only involved in maintaining the accounts of the company.The bench of C.L. Mahar (technical member) has observed that as per Rule 209 A, the person who is to be penalized under...