Income Tax Exemption On The Voluntarily Payment Made By The Employer To The Employee Out Of Appreciation: ITAT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment has been made voluntarily by them out of appreciation for the employee and thus falls outside the rigours of Section 17(3)(iii) of the Income Tax Act.The two-member bench of R.S. Syal (Vice President) and Partha Sarathi Chaudhury (Judicial Member) has observed that the department could not produce any...

Mere Existence Of Blacklisting Clause In Work Agreement Doesn't Entitle Supplies Corporation To Blacklist Supplier Without Notice: Andhra Pradesh HC

The Andhra Pradesh High Court has said that mere existence of a clause in the work agreement empowering the State Civil Supplies Corporation to blacklist a supplier would not entitle the Corporation to go ahead with the blacklisting without serving a notice expressing its mind to blacklist the supplier.Justice Ravi Nath Tilhari made the observation while quashing the Corporation’s order...

"Can't Travel Beyond Original Judgment": Jammu & Kashmir HC Rejects Contempt Plea Against Health Dept For Excluding AYUSH Doctors From Performance Incentives

The Jammu and Kashmir and Ladakh High Court recently refused to initiate contempt action against officials of National Rural Health Mission (NRHM) for exclusion of AYUSH doctors from grant of performance based incentives offered to MBBS doctors.The contempt plea was based on a 2014 judgment of the High Court holding that doctors under AYUSH system and MBBS doctors serve similar roles and...

Orissa High Court Monthly Digest: March 2023

Nominal Index [Citations 30 -50]1. Prangya Paramita Harichandan v. Orissa University of Agriculture and Technology & Ors., 2023 LiveLaw (Ori) 30 2. Amrita Ray v. State of Odisha & Ors., 2023 LiveLaw (Ori) 31 3. M/s. Unideep Food Processing (P) Ltd. v. ITAT, 2023 LiveLaw (Ori) 32 4. Laxmi Sahu v. State of Odisha & Ors., 2023 LiveLaw (Ori) 33 5. M/s. Unideep Food Processing (P)...

Excise Policy: Delhi High Court Seeks ED’s Response On Bail Plea Of Vijay Nair In Money Laundering Case

The Delhi High Court on Wednesday sought response of Enforcement Directorate (ED) on the bail plea moved by Aam Aadmi Party communications-in-charge Vijay Nair in a money laundering case in relation to national capital's excise policy of 2021-22.Justice Dinesh Kumar Sharma issued notice on Nair’s plea and listed the matter for hearing on May 19. In his plea moved through Advocate...

Himachal Pradesh High Court Calls For Judicious Use Of Provision For Additional Evidence U/S 391 CrPC, Cautions Against Disguised Retrials

The Himachal Pradesh High Court has reiterated that the powers under Section 391 CrPC are to be exercised judiciously and not for mere asking, and the additional evidence should not be a way to re-try the case or alter the charges.Justice Joytsna Rewal Dua observed, "The trial has ended after full 13 years in the acquittal of the accused persons (respondents No.2 and 3). By allowing the...

High Court Seeks Response Of Centre, Delhi Govt On Plea To Consider Enacting Advocates Protection Act In National Capital

The Delhi High Court on Wednesday sought response of the Union of India and Delhi Government on a plea seeking directions upon them to consider enacting the Advocates Protection Act in the national capital.Advocate KC Mittal appearing for the Bar Council of Delhi told Justice Prathiba M Singh that the lawyers’ body and the Coordination Committee of Bar Associations of all district courts are...

Drug Manufacturer Can't Be Held Liable For Not Meeting Standards Prescribed After Date Of Manufacture: Bombay High Court

The Bombay High Court recently held that manufacturer of a drug cannot be prosecuted for manufacturing drugs which do not fulfil such standards that were notified by the government after the date of manufacture.Justice Kishore C Sant of the Aurangabad bench set aside order of process against the manufacturer of Mediplus Scalp Vein Set, a device used for intravenous injections or taking...

[SC/ST Act] Accused May Prefer Statutory Appeal Against Bail Rejection By Special Court, Can't Approach High Court U/S 438 & 439 CrPC: Madhya Pradesh HC

The Madhya Pradesh High Court at Gwalior on Wednesday observed that High Court cannot entertain applications under section 438 (Direction for grant of bail to person apprehending arrest) or 439 (Special powers of High Court or Court of Sessions regarding bail) CrPC for an offence under the Schedule Caste and Schedule Tribes (Prevention of Atrocities) Act, 1989 as Section 14A (2) (Appeal) of...

'Issue Arrest Warrant Against Rahul Gandhi For His Failure To Appear In Defamation Case': Sushil Modi's Plea In Patna Court

An application has been moved today before the Patna Court by Rajya Sabha MP Sushil Kumar Modi for the issuance of an arrest warrant against Congres leader Rahul Gandhi for his failure to appear in Court in the defamation case filed by Modi.The application was moved today after Gandhi failed to appear before Court pursuant to Court's March 18 order directing him to appear on April 12 to...

Jammu & Kashmir High Court Quashes 2022 Village Defence Guard Scheme To The Extent It "Denudes" SPOs Of Their Status & Privileges Under Old Scheme

The Jammu and Kashmir and Ladakh High Court recently quashed the Village Defence Group Scheme-2022 issued by the Government to the extent it has the effect of denuding the petitioners (heads of the Village Defence Groups) of their status as SPOs (Special Police Officers) and the power and privileges conferred on them by the Village Defence Group Scheme-1995.A bench comprising Justice...

Offences Alleged Against Salman Khan Not Made Out, Judicial Process Not Tool To Harass Celebrities: Bombay High Court On Quashing Journalist's Complaint

Judicial process shouldn’t be a means for needless harassment of a celebrity to satisfy the vendetta of a complainant who assumed he was insulted, the Bombay High Court observed in its detailed order quashing a case against actor Salman Khan and his bodyguard.“The words uttered in despair or a gesture, howsoever frightful, by itself would not attract Section 504 unless it exhibit...