Subsidized Deduction Made From The Employees Availing Food In The Factory/Corporate Office Would Not Be Considered A 'Supply' Under GST: AAR

The Gujarat Authority for Advance Ruling (AAR) has held that a subsidized deduction made by the applicant from the employees who are availing food in the factory or corporate office would not be considered a 'supply' under the GST Act.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that input tax credit (ITC) will be available to the applicant on the GST charged by the...

Non-Compete Fee Related To Profession Is Made Taxable Only w.e.f. AY 2017-18: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a non-compete fee related to a profession is made taxable only with effect from AY 2017–18, and the non-compete fee in relation to a profession for periods prior to AY 2017–18 would be treated as a capital receipt.The bench of Astha Chandra (Judicial Member) and Shamim Yahya (Accountant Member) has decided in favor...

Karnataka High Court Weekly Round-Up: April 3 To April 9

Nominal IndexManje Gowda And State of Karnataka & Others. 2023 LiveLaw (Kar) 135Rathnamma & ANR And State of Karnataka & Others. 2023 LiveLaw (Kar) 136Bujji @ Babu G And State Of Karnataka. 2023 LiveLaw (Kar) 137Nanjappa And State of Karnataka & Others. 2023 LiveLaw (Kar) 138Khadar Basha & others And State of Karnataka. 2023 LiveLaw (Kar) 139M P Renukacharya And State...

One Time Premium Received On Allotment Of Completed Commercial Units/Building Attracts 18% GST: AAR

The Gujarat Authority for Advance Ruling (AAR) has held that a one-time premium received by the applicant on allotment of completed commercial units or buildings attracts 18% GST.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has held that the one-time premium received by the applicant on allotment of completed commercial units or buildings is a taxable supply in terms of Section...

Madras High Court Quashes Reassessment Made After The Limitation Period

The Madras High Court has held that the assessment was reopened on the basis of the error pointed out by the revenue audit, but it was done after the period prescribed under Section 147 of the Income Tax Act.The bench of Justice R. Mahadevan and Justice Mohammed Shaffiq has observed that reopening the assessment in light of factual errors pointed out by the audit party is permissible under...

Arbitration Cases Weekly Round-Up: April 02 To April 08, 2023

Bombay High Court: Limited Remedy Available Under S. 34 Of A&C Act Against Award Of Compensation Under NHA, Is Not A Ground To Invoke HC’s Writ Jurisdiction: Bombay High Court Case Title: M/s Omanand Industries & Anr. vs The Secretary to the Government of India, Ministry of Road Transport and Highways The Bombay High Court has ruled that though the scope for...

Himachal Pradesh High Court Weekly Round-Up: April 3 To April 9

Nominal Index[Citation: 2023 LiveLaw (HP) 19- 23] Rattan Chand Vs Madhu Bharat Chadha & another 2023 LiveLaw (HP) 19 Rajesh Kumar & Ors Vs State of H. P. & Ors. 2023 LiveLaw (HP) 20 Ganga Ram v. Special Land Acquisition Officer 2023 LiveLaw (HP) 21 M/s Bio Veda Action Research Company Vs The Regional Provident Fund Commissioner-II, Shimla 2023 LiveLaw (HP)...

Allahabad High Court’s 7 Judges Bench Frames Contempt Charges Against Kanpur Lawyers For Continuing Strike Despite HC’s Order

The Allahabad High Court on Friday framed contempt charges against office bearers of the Kanpur Bar Associations and Lawyers’ Association Kanpur Nagar for continuing their strike despite the HC’s order (to refrain from boycotting district courts) and for also using abusive unparliamentary language and outrageous behavior against the Judiciary. It may be noted that the lawyers of...

Jammu & Kashmir And Ladakh High Court Weekly Round-Up: April 3 To April 9

Nominal Index [Citation: 2023 LiveLaw(JKL) 70 - 74] Nikunj Sharma Vs State of J&K and another 2023 LiveLaw(JKL) 70 Mohammad Maqbool Regu and ors Vs Hilal Ahmad & Ors 2023 LiveLaw (JKL) 71 Farid Ahmad Tak Vs UT of J&K & Ors 2023 LiveLaw (JKL) 72 Fayaz Ahmad Rather Vs UT of J&K 2023 LiveLaw (JKL) 73 Sonika Sharma vs Union of India 2023...

Madhya Pradesh High Court Rejects Widow’s Plea For Family Pension, Says Contracting Second Marriage ‘Misconduct’

The Madhya Pradesh High Court has held that the second wife of a government employee is not entitled to family pension if the second marriage was done without obtaining a divorce from the first wife and without obtaining prior permission from the State Government as is mandated under the Madhya Pradesh Civil Services (Conduct) Rules 1965.A bench comprising Justice Vivek Agrawal passed the...

Once Civil Suit Has Been Disposed Of By Referring Parties To Arbitration Under S. 89 Of CPC, The Suit Can’t Be Revived: Calcutta High Court

The Calcutta High Court has ruled that once the court has disposed of a civil suit and referred the parties to arbitration in an application filed by it under Section 89 of the Code of Civil Procedure, 1908 (CPC), and has appointed an arbitrator with the written consent of both the parties, the suit cannot be revived. The Court rejected the argument of the petitioner/ claimant that...

Car Carrying Law Minister Kiren Rijiju Collides With Truck, Minister Escapes Unhurt

As per a recent report by NDTV, a truck collided with the car carrying Law Minister Kiren Rijiju while he was travelling on the Jammu-Srinagar highway near Ramban in Jammu and Kashmir on Saturday. Fortunately, the minister was unharmed in the minor accident. He was visiting J&K to launch the inaugural edition of the Constitution of India in Dogri Language, which was...