News Updates
New ITR Forms For AY 2023-24: Know The Key Changes
On February 10, 2023, the Central Board of Direct Taxes (CBDT) announced the tax return forms for the financial year 2022–2023.This year, ITR forms were announced in advance, which is a very positive step toward making compliance easier. The disclosure and reporting requirements on tax return forms will be better understood by taxpayers.Here are the key changes:Separate section for...
Reserved Category Candidate Who Scores More Than Last Unreserved Category Candidate Entitled To General Seat: Gauhati High Court
The Gauhati High Court has reiterated that if a reserved category candidate secures more marks in order of merit than the last selected general category candidate, his candidature is to be considered as a general category candidate for the merit purpose.While allowing the writ petition, the single bench of Justice Achintya Malla Bujor Barua held:“as the petitioner had secured more marks...
Classification Of Polypropylene Bags Can’t Be Changed Just To Avail Lower Tariff-Rate: Calcutta High Court Upholds AAAR’s Ruling
The Calcutta High Court, while upholding the ruling of the Orissa Appellate Authority, held that the classification of polypropylene bags cannot be changed just to avail a lower tariff rate.The single Justice Md. Nizamuddin has observed that the polypropylene bags manufactured by the petitioner are made from plastic granules and cannot be treated as textile articles.The assessee/petitioner is...
'Adjourned More Than 50 Times, Witnesses Are Senior Citizens': Madras High Court Expedites Trial In 2013 Murder Of BJP Leader Ramesh
The Madras High Court has directed the Sessions Court for the exclusive trial of bomb blast/NIA cases, Poonamalle to complete the trial in the 2013 auditor Ramesh murder case within two months. V Ramesh, an auditor by profession and the Tamil Nadu unit General Secretary of the Bharatiya Janata Party (BJP) was hacked to death in 2013. The mother of the deceased Ramesh had approached...
Embraer Defence Deal: Delhi Court Slams ED For Arresting Singapore Businessman Without Permission, Orders Interim Release
A Delhi Court on Thursday rapped the Enforcement Directorate for arresting a Singapore-based businessman at Kolkata airport without its permission in a money laundering case connected to the alleged employment of agents by Embraer for facilitating contract for Airborne Early Warning & Control (AEW&C) Project with DRDO for procurement of 3-fully modified EMB-145 aircrafts in 2008.Dev...
Taxing Authorities Can't Stop Assessee From Claiming Statutory Right: Allahabad High Court
The Allahabad High Court has held that the taxing authorities cannot, in the garb of technicality, stop any assessee from claiming his statutory right, as provided under the Income Tax Act.The bench of Justice Rohit Ranjan Agarwal has observed that, due to the mistake of the department or a technical glitch in the software, when an appeal of an assessee is not reflected on the portal,...
Haldiram Not Liable To Pay Service Tax On Take-Away Of Food Items: CESTAT
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on the activity of takeaway food items.The bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) observed that the activity of takeaway of food items would amount to a sale and would not involve any element of service.The...
Minority Institution Cannot Reinstate Retired Employee Who Retained Full Retiral Benefits Paid From Public Money: Bombay High Court
The Bombay High Court recently held that the management of a minority institution cannot act as per its whims and allow a retired employee who retained full retiral benefits to return whenever he desires.A division bench of Justice Ravindra Ghuge and Justice Sanjay Deshmukh sitting at Nagpur upheld the Education Officer’s order rejecting approval for reinstatement of a retired employee...
OVII R11 CPC | Plaint On Mere Possibility Of Right Being Infringed Without Legitimate Basis For That Right Does Not Disclose Cause of Action: MP High Court
The Madhya Pradesh High Court recently reiterated that a mere possibility of contemplation or possibility that a right may be infringed without any legitimate basis for that right, would not be sufficient to hold that the plaint discloses a cause of action.The bench comprising Justice Subodh Abhyankar further held that in the said circumstances, the plaint can be rejected for want of cause...
'Dying Declaration Was Voluntary, Truthful': Gauhati High Court Upholds Conviction Of Man Found Guilty Of Setting Wife Ablaze
The Gauhati High Court today upheld the conviction of a person, who was found guilty of the murder of his wife on the basis of her dying declaration.While dismissing the appeal challenging the conviction, the division bench of Justice Michael Zothankhuma and Justice Parthivjyoti Saikia held:“The evidence adduced clearly show that the appellant had set the deceased on fire and that the...
Murder Case Against MoS Ajay Mishra: Allahabad HC Permits Revisionist's Legal Heirs To Participate In State's Appeal Against Acquittal
The Allahabad High Court on Monday allowed the legal heirs of Santosh Gupta (now dead), who was the complainant in the Prabhat Gupta Murder case of 2000 in which the Union Minister Ajay Mishra 'Teni' is the prime accused, to participate, as 'Victims', in the State's appeal moved before the High Court challenging Teni's acquittal.The bench of Justice Attau Rahman Masoodi and Justice Om...
Karnataka High Court Quashes Order Directing ACB To Probe Denial Of Information Under RTI Act, Says PIO Not Supposed To 'Create' Information
The Karnataka High Court has observed that under provisions of the Right To Information Act, only such information that is available and existing and held by the public authority can be provided. The Public Information Officer is not supposed to create information that is not a part of record nor he is obliged to furnish information that is not accessible and available in his office, said...