News Updates
Authorised Dealer Not Liable To Pay Service Tax On Incentives Out Of Dealership Agreement: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the authorized dealer was not liable to pay service tax on various incentives that it received from Tata as per the dealership agreement.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that as per the dealership agreement, the appellant...
State, District Associations Of AKFI Must Comply With ‘Age And Tenure Restrictions’ Under Sports Code, Failure May Entail Disaffiliation: Delhi HC
The Delhi High Court has held that State and District Kabaddi Associations must comply with “age and tenure restrictions” imposed by National Sports Code for continue to be members of Amateur Kabaddi Federation of India (AKFI), failure of which may entail their disaffiliation.Justice Sanjeev Sachdeva held that “age and tenure restrictions” on members of the Governing Body imposed...
‘Judge Expected To Apply Mind, Pass Speaking Order’: Bombay HC Directs Subordinate Courts To Desist From Using Rubber Stamps For Deciding Bail Pleas
Observing bail has to be granted or rejected by a speaking order, the Nagpur bench of Bombay High Court has directed the subordinate Courts to desist from using rubber stamps to decide bail applications.A bail order produced before a bench of Justice Vinay Joshi and Justice Valmiki Menezes reflected it had been "rendered on a rubber stamp with blank spaces" in which the Magistrate had filled...
Appellate Court Can Appoint Another Court Commissioner If One Appointed By Trial Court Did Not Follow Proper Procedure: Bombay High Court
Observing that a plaintiff cannot be made to suffer if a Court Commissioner did not follow the procedure while making a report, the Bombay High Court has held that the Appellate Court can appoint another Court Commissioner if the one appointed by the Trial Court failed to present a correct picture of the suit land and same will not attract res judicata“If the Appellate Court agrees with...
Agreement To Explore Conciliation Before Arbitration, Only Directory In Nature: Delhi High Court
The Delhi High Court has ruled that the agreement between the parties to explore conciliation before resorting to arbitration, is not mandatory in nature. The Court took note that as per Section 77 of the Arbitration and Conciliation Act, 1996 (A&C Act), in cases of urgency, arbitral proceedings can be initiated even when conciliation proceedings are pending for preserving...
Patna High Court Denies Anticipatory Bail To DSP Accused Of Raping Minor Maid In Govt Quarter
The Patna High Court recently denied anticipatory bail to a suspended Deputy Superintendent of Police (DSP) who is accused of committing forceful sexual intercourse in 2017 with a minor girl, who was engaged as a maid for his wife. While denying relief to the petitioner Kamla Kant Prasad, Justice Rajiv Roy observed: “The petitioner being a Police Officer was duty bound to...
CBDT Sets Up Offices in Delhi And Mumbai For Operationalising Board For Advance Rulings
The Central Board of Direct Taxes (CBDT) has notified the setting up of offices in Delhi and Mumbai for operationalizing the Board for Advance Rulings.The Board For Advance Ruling (BAR) will have any additional income-tax authorities, ministerial staff, executives, or consultants it deems necessary to assist its members.The Principal Chief Commissioner of Income-tax concerned, who is...
Wife Has No Right To Obstruct Sale Of Estranged Husband’s Home When He Is Willing To Provide Her Similar Rented Accommodation: Bombay High Court
A woman doesn’t have the right to obstruct the sale of her estranged husband’s home if he is willing to provide her a rented accommodation with similar facilities, the Bombay High Court has held.The court made the observation while refusing to interfere with an order of the Family Court permitting the husband to sell the flat for clearing an outstanding loan. The Family Court had...
CESTAT Allows Service Tax Refund To Developer Of Residential Flats On Cancellation Of Booking
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the service tax refund to the developer of residential flats on cancellation of the booking.The bench of Anil Choudhary (Judicial Member) has observed that the appellant was entitled to a refund in view of the Cenvat credit no longer being available, and in spite of being entitled to the same under...
No Excise Duty Payable On Manual Segregation Of Scrap: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not levied on manual segregation of scrap.The two-member bench of Binu Tamta (Judicial Member) and P. V. Subba Rao (Technical Member) has observed that the respondent was neither manufacturing nor producing the plastic scrap. The plastic scrap already exists, and the respondent is...
SPA Which Gives Option To Resell Shares To Vendor, Not A ‘Forward Contract’: Bombay High Court
The Bombay High Court has ruled that a Share Purchase Agreement (SPA), which gives an option to the purchaser to require the seller/vendor to repurchase the shares on the occurrence of a contingency, does not constitute a ‘forward contract’ and thus, the same is enforceable. The bench of Justices K. R. Shriram and Rajesh S. Patil, were dealing with an arbitral award, where the...
'Misbehaviour Caused In A Drunken Mood': Madras High Court Grants Bail To Accused In SC/ST Case
The Madras High Court recently granted bail to a man arrested for misbehaving with a woman belonging to the SC/ST Community. While Justice G Ilangovan agreed that the man was not having good conduct, the court noted that considering the period of incarceration and the fact that the alleged act was done in a drunken state, the man was entitled to bail. "The learned Government...