Employers Have To Deposit Employees' Contribution Towards EPF/ESI On Time To Avail Income Tax Deduction: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that employers have to deposit employees' contributions towards EPF/ESI on time to avail of income tax deductions.The two-member bench of Narender Kumar Choudhry (Judicial Member) and Anil Chaturvedi (Accountant Member) has relied on the decision of the Supreme Court in the case of Checkmate Services Pvt. Ltd. vs Commissioner...

Section 9 Of The Arbitration Act Does Not Envisage The Restoration Of Terminated Contract: Delhi High Court

The High Court of Delhi has held that the scope of Section 9 of the A&C Act does not envisages relief in the nature that would restore a contract which already stands terminated. The bench of Justice Chandra Dhari Singh held that the Court while exercising powers under Section 9 of the A&C Act cannot direct specific performance of a determinable contract. It held that a...

Power To Award Interest As Per S. 31 Of Arbitration Act, Applies Only In Absence Of An Agreement: Delhi High Court

The Delhi High Court has ruled that Section 31 (7) (a) of the Arbitration and Conciliation Act, 1996 (A&C Act), which deals with the Arbitrator’s discretion while awarding interest in respect of the pre-reference period, applies only where there is no agreement between the parties with respect to the rate of interest to be awarded. The bench of Justice Chandra Dhari Singh...

No Notice Served On Assessee, Assessment Order Passed Without Giving An Opportunity Of Hearing: Gujarat High Court Quashes Order

The Gujarat High Court, while setting aside the assessment orders, held that the assessment under Section 153 read with Section 144 had been done by the assessing officer without giving the petitioner assessee an opportunity to be heard in terms of and within the meaning of Section 144 of the Act.The division bench of Justice N.V. Anjaria and Justice Niral R. Mehta has observed that...

Mediation Of Pending Court Cases Can Serve As 'Blue Ocean' For Opportunity For Start-Ups: Justice Hima Kohli

Speaking at the occasion of the foundation stone-laying ceremony of the New Law School Building of ‘Hamadard Institute of Legal Studies and Research, School of Law’ School of Law and the inauguration of CONCORDIA: National ADR Fest, 2023, Supreme Court Judge Justice Hima Kohli said on Friday, that mediation in respect of pending court cases could serve as a ‘Blue Ocean’ opportunity...

Exemption From Entertainment Tax To Encourage Tamil Film Titles Cannot Be Extended Merely On Using Single Tamil Letter: Madras High Court

The Madras High Court has recently observed that exemption from payment of entertainment tax is a concession granted by the government for promoting usage of Tamil language and merely using Tamil letter in the title of the movie is not a ground for claiming exemption from payment of entertainment tax.Exemption from payment of Entertainment tax given to a film is a concession granted by...

After Trial Has Commenced, Amendments To Pleadings Cannot Be Allowed Merely To Remove Ambiguity: Patna High Court

In a recent judgement, a bench comprising Justice Sunil Dutta Mishra of the Patna High Court has held that the onus lies on the parties seeking an amendment to a suit to satisfy the Court that in spite of due diligence, they could not have raised the matter before the commencement of the trial.The court further held that amendments are not to be allowed merely because they are clarificatory...

Kerala High Court Quashes Governor's Order Suspending KTU Syndicate Resolutions

The Kerala High Court on Friday quashed the order of the Chancellor of the APJ Abdul Kalam Technological University, Arif Mohammed Khan, who is also the Governor of the State, suspending the resolutions issued by the Syndicate and Board of Governors of the University. Justice Sathish Ninan passed the above order noting that the proviso to Section 10(3) of the APJ Abdul Kalam...

Prior Approval Of The Superior Officer Before Passing Of The Assessment/Reassessment Order Pursuant To A Search Operation Is A Mandatory Requirement: Orissa High Court

The Orissa High Court has held that the requirement of prior approval of the superior officer before an order of assessment or reassessment is passed pursuant to a search operation is a mandatory requirement of Section 153D of the Income Tax Act.The division bench of Chief Justice S. Muralidhar and Justice M.S. Raman has observed that approval of the superior officer before an order of...

“Many Judges In The Last Few Years Have Failed Us” -Senior Advocate Dushyant Dave's New Speech [VIDEO]

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Jharkhand High Court Organises Programme On Gender Sensitization, Workplace Sexual Harassment

A Programme on Gender Sensitization with focus on Prevention, Prohibition and Redressal of Sexual Harassment of Women at the Workplace was organized at the Jharkhand High Court on Friday.The programme was organised by the High Court of Jharkhand Gender Sensitization and Internal Complaints Committee.The programme was presided by the Chief Justice of Jharkhand High Court Justice Sanjaya...

Delhi Govt Has Made Efforts To Rehabilitate Jhuggi Dwellers On Paper, Ground Reality Far From Desirable: High Court

The Delhi High Court has said that though the Delhi Government has sought to make efforts to rehabilitate jhuggi dwellers “on paper” in terms of the Delhi Slum and JJ Rehabilitation and Relocation Policy, 2015, the ground reality is “far from desirable.”A division bench of Chief Justice Satish Chandra Sharma and Justice Subramonium Prasad was hearing a plea moved by a trust namely...