An Order Is Not Prejudicial To The Interest Of Revenue U/S 263 If It Is Based On An Uncertain Issue Of Entitlement Of Treaty Benefit: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that an order by assessing officer on whether a particular entity is entitled to a treaty benefit or not is a highly contentious issue and cannot be considered to be erroneous and prejudicial to the interest of revenue under section 263 of Income Tax Act, 1961. The two-member bench of Saktijit Dey (Judicial member)...

100% Reservation For Women Unconstitutional: Chhattisgarh High Court Quashes Advertisement For Nursery Demonstrator, Asst Prof Recruitment

The Chhattisgarh High Court on Thursday nullified Note-2 under Schedule-III of the Chhattisgarh Medical Education (Gazetted) Service Recruitment Rules, 2013 (‘the Rules’) and the consequent advertisement made for direct recruitment to the posts of Assistant Professor (Nursing) and Demonstrator, wherein 100% of the seats were reserved for women.While declaring the above scheme...

Brahmapuram Fire : Kerala High Court Forms High-Level Committee To Audit Facilities Provided By Cochin Corporation

The Corporation has been asked to resume waste collection from Ernakulam and Cochin from tomorrow onwards.

Once Decision Is Made In A S. 34 Application, Court Has No Power To Remit Matter To Arbitrator: Telangana High Court

The Telangana High Court has ruled that once a decision is made in an application filed under Section 34 of the Arbitration and Conciliation Act, 1996 (A&C Act), the Court has no power to remit the matter back to the Arbitrator under Section 34(4). The bench of Justices P. Naveen Rao and J. Sreenivas Rao observed that since the Arbitrator had failed to frame an issue on...

Issue Whether The Dispute Pertains To The Agreement Containing Arbitration Clause Or Not, To Be Decided By Arbitrator: Delhi High Court

The Delhi High Court has ruled that the issue whether the disputes between the parties have arisen under the Memorandum of Understanding (MoU) containing an arbitration clause, or the subsequent work orders issued to the party, which are devoid of any arbitration clause, or whether they are related to both, can be looked into by the Arbitrator who can rule on his own jurisdiction in terms...

Sec 102 CrPC | Police Officer Empowered To Seize Property Only If Found Under Circumstances Creating Suspicion Of Any Offence: Himachal Pradesh HC

The Himachal Pradesh High Court on Thursday ordered defreezing of the account of an accused observing that Section 102 CrPC (Power of police officer to seize certain property) empowers the Police Officer to seize certain property on existence of a condition that the said property should have been alleged or suspected to have been stolen or which may be found under circumstances which...

Building And Fabricating Tipper Body If Chassis Is Owned, Supplied By The Customer Attracts 18% GST: Punjab AAR

The Punjab Authority of Advance Ruling (AAR) has held that the building and fabricating of a tipper body if the chassis is owned and supplied by the customer attract 18% GST.The two-member bench of Varinder Kaur and Viraj Shayamkarn Tidke has observed that 28% GST is payable on the activity of building and fabricating a Tipper Body and mounting the same by the applicant on the chassis owned...

Reversal of ITC At Midnight During Search And Seizure Operation Can't Be Treated As Voluntary Payment: Gujarat High Court Directs Refund

The Gujarat High Court has held that the reversal of input tax credit (ITC) at midnight during search and seizure operations can't be treated as a voluntary payment.The division bench of Justice Sonia Gokani and Justice Sandeep S. Bhatt has directed the department to reverse the ITC to the tune of Rs. 37,68,300 along with 6% interest.The petitioner is in the business of trading...

Justice B.V. Nagarathna To Deliver 2023's Chief Justice KK Usha Memorial Lecture At Kerala High Court On March 11

The Kerala Federation of Women Lawyers (KFWL) is organizing the Chief Justice KK Usha Memorial Lecture on the topic 'Transformative Constitutionalism' tomorrow (March 11, 2023), as part of its Women's Day celebration. The lecture will be delivered by the Supreme Court Judge, Justice B.V. Nagarathna, at the Kerala High Court Auditorium. Chief Justice KK Usha Memorial Lecture is dedicated to...

No Board Exams For 5th And 8th Class Students In State Board: Karnataka High Court Quashes Govt Circulars

The Karnataka High Court on Friday quashed three circulars issued by the State government by which it prescribed a Board Examination for students of Standards 5 and 8th in schools affiliated to the state board. A single judge bench of Justice Pradeep Singh Yerur, allowed the petitions filed by Organisation for Unaided Recognised Schools and the Registered Unaided Private Schools’...

ITAT Upholds Income Tax Addition On Amount Received For Arbitration Settlement

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the income tax addition on the amount received for arbitration settlement from Indian Oil Infrastructure & Energy Services.The two-member bench of Kul Bharat (Judicial Member) and Narendra Kumar Billaiya (Accountant Member) has observed that the assessee was engaged in the project only through its PE in India. In view...

Jammu & Kashmir High Court Sets Aside Single Bench Order For Probe Against J&K SSB, Matter To Be Decided Afresh

Setting aside the order of Single bench in terms of which it had ordered a probe into conduct of J&K Service Selection Board after the recruitment body was alleged to have appointed a 'Blacklisted' agency for conducting exam, the Division bench of J&K&L High Court today remitted the matter back to the Single Judge with a request to decide the matter afresh.A bench comprising...