Imposition of tax exemption cap on purchase value of vehicles used by disabled, not discriminatory: Kerala HC [Read Judgment]

“A privilege being entirely different from a right, a Fundamental Right at that, we are of the opinion that the contention of the learned counsel as regards discrimination or unreasonableness does not apply” the division bench said. A Division Bench of High Court of Kerala, in Dr C.H.Moideen Kunhi v State of Kerala & others, has ruled that imposition of a cap of tax exemption on...

Establishment of Funds for funding support to Start-ups

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the establishment of "Fund of Funds for Startups" (FFS) at Small Industries Development Bank of India (SIDBI) for contribution to various Alternative Investment Funds (AIF), registered with Securities and Exchange Board of India (SEBI) which would extend funding support to Startups. This is in line with the Start...

Cabinet approves Protocol amending the Agreement for avoidance of double taxation and prevention of fiscal evasion with Belgium

The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved today the signing of a Protocol amending the Agreement between India and Belgium for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income.The amendment in the Protocol will broaden the scope of the existing framework of exchange of tax related information between the...

Amendment in Rule 114H of Income-tax Rules, 1962

The Rule 114H of the Income-tax Rules, 1962 (the Rules) has been amended vide Notification No.48/2016 [S.O.2151(E)] dated 20th June 2016.In order to provide sufficient time to the reporting Financial Institutions for completing the due diligence procedure in respect of other reportable account referred to in Rule 114H (3)(d)(ii), which is high value account as on 31st December, 2015, the...

Withdrawal of the Drugs and Cosmetics (Amendment) Bill, 2013

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has decided to withdraw the Drugs and Cosmetics (Amendment) Bill, 2013, which had been introduced in the Rajya Sabha on 29.08.2013. The Bill had been examined by the Standing Committee of Parliament which had made a number of recommendations for changing the provisions of the Bill.India is one of the largest manufacturers...

Not Mandatory to disclose Caste in Application Forms: Madras HC [Read Order]

Madras High Court has recently held that it is not mandatory to disclose the Caste of applicant in Application forms.A Division Bench of Madras High Court comprising of Chief Justice Sanjay Kishan Kaul and Justice R.Mahadevan was hearing a Writ Petition filed under Article 226 of the Constitution of India praying for issue of Writ of Mandamus (a) directing the State to issue...

Clarification regarding News Report of Arrest of Tax Defaulters

Certain sections of the press have been carrying news reports today that Income Tax Department is going to arrest wilful defaulters of tax.In this regard, it is clarified that no such statement has been authorised by the Income-tax Department. Though the provisions for arrest and detention by the Tax Recovery Officers in respect of the non-compliant tax defaulters are contained in the...

The mere filing of a charge sheet by the police does not justify the framing of charges by the Trial Court: Madhya Pradesh HC [Read Judgment]

It is absolutely essential for the Trial Court to summarily state the "basis" on which it forms an opinion justifying the framing of charges against an accused, the Court said.The Madhya Pradesh High Court in Ramnaresh & Ors.Vs. State of M.P. has observed that, the mere filing of a charge sheet by the police does not justify the framing of charges by the Trial Court.Justice Atul...

Police Atrocity in the guise of interrogation: Jharkhand HC initiates suo motu proceedings [Read Order]

Court also directed the State to pay a compensation of Rs 50,000 to the father of the victim minor girl on or before next date of posting i.e 22/06/16.The High Court of Jharkhand, has initiated suo motu proceedings against the state police machinery and others concerned, into an incident pertaining to police atrocity committed on a minor in the guise of an alleged interrogation.Chief Justice...

If judicial officers commit mistakes, it will undermine the esteem of Judiciary:They must be conscious about importance of Personal Liberty: Kerala HC [Read Judgment]

Accused on pre arrest bail cannot be remanded to judicial custody. The pre-arrest bail once granted, shall remain in force unless the same is cancelled by the court which granted it or by a higher court, said the Court.The High Court of Kerala,in Nahif Ali@Manu v Station House Officer, Ambalavayal Police Station,Wayanad ,has ruled that an accused who had been granted pre arrest bail, cannot...

High Courts Weekly Round-Up

Allahabad High courtThe Allahabad High Court in a recent case broadened the interpretation of term “outraging the modesty of a woman” under Section 354 of Indian Penal Code.Bombay High CourtBombay High Court directed the Central Board of Film Certification (CBFC) to give fresh Certificate to the Film ‘Udta Punjab’ in Two days. The Court has directed to delete only one scene (actor...

Nothing wrong in girls and boys studying together: Kerala HC [Read Judgment]

“A mixed school with a co-education helps the children to have healthy trends and isolation of them at this young age would only prove to be detrimental to their growth” the court observed.The High Court of Kerala, through Justice V.Chitambaresh in Jayasree v Director of Public Instructions & others have held that there is nothing wrong in boys and girls studying together in a...