Budget 2023-24: Income Tax Deduction Allowed Only On 'Actual Payment' Of Sum Payable By Assessee To MSMEs

With the objective of promoting timely payments to Micro and Small Enterprises, Finance Minister Nirmala Sitharaman in her Budget 2023-24 speech has proposed to insert a new clause (h) in section 43B to provide that any sum payable by the assessee to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development (MSMED) Act...

Budget 2023-24: Finance Minister Proposes To Increase Threshold Limit For Co-Operatives To Withdraw Cash Without TDS

In the Union Budget 2023-24, Finance Minister Nirmala Sitharaman has proposed to increase the threshold limit for co-operatives to withdraw cash without TDS.The government has proposed to amend section 194N of the Income Tax Act by inserting a new proviso to provide that where the recipient is a co-operative society, the provisions of the section shall have effect, as if for the words...

39,000 Compliances Reduced, Over 3,400 Legal Provisions Decriminalized To Enhance Ease Of Doing Business In India: Finance Minister

In her Budget 2023-24 speech, Finance Minister Nirmala Sitharaman said that for enhancing ease of doing business in India, more than 39,000 compliances have been reduced and more than 3,400 legal provisions have been decriminalized. She has also proposed to decriminalise section 276A of the Income Tax Act.Section 276A makes provision for prosecution with rigorous imprisonment up to two years...

Madras High Court Orders Shutdown Of Fake Websites Misleading Devotees, Earning Profit In Name Of Temples

The Madras High Court has ordered closure of all illegal/unauthorised websites that have been created in the name of temples and which have been collecting funds from the devotees by misleading them.Noting that temples are places of worship which people visit to get eternal peace and harmony, the bench of Justice R Mahadevan and Justice Sathya Narayana Prasad held that temples should not...

Karnataka High Court Directs DGP To Hold Departmental Enquiry Against Police Officer For Inordinate Delay In Registering FIR Even After Magistrate's Order

The Karnataka High Court has directed the Director General and Inspector General of Police to hold a departmental enquiry against police inspector Praveen K.Y of the Cottonpet Police station, for failure to comply with the order passed by the Magistrate court directing registration of First Information Report on a private complaint of theft. Justice M Nagaprasanna said lawful...

Offences Under Pre-Conception & Pre-Natal Diagnostic Techniques Act Affect Society, Settlement Between Parties Not Acceptable: Gujarat High Court

The Gujarat High Court has held that settlement between parties in cases where an offence is committed under Pre-Conception and Pre-Natal Diagnostic Techniques Act, 1994 cannot be accepted. The application was filed before the High Court under section Section 482 of the Code of Criminal Procedure, 1973 for quashing and setting aside the FIR related to the offences punishable...

Bombay High Court Pulls Up Foreign Medical Graduate For Filing Complaint In Bar Council Against National Medical Council’s Lawyer

The Bombay High Court on Tuesday rapped a foreign medical graduate who had lodged a complaint in the Bar Council against the National Medical Council’s lawyer alleging that he made a false statement before the court. “This is an attempt to intimidate an advocate at our bar who is appearing for the respondent (NMC) and who is doing his job. He (NMC’s advocate) is pointing out...

Karnataka High Court Monthly Digest - January 2023 [Citations 1- 36]

Nominal Index [Citation 2023 LiveLaw (Kar) 1- 36]Priyanaka R Patil v. Kendriya Sainik Board. 2023 LiveLaw (Kar) 1Ankit Kumar & others v. State of Karnataka & Others. 2023 LiveLaw (Kar) 2M/S. Provident Housing Limited v. Karnataka Real Estate Regulatory Authority & ANR. 2023 LiveLaw (Kar) 3Latha Choodiah v. Sree Balaji H. 2023 LiveLaw (Kar) 4P Sunil Kumar & ANR v. State...

Information About Place Of Posting, Deputation, Working Hours, Leaves Availed Cannot Be Disclosed Under RTI Act: Punjab and Haryana High Court

The Punjab and Haryana High Court has held that the information with regard to the employee's place of posting, period of deputation, working hours, place of headquarter during deputation, any type of leaves availed along with the permission to leave the headquarter, copy of attendance register and movement register is personal in nature and cannot be disclosed under the RTI Act. The court...

Delhi High Court Monthly Digest - January 2023 [Citations 1 - 102]

Citations 2023 LiveLaw (Del) 1 to 2023 LiveLaw (Del) 102 NOMINAL INDEX GIRISH & ORS v. UNION OF INDIA & ORS 2023 LiveLaw (Del) 1 BHAVIKAA KESHWANI & ANR. (THROUGH THEIR LEGAL GUARDIANS) v. UNIVERSITY OF DELHI & ANR. 2023 LiveLaw (Del) 2 AKSHAY DHINGRA v. STATE (GOVT. OF NCT OF DELHI) 2023 LiveLaw (Del) 3 ARJUN ANAND v. UNIVERSITY OF DELHI & ORS....

Kerala High Court Monthly Digest - January 2023 [Citations 1-52]

Nominal Index Citations [2023 LiveLaw (Ker) 1-52]XXXX v. Union Of India and Connected Cases 2023 LiveLaw (Ker) 1Sali M.N. v. State of Kerala & Ors. and other connected matters 2023 LiveLaw (Ker) 2T. A. Abdul Sathar v. The State of Kerala and Ors. 2023 LiveLaw(Ker) 3Lt. Col. E.V. Krishnan & Anr. v. State of Kerala & Ors. 2023 LiveLaw (Ker) 4Laila Bhagaval Singh v. State of Kerala...

Remove Misleading Information On Admission Eligibility Criteria From Official Website: High Court Directs Delhi University

The Delhi High Court has said that the University of Delhi needs to take “immediate corrective measures” for removal of misleading information on admission eligibility criteria from its official website.Justice Vikas Mahajan said such contradictory and misleading criteria not only creates confusion in the minds of the candidates but also leads to unwarranted litigation.“….the...