Restrain Independent Fact-Finding Bodies, NGOs From Giving Any Reports On FIRs, Matters Pending Before Courts: Centre To Delhi High Court

Coming out in support of a petition which challenges the reports of independent fact-finding committees on the Northeast Delhi riots, the union government has told the Delhi High Court that reports published by any "private/extra-judicial body" are liable to be declared null and void.The Centre has also said that such "private/extra-judicial tribunals" ought to be restrained in future from...

CBDT Notifies Income Tax Exemption On California Public Employees Retirement System

The Central Board of Direct Taxes (CBDT) has allowed the California Public Employees Retirement System a Section 10 (23FE) exemption.The Central Government has specified that the pension fund, namely, the California Public Employees Retirement System, shall be eligible for income tax exemption in respect of the eligible investment made by it in India on or after January 25, 2023, but on or...

Custodial Death Allegations| 'Violation Of Article 21, Lalita Kumari Guidelines': Calcutta HC Orders Magistrate To Register Complaint Against Cops

While adjudicating upon an alleged custodial death case, the Calcutta High Court recently ruled that the concerned police authorities had violated Article 21 of the Constitution by not abiding by the guidelines laid down by the Supreme Court in Lalita Kumari vs. State of Uttar Pradesh (2014) as well as provisions of the Code of Criminal Procedure (CrPC). Accordingly, the Court ordered...

‘She Is For All Practical Purposes A Stateless Person’: Madras HC Directs Centre To Consider Issuing Indian Passport To Sri Lankan Refugees’ Daughter

The Madurai Bench of Madras High Court on Monday directed the Central Government to consider issuing a passport to a woman, whose parents had escaped to India to save themselves from persecution.Justice G. R. Swaminathan, noting that the process of applying for Indian Citizenship by naturalization under Section 6 of the Citizenship Act may not afford immediate relief, permitted the petitioner...

Material Referred In “Reasons To Believe” Not Supplied To Assessee, Reassessment vitiated: Rajasthan High Court

The Rajasthan High Court has held that the material referred to in the "reasons to believe" was not supplied to the assessee, and the entire proceedings for the reopening of the assessment and leading to the consequential assessment stand vitiated in law.The division bench, led by Chief Justice Pankaj Mittal and Justice Rekha Borana, ruled that a statement recorded under Section 132 (4) of...

Not Extinguishing Fire Shows Knowledge And Intention To Cause Death: Bombay High Court Upholds Man’s Murder Conviction For Killing Wife

The Bombay High Court recently upheld the murder conviction of a man observing that he did not try to extinguish the fire showing that he had the intention to murder his wife. A division bench of Justice Nitin W. Sambre and Justice R. N. Laddha held – “the act of the accused of pouring the kerosene oil on the person of the deceased, setting her ablaze and not extinguishing...

Delay By State To Issue Necessary Certificates: ITAT Quashes Revision Order

The Calcutta Bench of Income Tax Appellate Tribunal (ITAT) has quashed the revision proceedings initiated in the name of the deceased person.The revenue department acted quickly after receiving the legal heir certificate, according to the two-member bench of George Mathan (Judicial Member) and Arun Khodpia (Accountant Member). However, there has been a delay at the level of the state...

CBIC Extends Requirement Of Health Certificate With The Import Of Food Consignments

The Central Board of Indirect Taxes and Customs (CBIC) has extended the requirement of a health certificate accompanied with the import of food consignments.Based on a reference from an FSSAI order from August 3, 2022, and its clarification from September 26, 2022, certain food consignments must have a health certificate when being imported.By order dated January 10, 2023, the FSSAI has...

Jhuggi Dwellers Can’t Be Disqualified From Rehabilitation Merely For Lack Of Name In Electoral Roll: Delhi High Court

The Delhi High Court has ruled that jhuggi jhopri dwellers cannot be disqualified from rehabilitation under Delhi Government’s policy merely because their name doesn't reflect in the electoral roll.Justice Prathiba M Singh relied on the judgment of a division bench in Udal and Ors. v. Delhi Urban Shelter Improvement Board and Ors wherein it was held that the parties would be permitted to...

Information Triggering Reassessment Proceedings Needs To Be Furnished To The Assessee: Delhi High Court

The Delhi High Court has held that the underlying information or material that formed the basis for triggering the assessment or reassessment proceedings was required to be furnished to the assessee.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has noted that the petitioner has indicated that it will file a further response once the information or material...

Sale Consideration Out Of Transfer Of Capital Asset Is Liable To Capital Gain: Gujarat High Court

The Gujarat High Court has held that the detachable warrant has an existence of its own along with the debenture purchased by the assessee for a sum of Rs. 50. The realization would be a sale consideration arising out of the transfer of a capital asset and is subject to capital gain.The division bench of Chief Justice Aravind Kumar and Justice Ashutosh Shastri observed that the detachable...

Benefit U/S 10A Of IBC Can Only Be Claimed When Default Occurs During Prohibited Period: NCLAT Delhi

The National Company Law Appellate Tribunal (“NCLAT”), Principal Bench, comprising of Justice Ashok Bhushan (Chairperson) and Mr. Barun Mitra (Technical Member), while adjudicating an appeal filed in Vishal Agarwal v ICICI Prudential Real Estate AIF-I & Anr., has held that benefit under Section 10A of IBC can only be claimed when there is clear default during the prohibited...