Tax Cases Weekly Round-Up: 22 January to 28 January 2023

Supreme Court Supreme Court Sets Aside Bail Condition To Deposit Rs 70 Lakhs In Case For Wrongfully Claiming ITC Case Title: Subhash Chauhan Versus UOI Citation: 2023 LiveLaw (SC) 61 The Supreme Court has overturned a bail condition imposed by the High Court that a person accused of illegally claiming Input Tax Credit must deposit Rs. 70 lakhs, the alleged amount...

Karnataka High Court Weekly Round-Up: January 23 To January 29, 2023

Nominal Index Kuldeep And State of Karnataka & Others. 2023 LiveLaw (Kar) 21 Union of India & others And State of Karnataka & others. 2023 LiveLaw (Kar) 22 XXX And ABC. 2023 LiveLaw (Kar) 23 XYZ And ABC. 2023 LiveLaw (Kar) 24 K V Srinivas Rao & others And State of Karnataka & Others. 2023 LiveLaw (Kar) 25 Rajeev Chandrasekhar And State of...

Bombay High Court Upholds Grant Of Maintenance To Woman Who Had Accepted Alimony Under 'Customary Divorce'

Observing that a person's approaching the civil court for divorce itself shows that customary divorce does not exist in his caste, the Bombay High Court recently upheld an order granting maintenance to a woman under the Protection of Women from Domestic Violence Act, 2005 (DV Act).Justice S. G. Mehare, in the husband’s challenge to the award, held that:“For claiming any customary right,...

Madras High Court Weekly Round-Up: January 23 to January 29, 2023

A weekly round-up of important cases from the Madras High Court and its subordinate courts. Citations: 2023 LiveLaw (Mad) 25 To 2023 LiveLaw (Mad) 33 NOMINAL INDEX Mr. AD Padmasingh Issac and others v. Karaikudi Achi Mess and another, 2023 LiveLaw (Mad) 25 The Designated Officer v. Jayavilas Tobacco Traders LLP, 2023 LiveLaw (Mad) 26 M/s. Paul Raj Engineering v....

Bombay High Court Weekly Round-Up: January 23 To January 29, 2023

Nominal Index [Citation 43 - 60]MA Multi-Infra Development Pvt. Ltd. v. ACIT 2023 LiveLaw (Bom) 43Vishwanatha Sridhar Prabhu v. Union of India & Anr. 2023 LiveLaw (Bom) 44Axis Trustee Services Limited v. Union of India and Ors. 2023 LiveLaw (Bom) 45ABC v. State of Maharashtra 2023 LiveLaw (Bom) 46Yoko Sizzlers v. Yokoso Sizzlers 2023 LiveLaw (Bom) 47Pradeep Sharma v. NIA 2023 LiveLaw...

Unless Caste-Based Insult Intended, Mention Of Victim's Caste Not An Offence Under SC/ST Act: Karnataka High Court

The Karnataka High Court has held that mere hurling of abuses without any intention to insult or make casteist remarks will not become an offence under Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act. A single judge bench of Justice M Nagaprasanna partly allowed the petition filed by one Shailesh Kumar V and quashed charges levelled against him under Section...

Kerala High Court Weekly Round-Up: January 23 To 29 January, 2023

Nominal Index [Citation: 2023 LiveLaw(Ker) 39-47]Fasaludheen A. & Anr. v. State of Kerala & Anr. and other connected matters 2023 LiveLaw (Ker) 39Firozalavi T.V. v. State of Kerala & Ors. 2023 LiveLaw (Ker) 40Kerala State United Nurses Association v. State of Kerala 2023 LiveLaw (Ker) 41Sayed Mohammed Noorul Ameer and Ors. v. U.T. Administration of Lakshadweep 2023 LiveLaw(Ker)...

Explanation 2 To S. 37(1) of Income Tax Act, Which Bars Deduction of CSR Expenses, Is Prospective In Nature: Delhi High Court

The Delhi High Court has reiterated that Explanation 2 to Section 37(1) of Income Tax Act, 1961, inserted by the Finance Act, 2014, which bars deduction of CSR expenses while computing income from business or profession, is prospective in nature. The bench of Justices Rajiv Shakdher and Tara Vitasta Ganju remarked that deductibility of CSR expenses under Section 37(1), prior to...

Judges Of High Court Hold Constitutional Post, Information About Their Salary and Allowances Cannot Be Disclosed Under Section 4(1)(b)(x) Of RTI Act: Gujarat High Court

The Gujarat High Court recently quashed and set aside State Information Commission's order directing disclosure of the salary and allowances of a former Additional Judge of the Gujarat High Court under the RTI Act. Chandravadan Dhruv had filed an application under the RTI Act on 14.06.2016 seeking certain information, one of which was to provide information regarding the Salary...

Consensual Teenage Relationship: Delhi High Court Grants Bail To Accused In POCSO Case As Victim Offers To Stand As ‘Surety’ For Him

Delhi High Court has granted bail to a 20-year-old in a POCSO case after the victim — the wife of accused, told the court that they were in a consensual relationship at the time of alleged offence, and is offering to stand as surety for him in case he is granted bail.In the decision on the bail application moved by the accused, Justice Anup Jairam Bhambhani said the offences under Section...

No-Claim Certificate In Pre-Printed Form And Pre- Condition To The Release Of Payment Amounts To Coercion : Delhi High Court

The High Court of Delhi has held that the a no-claim certificate is given under coercion if it was in a pre-printed form and a pre-condition to the release of payment under the final bill. The bench of Justices Vibhu Bakhru and Amit Mahajan held dispute between the parties cannot be said to be settled by accord and satisfaction on account of no-claim certificate given by the...

Since Investigation By DGGI Started Prior To Filing Of Application, AAR Order Is Invalid : Andhra Pradesh High Court

The Andhra Pradesh High Court has ruled that the term ‘any proceedings’ referred to in the proviso to Section 98(2) of the CGST Act/ Andhra Pradesh GST Act (APGST Act), includes within its ambit the investigation initiated against the applicant under the said Act. The bench of Justices U. Durga Prasad Rao and T. Mallikarjuna Rao noted that the proviso to Section 98(2) puts an...