Madras High Court Weekly Round-Up: December 12 to December 18, 2022

A weekly round-up of important cases from the Madras High Court and its subordinate courts. Citations: 2022 LiveLaw (Mad) 504 To 2022 LiveLaw (Mad) 510 NOMINAL INDEX Tmt.R.Nalini v Tmt.R.Nirmala, 2022 LiveLaw (Mad) 504 GP Bhaskar v Sumathi and another, 2022 LiveLaw (Mad) 505 Narendra Kumar Gupta v State rep by Assistant Director, Directorate of Enforcement, 2022 LiveLaw...

Kerala High Court Weekly Round-Up: December 12 To December 18, 2022

Nominal Index [Citation 2022 LiveLaw (Ker) 644- 657]Sajeevan v. State of Kerala 2022 LiveLaw (Ker) 644Neetha Lukose v. State of Kerala & Ors. 2022 LiveLaw (Ker) 645 G. S. Sreekumar v. State of Kerala and Others 2022 LiveLaw(Ker) 646All Kerala Private Bankers' Association v. The Commissioner of State Tax & Ors. 2022 LiveLaw (Ker) 647P.T. Prasannakumar & Ors. v. State of Kerala...

Allahabad High Court Weekly Round-Up: December 12 To December 18, 2022

NOMINAL INDEX Bal Kumar Patel Alias Raj Kumar v. State of U.P. and Another 2022 LiveLaw (AB) 524 Rajesh Kumar Sharma v. C.B.I. 2022 LiveLaw (AB) 525 Ansad Badruddin And Another v. State Of U.P. Thru. Prin. Secy. Home Lucknow And 2 Others 2022 LiveLaw (AB) 526 Devendra Pandey and others vs. State Of U.P. Thru. C.B.I. along with connected matters 2022 LiveLaw (AB) 527 Md....

Tax Cases Weekly Round-Up: 11 December to 17 December 2022

Supreme Court Income Tax Dept. Can't Initiate Reassessment Proceedings During The Pendency Of The Rectification Proceedings: Supreme Court Case Title: S.M. Overseas (P) Ltd. Versus CIT The Supreme Court has held that the income tax department cannot initiate the reassessment proceedings during the pendency of the rectification proceedings. The division bench of Justice M.R....

Arbitration Cases Weekly Round-Up: 11 December To 17 December, 2022

Bombay High Court: Application Of Hudson's Formula For Computation Of Loss In Construction Contract, Not Unreasonable: Bombay High Court Case Title: The State of Maharashtra & Ors. versus Bharat Constructions The Bombay High Court has ruled that while deciding the petition under Section 34 of the Arbitration and Conciliation Act, 1996 (A&C Act), the Court is not...

Some Working Knowledge Of Accounts & Finance Doesn't Make Army's Graduation Certificate Equivalent To Specialised Qualification: Delhi High Court

The Delhi High Court has dismissed a plea moved by an ex-serviceman of Indian Army seeking appointment in a subsidiary company of Indian Railways, on the basis of the graduation certificate issued by the Army, as a Junior Assistant (Finance) under ex-Servicemen quota.The ex-serviceman Raj Kumar's argument was that since he was having the experience of "working in Administration / Accounts...

"Gross Professional Misconduct": Allahabad HC Orders Enquiry Against Advocate For Printing His Name On Property Sale-Purchase Ad

The Allahabad High Court last week ordered the State Bar Council to hold an inquiry against an Advocate whose name was mentioned on advertising leaflets for property sale, purchase, resolution of disputes, etc. For context, an advocate cannot run any business personally and earn a profit as per Rule 47 of the Bar Council of India Rules.Calling this gross professional misconduct, the bench...

Bombay High Court Restrains Mumbai Khadi and Village Industries Association From Selling Any Goods Under 'Khadi' Mark

The Bombay High Court has temporarily restrained the Mumbai Khadi and Village Industries Association from using the mark 'KHADI' and 'Charkha' logo or any deceptively similar mark to sell any product as part of its trade name, or in any manner that may amount to passing off.The order was passed in a suit filed by Khadi and Village Industries Commission against the Association for...

Small Tax Effect: Monetary Limit To Prefer An Appeal Before The Supreme Court Is Rs. 2 crores: Supreme Court

The Supreme Court disposed of the appeal on the ground of low tax effects. The division bench of Justice M.R. Shah and Justice Sudhanshu Dhulia observed that the monetary limit to file an appeal before the Supreme Court is Rs. 2 crores.The respective parties contended that the tax effect in both the appeals for the relevant assessment years (1995–96 and 1996–97) would be less than Rs....

"Engage Special Counsels For HC Appearance Only In Unavoidable Circumstances": UP Govt To Its Depts, Agencies

The Uttar Pradesh Government has asked its department and agencies to engage only panel lawyers to argue cases in the High Court and further directed that in case private lawyers/special counsels are to be engaged in unavoidable circumstances, the facts/circumstances for the same should be intimated to the Advocate General's office.Special secretary of the state government's justice...

GST Council Meet Raises Threshold For Launching Prosecution To Rs 2 Crores

The 48th GST Council presided over by Smt. Nirmala Sitharaman, Union Minister for Finance and Corporate Affairs recommended decriminalizing offenses under Section 132, raising the threshold for tax prosecution, and lowering the amount of compounding in GST.Except for the offense of issuance of invoices without a supply of goods or services or both, the Council has recommended raising the...

AO Can't Pass Rectification Order to Disallow Set-off Of Loss By Invoking Section 79 of Income Tax Act, On Change In Assessee's Shareholding: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that Section 154 of the Income Tax Act, 1961 can only be exercised by the Assessing Officer for rectification of mistake which is apparent on the face of record. The Bench of Pramod Kumar (Vice President) and Aby T. Varkey (Judicial Member) held that the issue whether Section 79 of the Income Tax Act was applicable in...