Minor Rape Case | Allahabad HC Orders Disciplinary Actions Against Cop For Absolving Accused Of Charges During Probe

The Allahabad High Court recently directed the State's Director General of Police (DGP) to initiate disciplinary proceedings against a police officer for deliberately and wilfully trying to ensure that the accused in a minor's rape case, are absolved of charges during the investigation.The bench of Justice Suneet Kumar and Justice Syed Waiz Mian further noted that the cop adorned upon himself...

Offence U/S 3(u) SC-ST Act For Promoting Hatred Against Community Not Attracted If Not In Public View: HC Grants Relief To Karnataka Golf Assn Office Bearers

The Karnataka High Court recently quashed the First Information Report (FIR) filed against office bearers of the Karnataka Golf Association by a former member of the Association, under the provisions of the Scheduled Caste and Scheduled Tribes (Prevention of Atrocities) Act. A single judge bench of Justice M Nagaprasanna observed,"If the narration in the complaint is noticed...

Accused Not Entitled To Default Bail Due To Non-Filing Of FSL Report Along With Chargesheet: Gujarat High Court

The Gujarat High Court has recently observed that an accused won't be entitled to default bail if the police have not filed an FSL report along with the charge sheet.The bench of Justice Samir J. Dave observed thus as it noted that a charge sheet filed without annexing the FSL report cannot be termed as defective or incomplete and thus, non-filing of the FSL report gives no indefeasible right...

GST Exemption On Amount Towards Unparallel Health Insurance Scheme: Maharashtra AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the GST is not applicable on charges collected under an unparalleled health insurance scheme.The two-member bench of Rajeev Kumar Mital and D.K. Srinivas has observed that the fees and other charges received from students and recoupment charges received from patients would constitute consideration for "outward...

SARFAESI Act | Bank Can Auction Property With Encumbrances But Bidders Must Be Informed, 'As Is Where Is' Clause Not Sufficient: JKL High Court

The Jammu and Kashmir and Ladakh High Court recently ruled that a Bank can auction the property even with encumbrances attached to property under the SARFAESI Act but it is incumbent upon the Bank to disclose the encumbrances and litigations attached to the property to all the persons who want to participate in the same and to the successful bidder. A bench comprising Justice...

RCM Not Applicable On Reimbursement Of Expenses Paid On Behalf Of Company At Actuals Incurred By The Employee Staff Who Is Also A Whole-Time Director: AAR

The Karnataka Authority for Advance Ruling (AAR) has held that the reverse charge mechanism (RCM) is not applicable to reimbursement of expenses paid on behalf of the company at actuals that are incurred by the employee staff, who is also a whole-time director of the company.The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that reimbursement of expenses at an actual...

'Unknown To Law': Karnataka High Court Dismisses Muslim Couple's Plea On Adopting Unborn Hindu Child

The Karnataka High Court has said that Mohammedan Law does not recognise adoption and thus an agreement entered into between a Hindu couple to give their unborn child in adoption to a Muslim couple is not allowed. A division bench of Justice B Veerappa and Justice K. S. Hemalekha dismissed a petition filed by the couples challenging the judgment of Additional Senior Civil Judge...

Advance Given For Hospital Project, Later Abandoned, Allowable As Revenue expenditure: ITAT

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has held that the advance was given for setting up a hospital project, and since the project was abandoned and the advance given could not be recovered, the sum is allowable as a revenue expenditure.The two-member bench of Sonjoy Sarma (Judicial Member) and Manish Borad (Accountant Member) has observed that the advance was given...

TDS Deduction From Salaries: CBDT Issues Circular

The Central Board of Direct Taxes (CBDT) has issued a circular regarding the deduction of tax at source from salaries.The Circular comprehensively explained employers' obligations regarding the deduction of tax at source from salaries under Section 192 of the Income-tax Act, 1961, for the financial year 2022–23.Section 192 of the Income Tax Act, 1961, deals with tax deducted at source (TDS)...

TDS Exemption Not Applicable On Cash Withdrawal By Primary Agricultural Credit Co-Operative Societies: Madras High Court

The Madras High Court has held that the TDS exemption under Section 194N of the Income Tax Act is not applicable to cash withdrawal by primary agricultural credit co-operative societies.The bench of Justice Anitha Sumanth has noted that the provisions of Section 194 N provide for a mandatory deduction of 2% of cash withdrawals and the object is to discourage and drive the move toward a...

No Fetter, Embargo Or Legal Impediment For A Trust To Be A Resolution Applicant: NCLAT Chennai

The National Company Law Appellate Tribunal ("NCLAT"), Chennai Bench, comprising of Justice M Venugopal (Judicial Member) and Mr. Kanthi Narahari (Technical Member), while adjudicating an appeal filed in M/s. Aswathi Agencies v Bijoy Prabhakaran Pulipra & Ors., has held that there is no fetter, embargo or any legal impediment for a Trust to become a Resolution...

GST Concessional Rate Is Not Applicable On Maintenance And Repair Services Of Test-Bench Equipment For Aeronautics: AAR

The Karnataka Authority of Advance Ruling (AAR) has held that a concessional rate under GST is not applicable to maintenance and repair services of test-bench equipment for aeronautics.The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. have observed that the concessional rate of GST of 5% is applicable to only Maintenance, repair or overhaul services in respect of aircraft,...