Tax Cases Monthly Round-Up: October, 2022

Indirect Taxes Supreme court Supreme Court Directs Andhra Pradesh To Transfer To Jharkhand CST Collected From Tata Motors In Respect To Sale To APSRTC Case Title: Tata Motors Limited Versus Central Sales Tax Appellate Authority & Others Citation: 2022 LiveLaw (SC) 847 The Supreme Court has directed the state of Andhra Pradesh to transfer to Jharkhand the amount of...

Delhi Police Evidence 'Not Reliable And Sufficient' To Prove He Was Part Of Mob: Court Acquits Accused In 2020 Riots Case

A Delhi Court has acquitted an accused Noor Mohammad alias Noora of all the charges levelled against him by Delhi Police in a case of Northeast Delhi riots."There is no evidence of any kind of overt act against the accused herein, nor is there consistent testimony of four witnesses regarding identification of accused in riotous mob," said the courtAdditional Sessions Judge Pulastya...

Arbitration Cases Monthly Round-Up: October 2022

Supreme Court: Arbitral Tribunal Must Give Reasons For Fixing Interest Rate; Award Holder Not Entitled To Interest For Delay Caused By It : Supreme Court Case Title: Executive Engineer (R and B) versus Gokul Chandra Kanungo The Supreme Court recently held that a case where the award holder was responsible for delaying the proceedings which led to a huge lapse of time would be a...

CBDT Issues Draft common Income-tax Return-request for inputs from stakeholders and the general public

The Central Board of Direct Taxes (CBDT) has issued the draft common income-tax return request for inputs from stakeholders and the general public.Depending on the type of person and the nature of their income, taxpayers are currently required to file income tax returns on ITR-1 through ITR-7. The current ITRs are in the form of designated forms, and the taxpayer is required to go through all...

Morbi Bridge Collapse | "Allegations Against Them Are Well-Founded": Morbi Court Sends 4 Accused To Police Custody Till Nov 5

A Court in Morbi on Tuesday sent four accused to 5-day police custody in connection with the October 30 Morbi Bridge Collapse incident in which over 130 people lost their lives. The Bridge which was constructed during British rule had been closed since March for renovation. It was re-opened for the public just four days before it collapsed on Sunday night. Of the four accused, two...

Human Sacrifice Case | Kerala Court Denies Bail To Accused After Prosecution Says She Was Active Participant In Murders

The Judicial First Class Magistrate Court-VIII, Ernakulam on Wednesday dismissed the bail application filed by one of the accused, Laila Bhagaval Singh, in the Elanthoor human sacrifice case.The JFCM-VIII, Ernakulam, Eldose Mathew, found favour with the submission made by the prosecution that the incident in the said case is one which has had no precedent in the State in the recent past....

Are Aadhaar Card Details Given By People Requesting Video Call With Prisoners Verified? Delhi High Court Asks Tihar Superintendent

The Delhi High Court has directed the Superintendent of Tihar Jail to explain the procedure as to how the request for setting up video calls with prisoners are dealt with by the prison authorities.Justice Swarana Kanta Sharma also asked whether any record of such video call is maintained and for how much duration the call is allowed. The court has specifically asked whether the Aadhaar...

It Is For Principal To Raise Before Police Any Law & Order Situation In College: Kerala High Court Denies Protection To Part-Time Lecturer

The Kerala High Court on Tuesday refused to grant police protection to a part time lecturer at St. Thomas College, Kozhencherry, who pleaded that he was being harassed and threatened by members of the Students Federation of India (SFI), following what he claimed to be a "frivolous complaint" filed against him for questioning the unauthorized absence of two girls in his class.Justice...

Investigating Agency Cannot Compel Accused To Reveal Computer's Password, Such Action Violates Article 20(3): Delhi Court

A Delhi Court has last week held that an investigating agency has no right to seek the password of the electronic device of an accused without his consent as it will be violative of Article 20(3) of the Constitution of India and Section 161(2) of the Code of Criminal Procedure. Special Judge Naresh Kumar Laka of the Rouse Avenue Courts made the observation while dismissing an application moved...

Kantara Movie : Another Injunction Order Passed Against "Varaha Roopam" Song In Copyright Infringement Suit

Another Court in Kerala has passed an injunction order against the Kannada superhit movie "Kantara" in a copyright dispute over the song "Varaha Roopam". This time, Palakkad District Court has passed the ad-interim injunction order in a copyright infringement suit filed by Mathrubhumi Printing and Publishing Company Ltd, which holds copyright over "Navarasam" song, which has been...

If Demand Notice U/S 138 NI Act Mentions Correct Address Of Accused, Question Of Delivery Due To Variation In Postal Receipt To Be Decided At Trial: J&K&L HC

The Jammu and Kashmir and Ladakh High Court has held that if correct address of the accused is mentioned in the complaint as well as in the notice of demand under Section 138 of the Negotiable instrument Act, then mere variation of address in the postal receipt will not lead to a presumption that the notice was sent on a wrong address. "In these circumstances, the question whether the notice...

'Punitive, Stigmatic; Can Have Deleterious Effect On Judicial Officers' Morale': Kerala HC Sets Aside Transfer Of Judge Who Made 'Sexually Provocative' Dress Remark

Setting aside the order transferring Kozhikode Principal District & Sessions Judge, S. Krishnakumar to the post of Presiding Officer of a Labour Court, the Kerala High Court Wednesday said though the observations made by him in a bail order were derogatory to women, the transfer order was punitive in nature and apparently issued on account of the widespread criticism in media.A Division...