News Updates
Persons Not Party To Suit But Interested In Decree Can Be Added As Judgement Debtors In Execution Proceedings: Calcutta HC
The Calcutta High Court in a recent decision permitted the adding of names of Kolkata Municipal Corporation [KMC] and its Commissioner as judgement-debtors in execution proceedings of a case even though they were not a party to the original suit when the decree was passed."If we read the provisions of Code of Civil Procedure in a technical or a restricted sense then the difficulty would be...
Presiding Judge Required To Give Adequate Reasons In Opinion On Sentence Remission U/S 432(2) CrPC: Chhattisgarh High Court
The Chhattisgarh High Court recently observed that a presiding officer of the sentencing court while giving an opinion on a remission application should give adequate reasons. Inadequate reasons in the opinion of the presiding officer of the sentencing court would not satisfy the requirements of Section 432 (2) of the Code of Criminal Procedure, the bench comprising Justice...
Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) observed that as per Rule 3 of Sub Rule (II) of the Taxation of Services (Provided from Outside India and Received in India)...
Self-Certified Copies Of Documents Are Sufficient For Claiming Exemption Under Section 12AA of the Income Tax Act: ITAT
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the self-certified copies of documents are sufficient for the purpose of claiming exemption under section 12AA of the Income Tax Act.The two-member bench of Dr.S. Seethalakshmi (Judicial Member) and Rathod Kamlesh Jayantbhai (Accountant Member) have observed that CIT(E) has erroneously passed the order without...
Review Of Judgment/Order Passed Under Section 11 Of The A&C Act Is Not Permissible: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that review of an order/judgment passed under Section 11 of the A&C Act is not permissible. The Bench of Justice R. Raghunandan Rao held that power of review is the creature of a statute and in absence of any such provision in a statute, an order/judgment cannot be reviewed on its merit unless it is for some procedural irregularity....
DGFT Issues Clarification On Export Policy of Rice
The Director General of Foreign Trade (DGFT) has issued a trade notice regarding the export policy of rice.The government changed the export policy for broken rice from "free" to "prohibited" with immediate effect by notification dated September 8, 2022, which was followed by trade notices dated September 28, 2022.The DGFT received complaints about rice (5% and 25%) have been made, claiming...
ITAT Disallows Cost of improvement As Assessee Did Not Produce Supporting Bills, Vouchers, Source Of Funds
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has disallowed the cost of improvement as the assessee failed to produce supporting bills, vouchers, sources of funds, etc.The two-member bench of Sandeep Singh Karhail (Judicial Member) and Om Prakash Kant (Accountant Member) noted that the claim of the assessee was denied by the lower authorities in the absence of proof with regard...
BCI Stays Elections Of Rajasthan High Court Bar Association(Jaipur) On Plea To Enforce "One Bar One Vote" Policy
The Bar Council of India has in a plea seeking implementation of the principle of "One Bar One Vote" in the State of Rajasthan and upcoming elections of the Rajasthan High Court Bar Association at Jaipur, issued notice to the Secretary, Bar Council of Rajasthan and Secretary, Rajasthan High Court Bar Association.The Bar Council also directed a stay on the upcoming elections of the High Court...
CBIC Issues Clarification On Extended Timelines For GST Compliance
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification on the extended timelines for GST compliance.The CBIC has issued the notification dated 28.09.2022 by which it appointed 01.10.2022 as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, 2022, shall come into force.Section 100(b) of...
Direct Correlation Between Incinerator's Toxic Gases And Rising TB Cases, Shift Waste Plant: Govandi Residents To Bombay High Court
A civic action society in a case pending before the Bombay High Court has claimed that there is a direct correlation between the emission of toxic gases from a biomedical waste treatment plant's incinerator at Govandi and the annual figure of about 5000 tuberculosis cases in the area."At least 4500-5000 persons in M (East) Ward are diagnosed with Tuberculosis every year and that the number...
ITAT Allows Deduction To ICICI Bank On Interest Expense On Perpetual Bonds
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed ICICI Bank the deduction on interest expense on perpetual bonds.The two-member bench of Kavitha Rajagopal (Judicial Member) and Amarjit Singh (Accountant Member) has observed that merely that RBI recognises treating the said debt instruments as additional tier/capital would not change the nature of Innovative Perpetual...
Delhi High Court Orders Shifting Of Kashmiri Separatist Leader To AIIMS After Cancer Diagnosis
The Delhi High Court has directed the RML Hospital and Tihar Jail authorities to ensure that the Kashmiri separatist leader Altaf Ahmad Shah - who has been in custody since 2018 in a terror funding case, is shifted to Delhi's All India Institute of Medical Science, after he was diagnosed with renal cancer. Observing that Shah's medical record reveals that he is suffering from various...