News Updates
No Section 40(a)(ia) Disallowance In Case Of Short Deduction Of TDS: Delhi High Court
The Delhi High Court has held that no disallowance under Section 40 (a)(ia) of the Income Tax Act is called for in the case of a short deduction of TDS and the correct course of action would have been to invoke Section 201 of the Income Tax Act. The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that disallowance under section 40A(2)(b) has...
Magistrate Can't Probe Matter Or Discharge Accused Where Offence Is Cognizable By Sessions Court: Allahabad High Court
The Allahabad High Court has observed that whenever it is provided that an offence is cognizable by the Session Court, the Magistrate cannot probe the matter and cannot discharge the accused. With this, the Court set aside an order of magistrate dismissing discharge application filed by an accused booked under Section 306 IPCThe bench of Justice Brij Raj Singh further observed that the...
Merely Because Sexual Abuse Results In Tying Of Knot Between Victim & Accused Or Birth Of Child Does Not Mitigate Act Of Rape: Delhi High Court
The Delhi High Court has observed that merely because an act of sexual abuse results in tying of knot between the victim and the accused or in birth of a child, it does not mitigate the act of rape. It added that the consent of a minor is immaterial and inconsequential in law.Justice Anoop Kumar Mendiratta also added that the act of claiming consent of the minor by accused, after luring...
No Plans For "Federal Judiciary System"; Centre Has No Power To Examine Judicial Corruption : Law Minister Tells Lok Sabha
The Union Minister for Law & Justice, Kiren Rijiju, has informed the Lok Sabha that there is no plan to bring in a federal judiciary system.In response to question in this regard, the Ministry said that the Constitution provides for a single, integrated system of Courts to administer both Union and State law adopting the option of a federal system of governance and existence of Central...
Explanation To Section 14A Of Income Tax Act Will Not Apply Retrospectively: Delhi High Court
The Delhi High Court has ruled that the Explanation to Section 14A of the Income Tax Act, 1961, added vide the Finance Act, 2022, cannot be presumed to be retrospective in nature since it is clarificatory in nature and alters the law as it stood earlier. The Division Bench of Justices Manmohan and Manmeet Pritam Singh Arora held that in view of the law laid down by the Supreme...
'Not Maintainable': Special Mumbai Court Rejects Plea For 'Blanket' Anticipatory Bail Alleging Victimization Of Congress Members By ED
Special ED Court in Mumbai rejected a plea for blanket anticipatory bail to restrain the Enforcement Directorate from allegedly victimizing Congress members and other members of the Maha Vikas Aghadi, the former ruling coalition in Maharashtra.The court observed that such "representative relief" for a third person couldn't be granted."It has to be noted that such application which seeks relief...
Constitution Of Arbitral Tribunal Does Not Restrict Application For Interim Relief If "Entertained" By The Court : Karnataka High Court Reiterates The Law
The Karnataka High Court has ruled that the restriction contained under Section 9(3) of the Arbitration and Conciliation Act, 1996 (A&C Act) would not apply once an application under Section 9(1) for interim measures has been "entertained" by the Court before the appointment of the arbitrator.The Single Bench of Justice Sachin Shankar Magadum observed that, as per the law laid down...
Karnataka High Court Quashes CBIC Circular Imposing GST On Annuity Payments Awarded By Highway Authorities To concessionaires
The Karnataka High Court has quashed the circular issued by the Central Board of Indirect and Customs (CBIC) clarifying that GST is not exempt on the annuity (deferred payments) paid for the construction of roads and allowed the Writ Petition filed by the petitioner. The single bench of Justice M.I. Arun observed that a circular which clarifies the notification cannot have the effect...
SAT Sets Aside SEBI Findings Of Fraud Against NDTV Promoters; Reduces Penalties Imposed For Non-Disclosure Of Loan Agreement
The Securities Appellate Tribunal at Mumbai has set aside the findings of the Securities and Exchange Board of India which held NDTV promoters Prannoy Roy and Radhika Roy liable for committing fraud on its investors by non-disclosure of a loan agreement with Vishvapradhan Commercial Pvt Ltd.The SAT also reversed the SEBI finding that the the promoters had ceded control to VCPL over NDTV...
Hotel Did Not Have Smoke Detector And Staffs Were Not Acquainted To Operate Fire Extinguishers; Deficiency in Service of Hotel; NCDRC Imposes Costs
The bench of National Commission comprising Justice C. Viswanath, Presiding Member and Ram Surat Ram Maurya, Member has observed that, the Hotel did not have smoke detector and the staffs of hotel were not acquainted to operate fire extinguishers. Negligence on the part of the hotel is proved. In this case, the deceased was serving as Sales Director in Riddhi Technology, Pvt...
Karnataka High Court Issues Notice On Plea Challenging State's Anti-Religious Conversion Ordinance
The Karnataka High Court on Friday issued notice to the State government on a petition challenging the constitutional validity of its law on Anti-Religious conversion.A division bench of Acting Chief Justice Alok Aradhe and Justice J M Khazi issued notice on a public interest litigation filed by Evanelical Fellowship of India and All Karnataka United Christian Forum For Human...
Definition Of "Public Authority" Under RTI Act Has No Application In Service Dispute: Delhi High Court
The Delhi High Court has observed that the definition of 'public authority' as contained under sec. 2(h) of Right to Information (RTI) Act, 2005 has no application in a service matter.Justice C Hari Shankar was dealing with an application under sec. 340 of the Code of Criminal Procedure, 1973 moved in regular second appeal pending before it. The application, moved by on Rakesh Kumar...