Supreme Court Biannual Digest 2022 - 2023 [Indian Penal Code]

Penal Code 1860Appeal against judgment of Allahabad HC which acquitted accused by setting aside conviction recorded by Trial Court under Section 302 and 148 IPC - Partly allowed - Accused convicted under Section 304 Part I r/w Section 149 IPC and for the offence under Section 148 IPC. State of Uttar Pradesh vs Subhash @ Pappu, 2022 LiveLaw (SC) 336 : AIR 2022 SC 1651 : (2022) 6 SCC...

Direct Tax Weekly Round-Up: 7 To 13 July 2024

Delhi High CourtLoans Extended By NOIDA Is Not Commercial Activity, Eligible For Section 10(46) Exemption: Delhi High CourtCase Title: New Okhla Industrial Development Authority Versus Union Of India & Ors.The Delhi High Court has held that the loans and advances extended by the New Okhla Industrial Development Authority (NOIDA) are not commercial activities and are eligible for...

Indirect Tax Weekly Round-Up: 7 To 13 July 2024

Delhi High CourtUploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High CourtCase Title: Kamla Vohra Versus Sales Tax OfficerThe Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.Bombay High Court Bombay High Court Quashes Customs Duty...

Supreme Court Weekly Digest With Subject /Statute Wise Index [May 11 to 20]

Citations 2024 LiveLaw (SC) 391 to 2024 LiveLaw (SC) 414Arbitration and Conciliation Act, 1996Withdrawal of arbitrator – An Arbitrator always has the option to withdraw for any reason. Therefore, he can withdraw because of the parties' non­cooperation in the proceedings. But in such a case, his mandate will be terminated, not the arbitral proceedings. (Para 13) Dani Wooltex Corporation...

Consumer Cases Weekly Round-Up: 1st to 7th July,2024

Orissa High Court Consumer Commission Has No Jurisdiction To Entertain Matters Coming Under Purview Of SARFAESI Act: Orissa High Court Case Title: The Chief Manager-cum-Authorized Officer, Union Bank of India, Jharsuguda v. Rajesh Kumar Agrawal & Anr. The Orissa High Court has held that the Consumer Commissions do not have jurisdiction to entertain any suit or proceeding...

Allahabad High Court Weekly Round-Up: July 1 – July 7, 2024

NOMINAL INDEX Maharaj Kumari Vishnupriya v. State of U.P. and 2 Ors. 2024 LiveLaw (AB) 414 Kailash vs state of UP 2024 LiveLaw (AB) 415 S. Vignesh Shishir vs. Rahul Gandhi, Member Of Lok Sabha And Others 2024 LiveLaw (AB) 416 Ibne Haidar And 8 Others vs. State Of U.P. And 7 Others 2024 LiveLaw (AB) 417 State Of U.P. And Others vs. M/S Harish Chandra India Limited 2024...

RERA Cases Weekly Round Up - 1 July to 7 July,2024

Maharashtra Real Estate Regulatory Authority MahaRERA Orders Builder To Pay Interest To Homebuyers Of Suburbia Estate For Delayed Possession Case – Rakesh Narendra Dhopte Versus Pranay Shingi A/w 3 others Maharashtra Real Estate Regulatory Authority (Authority) bench, comprising Mahesh Pathak (Member – I), has directed the builder to pay interest to the homebuyers...

Jharkhand High Court Half Yearly Digest: January - June 2024

Nominal Index [Citations: 2024 LiveLaw (Jha) 1- 103]Rahul Yadav @ Hari Kumar Yadav, vs. The State of Jharkhand & Anr 2024 LiveLaw (Jha) 1Gautam Kumar Banarjee vs. Dr. C.P. Vidyarthi & Anr 2024 LiveLaw (Jha) 2Steel Authority of India Ltd vs. The State of Jharkhand and others 2024 LiveLaw (Jha) 3CTET Utteern Abhiyarthi Sangh vs. State of Jharkhand 2024 LiveLaw (Jha) 4Branch Manager,...

ITAT Half Yearly Digest: January To June 2024 - PART II

Failure To Produce Share Certificate Is No Basis To Doubt Share Purchase Transaction: Mumbai ITAT Refers Art 265 Of ConstitutionCase Title: Shantaben Fathechand Mehta verses Income-tax Officer Referring to Article 265 of the Constitution of India, the Mumbai ITAT remanded the case to the file of AO with direction to verify factual aspects, pertaining to the purchase of the shares in...

ITAT Half Yearly Digest: January To June 2024 - PART I

S. 54F Exemption Not Available On Property Predominantly Being Used For Religious Purposes: ITATCase Title: Asstt. CIT Versus Iqbal Ali KhanThe Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has held that exemption under Section 54F of the Income Tax Act is not available on property predominantly being used for religious purposes.ITAT Deletes Addition Of Unexplained Investment In...

Indirect Tax Half Yearly Digest: January To June 2024

Supreme CourtCustoms Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme CourtCase Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi (Import)Citation : 2024 LiveLaw (SC) 239Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of...

Indirect Tax Half Yearly Digest: January To June 2024 - PART II

Allahabad High CourtAllahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since LongCase Title: Qamar Ahmed Kazmi vs. State of U.P. Citation: 2024 LiveLaw (AB) 131The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of...