Indirect Tax Cases Monthly Round Up: March 2024

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

Direct Tax Cases Monthly Round Up: March 2024

Delhi High Court Revisional Jurisdiction Can't Be Invoked For Inadequacy Of Enquiry By AO: Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. Ltd. The Delhi High Court has held that the inadequacy of the inquiry by the AO with respect to certain claims would not in itself be a reason to invoke the powers enshrined in Section 263 of the Income...

ITAT Cases Monthly Round-Up: March 2024

Filing Return By Due Date U/s 139 Is Mandatory For Political Party To Claim Exemption U/s 13A: Delhi ITAT Refuses To Stay Recovery Against Congress Party Case Title: Indian National Congress Verses Deputy Commissioner of Income Tax While holding the argument that an assessee is entitled to a stay on the recovery proceedings on payment of 20% of the demand during the pendency...

CESTAT Cases Monthly Round-Up: March 2024

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS,...

Calcutta High Court Quarterly Digest: January 2024-March 2024 [Citations 1-78]

NOMINAL INDEXBerger Paints India Limited v JSW Paints Private Limited 2024 LiveLaw (Cal) 1Gopal Ranjan Bandopadhyay @ Gopal Ranjan Banerjee v Smt. Manidipa Banerjee (Talukdar) 2024 LiveLaw (Cal) 2Poulami Biswas v Shamik Biswas 2024 LiveLaw (Cal) 3State of West Bengal & Ors. v Achinta Roy @ Achinta Kumar Roy Ghatak Choudhury 2024 LiveLaw (Cal) 4MINATI BHADRA & ORS. v DILIP KR. BHADRA...

Supreme Court Weekly Digest With Subject /Statute Wise Index [March 11 to 17]

Citations 2024 LiveLaw (SC) 220 to 2024 LiveLaw (SC) 239Anticipatory BailCustodial interrogation is one of the effective modes of investigating into the alleged crime. It is equally true that just because custodial interrogation is not required that by itself may also not be a ground to release an accused on anticipatory bail if the offences are of a serious nature. However, a mere assertion...

Jammu and Kashmir and Ladakh High Court Monthly Digest: March 2024

Nominal Index:Neelam Sharma Vs Ashok Kumar 2024 LiveLaw (JKL) 31Principal Commissioner of Income Tax Versus Dr. Karan Singh 2024 LiveLaw (JKL) 32Choudhary Piara Singh Vs Kuldeep Singh 2024 LiveLaw (JKL) 33UT of J&K Vs Ram Rattan 2024 LiveLaw (JKL) 34Simranjeet Singh Vs Union Of India 2024 LiveLaw (JKL) 35Gulab Singh Vs Kuldeep Singh 2024 LiveLaw (JKL) 36Jehangir Ahmad Mir Vs UT of...

Karnataka High Court Weekly Roundup: March 25 - March 31, 2024

Citations: 2024 LiveLaw (Kar) 142 To 2024 LiveLaw (Kar) 156Nominal Index: N M Suresh AND Sudeep S. 2024 LiveLaw (Kar) 142Amith M Jain AND State of Karnataka. 2024 LiveLaw (Kar) 143Althaf Ahamed AND State of Karnataka & Others. 2024 LiveLaw (Kar) 144THIMMAPPA AND THE STATE BY HOLALKERE POLICE. 2024 LiveLaw (Kar) 145Veeranna G Tigadi AND High Court of Karnataka & Others. 2024 LiveLaw...

Delhi High Court Quarterly Digest: January To March, 2024 [Citations 1 - 384]

Citations 2024 LiveLaw (Del) 1 to 2024 LiveLaw (Del) 384NOMINAL INDEXKHADI AND VILLAGE INDUSTRIES COMMISSION v. GIRDHAR INDUSTRIES AND ANR. 2024 LiveLaw (Del) 1VINOD KUMAR v. STATE (GNCT OF DELHI) 2024 LiveLaw (Del) 2CIT Versus RRPR Holding Pvt. Ltd. 2024 LiveLaw (Del) 3Neelam Azad v. State 2024 LiveLaw (Del) 4Sanket Bhadresh Modi v. Central Bureau Of Investigation & Ors. 2024 LiveLaw...

Andhra Pradesh & Telangana High Court Weekly Round-Up: March 25 - March 31, 2024

Nominal Index:Pinapala Uday Bhushan vs The State of Andhra Pradesh, 2024 LiveLaw (AP) 25S.v.v.estates (swarna Palace) Versus The State Of Andhra Pradesh and Others, 2024 LiveLaw (AP) 26Smt. G. Krishnaveni vs The State through S.H.O., PS, 2024 LiveLaw (TS) 53Dubbudu Ramakanth Reddy vs State of TS, 2024 LiveLaw (TS) 54Central Bureau of Investigation, vs Sridhar Subasri, A2 2024 LiveLaw...

Monthly Digest Of IBC Cases: March 2024

Supreme Court IBC | Resolution Plan Approved By CoC Can't Be Withdrawn or Modified By Resolution Applicant: Supreme Court Case Title: Deccan Value Investors L.P. & Anr. Versus Dinkar Venkatasubramanian & Anr. Citation: 2024 LiveLaw (SC) 265 The Supreme Court has reiterated that once a resolution plan is approved by the Committee of Creditors (“CoC”) then...

Arbitration Monthly Round-Up -March 2024

Supreme Court Court May Refuse To Appoint Arbitral Tribunal If S.11(6) Petition Is Barred By Limitation Or Claim Is Ex-Facie Time Barred : Supreme Court Case Title: M/s Arif Azim Co. Ltd. Versus M/s Aptech Ltd., ARBITRATION PETITION NO. 29 OF 2023 In a recent ruling, the Supreme Court held that the Limitation Act, 1963 is applicable to proceedings for appointment of arbitrator...