Supreme Court Weekly Round-Up (29 July-04 August, 2024)

Live Law has got you covered with all the latest updates of this last week. This digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the past week, providing a succinct overview. Orders/ Judgments Supreme Court Refuses To Stay HC Judgment Nullifying Bihar's 65% Quota Law At Present Stage, Agrees...

Kerala High Court Weekly Round-Up: July 29- August 04, 2024

Nominal Index [Citations: 2024 LiveLaw (Ker) 480 – 505]Sajid Muhammedkutty v State of Kerala and Another, 2024 LiveLaw (Ker) 480Moidutty Musliyar v Sub Inspector Vadakkencherry Police Station, 2024 LiveLaw (Ker) 481Rasheeda Bano v Union of India, 2024 LiveLaw (Ker) 482Intersource Exports (P) Ltd. Versus Deputy Commissioner Of State Tax, 2024 LiveLaw (Ker) 483XXX V State of Kerala, 2024...

ITAT Weekly Round-Up: 28 July To 3 August 2024

Even If STT Not Paid At Time Of Acquisition, Trust Entitled To Claim LTCG Exemption: ITATCase Title: Dy. Commissioner of Income Tax- 23(1) Versus Business Excellence TrustThe Mumbai Bench Income Tax Appellate Tribunal (ITAT) has held that even if the Securities Transaction Tax (STT) was not paid at the time of acquisition, the assessee-trust would be entitled to claim exemption of...

Indirect Tax Weekly Round-Up: 28 July To 3 August 2024

Supreme CourtGujarat Value Added Tax Act | 'Purchase Price' Definition Doesn't Include Value Added Tax : Supreme CourtCase Title: The State Of Gujarat Vs. M/S. Ambuja Cement Ltd.Citation : 2024 LiveLaw (SC) 544While Interpreting the definition of the 'Purchase Price' under the Gujarat Value Added Tax Act of 2003 (“GVAT”), the Supreme Court on Friday (August 2) observed that the...

Direct Tax Weekly Round-Up: 28 July To 3 August 2024

Supreme CourtVodafone Idea Not Liable To Deduct TDS On Charges Paid To Non-Resident Telecom Operators : Supreme CourtCase Title: Deputy Director of Income Tax & Anr. v. M/S. Vodafone Idea Ltd.Citation :2024 LiveLaw (SC) 522Dismissing a petition filed by the Income Tax Department, the Supreme Court recently upheld the view that Vodafone Idea is not liable to deduct TDS (tax deducted at...

Jammu & Kashmir And Ladakh High Court Monthly Digest: July 2024

Nominal Index:MOHAMMAD SHAHBAZ MIR VS UNION OF INDIA 2024 LiveLaw (JKL) 175Gorav Sayal Vs UT of J&K 2024 LiveLaw (JKL) 176Ramtech Software Private Limited Vs Ut Of J&K And Another 2024 LiveLaw (JKL) 177Manzoor Ahmad Yatoo Vs UT of J&K 2024 LiveLaw (JKL) 178Bansi Lal Vs UT of J&K 2024 LiveLaw (JKL) 179Mehraj ud din Andrabi Vs Zia Darakshan 2024 LiveLaw (JKL) 180Yawar Ahmad Malik...

Punjab & Haryana High Court Weekly Round-Up: July 22 - July 28, 2024

Nominal Index [Citations 166-176]Manpreet Kaur v. State of Punjab 2024 LiveLaw (PH) 166Mrs. Shiv Dei Guleria v. Union of India and Ors 2024 LiveLaw (PH) 167Jitender Jatasra v. State of Haryana & Ors. 2024 LiveLaw (PH) 168Varinder Pal Singh Dhoot V. UOI & Anr. 2024 LiveLaw (PH) 169Gurpreet Singh Sabharwal v. State of Haryana and others 2024 LiveLaw (PH) 170Ritu v. State of Haryana...

Indirect Tax Cases Monthly Round Up: July 2024

Supreme CourtCustoms Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme CourtCase Title: M/S Navayuga Engineering Co. Ltd. Versus Union Of India & Anr.Citation : 2024 LiveLaw (SC) 504In a notable ruling relating to the Customs Act of 1962, the Supreme Court on Tuesday (July 23) held that the importer would be liable to pay...

Direct Tax Cases Monthly Round Up: July 2024

Supreme CourtState Not Liable To Collect Tax At Source While Giving Contractors Permit To Vend Liquor At Fixed Retail Price : Supreme CourtCase Details : THE EXCISE COMMISSIONER KARNATAKA & ANR. v. MYSORE SALES INTERNATIONAL LTD. & ORS CIVIL APPEAL NO. 2168 OF 2007Citation : 2024 LiveLaw (SC) 496The Supreme Court recently held that any vendor who buys liquor from state...

ITAT Tax Cases Monthly Round Up: July 2024

ITAT Allows Depreciation Claim On Non Compete Fee, Deletes PenaltyCase Title: Metro Tyres Limited Versus ACITThe Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the claim of depreciation on non-competing fees.Long Term Capital Gain On Sale Of Shares By Mauritius Company Is Not Liable To Be Taxed In India: ITATCase Title: M/s. Superb Mind Holdings Ltd. Versus Assistant...

Calcutta High Court Weekly Round-Up 22nd July To 28th July, 2024

NOMINAL INDEXGaurav Churiwal vs Concrete Developers LLP and Ors. Citation: 2024 LiveLaw (Cal) 170Vishal Jhajharia Versus The Assessment Unit, Income Tax Department Faceless Assessment Centre & Ors. Citation: 2024 LiveLaw (Cal) 171Ashok Kumar Gupta Vs M.D. Creations And Ors. Citation: 2024 LiveLaw (Cal) 172Kotak Mahindra Bank Ltd. Vs Jaymony Debnath And Ors. Citation: 2024 LiveLaw...

Weekly Digest Of IBC Cases: 22nd July 2024 To 28th July 2024

Supreme Court IBC | CIRP Of Holding Company Cannot Include Subsidiary's Assets: Supreme Court Case no. – Civil Appeal No. 4565 of 2021 Case Title – BRS Ventures Investments Ltd. v. SREI Infrastructure Finance Ltd. & Anr. The Supreme Court on Monday (July 23) held that a holding company is not the owner of its subsidiary's assets and thus, subsidiary assets cannot...