TOLA Extends Income Tax Reasssment Timelimit; Notices Can Be Issued After 2021 Under Old Regime : Supreme Court

The Supreme Court on Thursday (October 3) set aside the judgments of the High Courts which held that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions Act) (TOLA) 2021 will not extend the time limit for issuing notices for re-assessment under the Income Tax Act.A bench comprising Chief Justice of India DY Chandrachud, Justice JB Pardiwala and Manoj Misra delivered...

Justice Surya Kant Reflects On A.K. Sen's Enduring Impact On Law And Society

“What Palkhiwala is to Bombay, AK Sen was to Calcutta” said Justice Dipankar Dutta at the AK Sen Memorial Lecture Organised by the AK Sen Memorial Foundation at the India International Centre, New Delhi on 1st October. The Lecture was delivered by Justice Surya Kant, Judge, Supreme Court of India on the topic “Advancing Justice Through The Legal Services Act And The...

[ONLY 3 DAYS LEFT!] Register NOW For LiveLaw Academy's Advanced Course On Bharatiya Sakshya Adhiniyam With Former Judge, BG Harindranath! Secure Your Spot Today!

In 2020, the Government of India embarked on an ambitious exercise of reforming the Criminal Justice System. On 11th August 2023, three bills titled Bharatiya Nyaya Sanhita (BNS), 2023, Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 and Bharatiya Sakshya Bill, 2023 seeking to repeal and replace the Indian Penal Code (IPC), 1860, the Code of Criminal Procedure (CrPC), 1973 and the Indian...

Delhi Police's Prohibitory Order Against Gatherings Withdrawn, Solicitor General Tells Supreme Court

The Solicitor General of India, Tushar Mehta today (October 3) informed the Supreme Court that the order of Delhi Police Commissioner prohibiting public gatherings beyond 5 or more persons from September 30 to October 5 has been withdrawn. The SG made this statement before the bench of CJI DY Chandrachud and Justices JB Pardiwala and Manoj Mishra in response to an urgent mentioning of a...

Supreme Court Restrains TN Police Enquiry Against Sadhguru's Isha Yoga Centre, Transfers Petition From Madras HC

The Supreme Court on Thursday (October 3) restrained the Tamil Nadu police from conducting any further enquiry against the Isha Yoga Centre run by spiritual leader Sadhgur at Coimbatore pursuant to the directions issued by the Madras High Court.The Court transferred the habeas corpus petition, in which the High Court passed the order, from the High Court to the Supreme Court. The Supreme...

End Caste-Based Allotment Of Work To Prisoners, Delete Caste Column In Prison Registers : Supreme Court

The Supreme Court today (October 3) laid down crucial guidelines for the prevention of segregation and division of labour solely on the basis of the caste of the prisoners in Prisons.The Court struck down the provisions of the Prison Manuals of several States as per which jobs were assigned to prisons based on their castes. The Court held that assigning cleaning and sweeping to the...

GST Input Tax Credit On Construction Costs Can Be Claimed If Building Construction Was Necessary For Renting Out Service : Supreme Court

The Supreme Court on Thursday (October 3) held that if construction of a building is essential for supplying services such as renting out, it could fall into the "plant" exception to section 17(5)(d) of CGST Act which provides that Input Tax Credit cannot be claimed for construction material (other than plant or machinery) for immovable property construction. “If the construction of a...

Supreme Court Directs States/UTs To Implement Centre's Guidelines On School Safety And Security

The Supreme Court recently directed all State Governments and Union Territories to implement the “Guidelines on School Safety and Security, 2021” issued by the Union Government to fix responsibility of school management to protect children from natural disasters, health hazards, abuse, violence, and accidents.A bench of Justice BV Nagarathna and Justice N Kotiswar Singh...

Govt Seeks To Recall High Court Order Asking Not To Deploy Punjab Police For Judge's Security, Says It Tarnishes Reputation Of The Force

The Punjab Government has filed an application seeking recall of a Punjab & Haryana High Court order passed on September 27- directing not to deploy Punjab Police for security of a sitting High Court judge who exposed "large-scale lapses on the part of investigating agencies" of Punjab and whose security was compromised in a recent incident. The division bench of Chief Justice Sheel Nagu...

Better That State Transport Corporations Avail Third-Party Insurance, Suggests Supreme Court

The Supreme Court on October 1 suggested to the State Governments that the State Public Transport Corporations avail third-party insurance coverage to ensure that victims of the accidents caused by the State buses get timely compensation as per the Motor Vehicles Act.A bench of Justices M.M. Sundresh and Justice Aravind Kumar was hearing a writ petition which raised various issues relating...

Supreme Court Seeks Union's View On TDS Liability On Interest Accrued On Motor Accident Compensation

The Supreme Court on October 1 sought the views of the Union and Income Tax Department on the applicability of Tax Deduction at Source (TDS) on the interest liability over and above Rs. 50,000 compensation awarded in Motor Accident Claims. A bench of Justices M.M. Sundresh and Justice Aravind Kumar was hearing a writ petition which sought a slew of directions to facilitate the process...

NCP Dispute : Sharad Pawar Approaches Supreme Court To Restrain Ajit Pawar Group From Using 'Clock' Symbol In Maharashtra Polls

The founder of the Nationalist Congress Party(NCP), Sharad Pawar, has filed an application seeking to restrain the NCP(Ajit Pawar) from using the 'clock' symbol in the upcoming Maharashtra Assembly Elections. It urged the Supreme Court to direct the Ajit Pawar group to apply to the Election Commisison of India for a new symbol.Following the rift in the NCP between the Sharad Pawar and the...