Trending
Supreme Court Dismisses Plea Seeking Inquiry Into Fees Charged By MP Advocate General In Nursing Council Matter
The Supreme Court on Friday refused to entertain a petition seeking inquiry into the alleged exorbitant fees charged by the Advocate General of Madhya Pradesh and other State Law officers in a litigation related to the Madhya Pradesh Nurses Registration Council (MPNRC).After a bench comprising Chief Justice of India Surya Kant and Justice Joymalya Bagchi expressed inclination to dismiss...
Supreme Court Doubts Verdict Which Held Mere Inconvenience Of Parties As No Ground To Transfer Criminal Case
The Supreme Court has cast doubt on its recent judgment in Shri Sendhur Agro & Oil Industries vs. Kotak Mahindra Bank Ltd which held that "mere convenience or inconvenience of the parties may not by itself be sufficient enough to pray for transfer" of a criminal case from one state to another as per Section 406 of the Code of Criminal Procedure.A bench comprising Justice Surya Kant(as he...
Interest On Delayed Agricultural Income Tax Not Deductible U/S 37 Income Tax Act: Kerala High Court
The Kerala High Court has held that interest on delayed agricultural income tax is not deductible under Section 37 Income Tax Act. Section 37 of the Income Tax Act provides deductions on expenses which are directly related to a business's operations. Justices A. Muhamed Mustaque and Harisankar V. Menon examined whether the interest paid on account of the delayed payment...
No Medical Negligence Proven: NCDRC Rejects Complaint Against Northern Railway and Batra Hospitals
The National Consumer Disputes Redressal Commission, comprising Mr. Justice A.P. Sahi (President) and Mr. Bharatkumar Pandya (Member), held that no medical negligence or deficiency in service was proved against Northern Railway Central Hospital, Batra Hospital, or the treating doctors in relation to the treatment of the complainant's daughter, who died due to abdominal tuberculosis...
ITAT Mumbai Holds AI-Based Court Support As Charitable Activity; Grants 12AB & 80G Registration To Legsys AI Foundation
Legsys AI Technology Foundation(“the Applicant”), a not-for-profit company, was incorporated with the object of providing access to justice to the public, by rendering pro bono tech-services to District Courts, with the aid of Artificial Intelligence (AI). The Applicant has developed an innovative speech-to-text transcription software “Adalat AI”, which is being made available across multiple courts in the country, without charging a fee. The software developed by the Applicant assisted the...
Income From Public Religious/Charitable Trusts Not Eligible For Exemption U/S 10(23BBA) Income Tax Act: Kerala High Court
The Kerala High Court has held that income derived from public religious/charitable trusts is not eligible for exemption under Section 10(23BBA) of the Income Tax Act. Section 10(23BBA) of the Income Tax Act, 1961, provides a complete exemption from income tax for the income of a body or authority that has been established, constituted, or appointed under any Central,...
Non-Monetary Benefits From Manufacturer “Promotional” In Nature, Taxable Under GST: Tamil Nadu AAR
The Tamil Nadu Bench of Authority for Advance Ruling (AAR), comprising C. Thiyagarajan (CGST Member) and B. Suseel Kumar (SGST Member), has held that non-monetary benefits such as gifts, perquisites, and tour packages received by a dealer from a manufacturer amount to consideration for “support services” and are exigible to Goods and Services Tax (GST). A wholesale and retail...
Delay By Authority In Sanctioning Refund Claim Is 'Sufficient Cause' For Excluding Limitation: CESTAT Chennai
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that delay by the refund authority in sanctioning a refund claim is 'sufficient cause' for excluding limitation under Section 14 of the Limitation Act. Section 14 of the Limitation Act, 1963, allows for the exclusion of time spent in good faith in a previous civil proceeding from the...
Plea Filed In Delhi High Court Alleging Financial Irregularities In Army Group Insurance Fund
A criminal writ petition has been filed before the Delhi High Court seeking investigation into alleged fraud, criminal breach of trust and financial irregularities in Army Group Insurance Fund— which administers and funds insurance schemes for the welfare of the force.The plea has been filed by a serving Lieutenant Colonel of the Indian Army Court seeking monitored CBI investigation...
Re-Blocking Input-Tax Credit Beyond One Year Without New Material Is Unsustainable: Punjab & Haryana High Court
Holding that the tax authorities cannot indefinitely freeze Input Tax Credit (ITC) by repeatedly invoking the same allegations, the Punjab & Haryana High Court has ruled that blocking ITC beyond the statutory one-year period—without any fresh material or further proceedings—is “clearly unsustainable.”Justice Lisa Gill and Justice Pramod Goyal said, "However, a bare perusal of...
Classification Of Goods Is Factual Issue, Not For Writ Court To Decide: Kerala High Court Upholds Seizure & Provisional Release Conditions
The Kerala High Court has held that the classification of 'Nata de Coco' is a factual matter that must be decided by the adjudicating authority through statutory proceedings and not by the writ court. Justice Ziyad Rahman A.A. stated that since it is a statutory proceeding contemplated under Section 124 of the Act, which should be followed from the proceedings under Section 110 of...