high court judgments - Page 3

TDS cannot be Adjusted against Tax payable under VDIS, 1997

Earnest Business Services Pvt. Ltd., Vs The Commissioner  of Income Tax (Bombay High Court)

A person seeking to avail the benefit of VDIS Scheme of 1997 Act must strictly satisfy its provisions as held by the Supreme Court in Hemalatha Gargya v/s. CIT 259 ITR 1. The Apex Court held that the person seeking the benefit of the Scheme of 1997 Act is bound to strictly comply with its conditions like any fiscal legislation and equit...

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Rehabilitation benefit cannot be denied to married daughter by Govt

Smt. Sadhna Bai, Vs State of Chhattisgarh, (Chhattisgarh High Court)

Chhattisgarh High Court held that Denial of benefit of rehabilitation, which includes employment, to a married daughter of affected family is violative of Articles 14 and 15 of the Constitution of India....

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HC on compensation for reduced area than area actually used by Govt.

Dulari Bai Vs State of Chhattisgarh & others (Chhattisgarh High Court)

Petitioner owns an area admeasuring 2.00 acres bearing khasra No.266 & 267 at village Palod, PH No.69/18 RI Block Mandir Hasod, Tahsil Arang, District Raipur. A part of the said area belonging to the petitioner has been used for construction of road by the Naya Raipur Development Authority (NRDA)...

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State Govt decision to not to recruit Teachers cannot be interfered

Smt. Madhu Sahu, Vs State of Chhattisgarh, (Chhattisgarh High Court)

Thus, the question involved in the present writ petitions has been considered by the Supreme Court in number of occasions clearly holding that a person whose name appears in the select list does not acquire any indefeasible right of appointment and empanelment at the best is a condition of eligibility for the purpose of appointment and by...

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Governor can suspend PSC Member only after reference of matter by President to SC

Dr (Smt) Mangala Sridhar Vs The State of Karnataka (Karnataka High Court)

The Constitution contemplates various scenarios in which a Governor can exercise his discretion dehors the aid and advice of the Council of Ministers, as for example, the powers under Article 174(2): dissolution of legislative assembly; Article 356: advising the President for proclamation of emergency; Article 167: calling for information...

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Average cost method of valuing inventories is an accepted method

CIT Vs Uday M. Ghare (Bombay High Court)

Having heard Mr. Pinto at some length and perusing with his assistance the order, dated 19­7­2013, passed by the Income Tax Appellate Tribunal, “F” Bench, Mumbai in Income Tax Appeal No.4125/Mum/2012 for the Assessment Year 2009-­10, we are of the view that the same does not raise any substantial question of law....

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Constitution not allow a MP to make defamatory statement outside Parliament

Narinder Batra & Anr Vs. Kirti Azad (Delhi High Court)

It was held that Article 105(2) though gives immunity in respect of everything said in Parliament but subject to the limitation that it should have been said during the sitting of Parliament and in the course of business of Parliament....

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Section 54F exemption eligible on multiple flats if in same address

CIT Vs Shri Gumanmal jain (Madras High Court)

In this case assessee having got 15 flats along with his two sons will not disentitle him from getting the benefit U/s. 54F of IT Act only on ground that all the 15 flats are not in the same Block, particularly in the light of admitted factual position that all the 15 flats are located at same address....

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Entertainment Tax leviable in Delhi on Multi-System & Local Cable Operators

Siti Cable Networks Limited Vs Government of NCT of Delhi & Ors. (Delhi High Court)

High Court held that MSOs to the extent that they directly provide cable service to the subscribers without the intervention of any LCO, would be regarded as the 'proprietors‘ under Section 7(1) and would be liable to collect and pay the entertainment tax to the Government....

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Cenvat Credit cannot be denied for mere non-Registration of Premises

Commissioner, Service Tax Vs M/S Pangea 3 Legal Database Systems Pvt. Ltd. (Allahabad High Court)

Insofar as requirement of registration with department as a condition precedent for claiming Cenvat credit is concerned, there is no provision in Cenvat Credit Rules which impose such restriction. ...

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