A candidate whose nomination paper was rejected, cannot file election petition

Yogita Singh Tanwar vs State Of Chhattisgarh & others (Chhattisgarh High Court)

Chhattisgarh High Court held in the case of Yogita Singh Tanwar vs State Of Chhattisgarh & others that When election has not taken place, a candidate whose nomination paper was rejected, cannot file an election petition under Section 122 of the Panchayat Raj Adhiniyam. Writ Petition is maintainable to challenge rejection of nomination pap...

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Courts not meant for Frivolous Litigation; No Stay on Release of Phillauri: Bombay HC

Dashrath B Rathod & Ors Vs. Fox Star Studios India Pvt Ltd & ors (Bombay High Court)

Plantiff says that there is urgency because the Defendants' film Phillauri, alleged to be in violation of the Plaintiffs' copyright in their 2013 Gujarati, Bhojpuri and Nepali film Mangal Phera, is slated for public theatrical release just a few day hence — this very Friday, 24th March 2017. ...

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HC upheld Constitutionality of Service Tax on Lottery Ticket Sale activities

M/s Future Gaming & Hotel Services (P) Ltd. Vs. Union of India & Others (Sikkim High Court)

Union-Parliament is conferred with the power and competence under Article 268A read with Entry 97, List I (Union List) to impose and levy service tax on related activities in distribution and sale of lottery tickets....

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Penalty / Fine for Traffic Violation not allowable

Aparna Agency Ltd. v. Income-tax Officer (ITAT Kolkata)

It is clear from the statutory provisions of the MV Act as well as the law laid down in judicial pronouncements that payments made for any purpose which is an offence or which is prohibited by law and which are not compensatory in nature cannot be allowed as a deduction u/s.37(1) read with Explanation thereto. ...

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Wind up Petition by employee claiming unpaid Salary is Maintainable

Mr Sanjay Sadanand Varrier Vs M/s Power Horse India Pvt.Ltd. (Bombay High Court)

An employee can maintain a Petition for winding up of a Company under section 439 r/w sections 433(e) and 434 of the Companies Act, 1956 as a creditor based on the claim of the recovery of his unpaid salary and wages. ...

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Reminder cannot be construed as an admission of non-service of notice: SC

N Paraeswaran Unni Vs G Kannan and Another (Supreme Court of India)

There is no bar under the N.I. Act to send a reminder notice to the drawer of the cheque and usually such notice cannot be construed as an admission of non-service of the first notice by the appellant as has happened in this case....

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TDS on post film production services outside India by foreign Company

Red Chillies Entertainment Pvt. Ltd. Vs ACIT.(TDS) (ITAT Mumbai)

The undisputed fact is that ‘VHQ’, i.e. the recipient merely carried out post production activities. Nothing has been brought before us to indicate or show that in the process of carrying out any work, whether any technical knowledge, experience, skill, know-how or process was made available to the assessee....

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NI Act: Order Imprisoning for Default to Pay Compensation Appealable

P.S. Mitra Partha Sarathi Mitra Vs Manor Travels Private Limited and Another (Calcutta High Court)

The short question which falls for decision in this case is whether a judgment and order of conviction and sentence of imprisonment till the rising of the Court and an order of compensation imposed under Section 357(3) of the Code of Criminal Procedure with a direction to undergo imprisonment in default of payment of such compensation is ...

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TDS not applicable on Hotel Rent in absence of any contract

Red Chillies Entertainment Pvt. Ltd. Vs ACIT.(TDS) (ITAT Mumbai)

Where earmarked rooms are let out for specified rate and specified period, only then, they will be construed to be accommodation made available on regular basis...

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TDS U/s. 194C applicable on taking out final negative of films

Red Chillies Entertainment Pvt. Ltd. Vs ACIT.(TDS) (ITAT Mumbai)

It has been submitted that taking out of the final negative of the films does not involve rendering of any technical or professional services. Therefore, TDS is required to be deducted u/s 194C....

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