"22 November 2020" Archive

No Privacy right violation when matter already in Public Domain- HC allows release of Telugu film ‘Murder’

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court)

Ramgopal Varma and Another Vs Perumalla Amrutha (Telangana High Court) No doubt a person undoubtedly has a right to privacy in relation to her family, marriage, procreation, motherhood and child-bearing and none can publish anything concerned with these matters without his/her consent. Yet, there is an exception to the said rule i.e., tha...

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Employee Who Retired on 31st not eligible to Increment due on 1st of Next Month

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court)

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) The petitioner, a Junior Basic Teacher, with 01.03.1958 as his date of birth was due for superannuation on 29.02.2016. The date of his annual increment was 1st March of every year. He being a State awardee was granted an extension of one […]...

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In absence of order by Adjudicating Authority within 180 days, Provisional Attachment Order under PMLA ceases to have effect

Vikas WSP Ltd. & Ors. Vs Directorate Enforcement & Anr. (Delhi High Court)

Vikas WSP Ltd. & Ors. Vs Directorate Enforcement & Anr. (Delhi High Court) Sub-section (1) of Section 5 of the Prevention of Money Laundering Act, 2002 (ACT) empowers the Director or any other officer not below the rank of the Deputy Director authorized by the Director of Enforcement in this regard, to pass an order […]...

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HC remanded back the matter to CIC as order was passed without discussing the issue

S R Dass Vs CPIO and Nodal Officer (Delhi High Court)

S R Dass Vs Cpio And Nodal Officer (Delhi High Court) The learned counsels for the respondents, however, again reiterates that the documents of a third party are exempted from disclosure under Section 8(1)(d) of the Act. They submit that a reply on the similar terms had also been issued to the petitioner vide letter […]...

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Wife can Know Husband’s Income by filing RTI application: CIC

Rahmat Bano Vs. The CPIO, O/o the Income Tax Officer (Central Information Commission, New Delhi)

In a litigation, where the issue involved is of maintenance of wife, the information relating to the salary details no longer remain confined to the category of personal information concerning both husband and wife, which is available with the husband hence accessible by the wife. But in the present case, as stated earlier, the applicatio...

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Interest on business advances held as fixed deposit is Business Income

ACIT Vs National Film Development Corporation Ltd. (ITAT Mumbai)

ACIT Vs National Film Development Corporation Ltd. (ITAT Mumbai) We are of the opinion that considering the facts that assessee’s business -production of films for Ministries of Government of India and various government departments-and the durations for which the amounts were kept with banks the income earned by it has to held as b...

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Understanding Fake Input Tax Credit & How to Unplug Them

It’s almost 34 months since GST has been introduced in India and one of the major Shortfalls of the GST is creation of fake invoices to wrongly avail fake credit out of thin air thereby creating revenue loss to the Government which is not acceptable, to make you understand this concept let me explain the […]...

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Posted Under: Corporate Law |

HC imposes cost on DGFT officer for passing order without any application of mind

Nautilus Metal Crafts Pvt. Ltd. Vs Joint Director General of Foreign Trade (Delhi High Court)

Nautilus Metal Crafts Pvt. Ltd. Vs Joint Director General of Foreign Trade (Delhi High Court) The Show Cause Notice was for ‘availing Special MEIS benefits fraudulently by mis-declaration and forgery of documents’. The petitioner in its reply had categorically submitted that it had not claimed or submitted any documents for gr...

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Any company creditor can seek transfer of winding up proceedings pending before HC to NCLT

Kaledonia Jute And Fibres Pvt. Ltd Vs Axis Nirman And Industries Ltd. & Ors. (Supreme Court of India)

Kaledonia Jute And Fibres Pvt. Ltd Vs Axis Nirman And Industries Ltd. & Ors. (Supreme Court of India) Section 278 of the 2013 Act shows that any petition by a single creditor or contributory is actually treated as a joint petition of creditors and contributories, so that the order of winding up operates in favour […]...

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HC restrains Revenue from recovering service tax refunded on foreign agency commission prior to 18.04.2006

Uniroyal Marine Exports Ltd. Vs Commissioner of Central Excise (Kerala High Court)

The appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006. Parties are le...

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Vijaya Bank can claim Section 36(1)(viii) deduction as Financial Corporation

CIT Vs Vijaya Bank (Karnataka High Court)

CIT Vs Vijaya Bank (Karnataka High Court) Learned counsel for the revenue submitted that prior to amendment with effect from 01.04.2008, benefit of Section 36(1)(viii) of the Act was not available to a Banking Company and therefore, the assessee is not entitled to claim deduction under Section 36(1)(viii) of the Act. It is further submitt...

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Foreign tax credit available even on income not subjected to tax in India except foreign tax paid in Finland & Canada

Tata Consultancy Services Ltd. Vs Addl. CIT (ITAT Mumbai)

Tata Consultancy Services Ltd. Vs Addl. CIT (ITAT Mumbai) As could be seen, while the Assessing Officer has disallowed assessee’s claim of foreign tax credit in respect of income exempt under section 10A/10AA of the Act on the reasoning that only such income which is subjected to tax in both the countries would qualify for […...

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Prosecution can be launched before Income Tax Assessment completion : HC

Rohit Kumar Nemchand Piparia Vs Deputy Director of Income Tax (Madras High Court)

Prosecution proceedings were separate and distinct from the assessment or re­assessment proceedings. There was no requirement under the Act that the assessment proceedings should be completed before launching prosecution. HC refused to quash prosecution for the compounding of offense under Section 276C(1) of Income Tax Act....

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