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Archive: 21 June 2022

Posts in 21 June 2022

Ruling of AAR is binding upon Revenue authorities

June 21, 2022 1836 Views 0 comment Print

EY Global Services Ltd. Vs ACIT (ITAT Delhi) ITAT finds itself in agreement with the submissions made by the ld. DR for the Revenue. AO has only followed the ruling of AAR in assessee’s own case and as per the provisions of section 245S of the Act, ruling of Hon’ble AAR is binding upon the […]

Mere Earning by wife not Dis-Entitle her from Claiming Maintenance

June 21, 2022 5451 Views 0 comment Print

Neha Mathur Vs Dr. Arvind Kishore (Rajasthan High Court) Court holds that merely the fact that the wife is earning would not dis-entitle her from the maintenance. The husband himself has taken the divorce on 29.04.2015, fact not in dispute, and therefore, the charge of desertion cannot become a ground so as to enable the […]

Section 154 cannot be invoked on debatable issues

June 21, 2022 2028 Views 0 comment Print

South West Pinnacle Exploration Ltd. Vs ACIT (ITAT Delhi) Rectification under section 154 of the Act can only be made when glaring mistake of fact or law has been committed by the officer passing the order becomes apparent from the record. Rectification is not possible if the question is debatable. Moreover, the point which was […]

Process of Due diligence

June 21, 2022 2112 Views 0 comment Print

Understand the process of due diligence and its importance in acquisitions and buyouts. Learn how it provides comfort to buyers and helps in verifying potential investments.

HC directs UP govt to Ensure Strict Compliance with Section 14 of SARFAESI Act

June 21, 2022 2112 Views 0 comment Print

Asset Reconstruction Company India Ltd. Vs State Of U.P. (Allahabad High Court) Chief Secretary of the State of Uttar Pradesh to issue clear directions to all the concerned authorities in the State of Uattar Pradesh to comply strictly the provisions of Section 14 of the SARFAESI Act, 2002 and handover physical possession of the secured […]

Communication Is The Key To Good Governance

June 21, 2022 729 Views 0 comment Print

When viewed in the background of violent and undemocratic acts of hooliganisms taking place in the name of constitutional right to protest in our country in the recent past show that even the good intent with which reforms were and are undertaken can go wary if they are not propagated effectively and meaningfully communicated to the public and implemented diligently for their sake.

HC directs payment of Interest on delayed payment of Salary help-up for 21 years

June 21, 2022 13866 Views 0 comment Print

Sovakar Guru Vs State of Odisha and Ors. (Orissa High Court) The grievance of the Petitioner, insofar as payment of arrears is concerned, has already been redressed but the interest component of the amount which has been held up for the last twenty-one years, is required to be paid. There is no dispute about the […]

Govt. Employee has No Statutory Right to Insist for posting at A Particular Place

June 21, 2022 2772 Views 0 comment Print

Dulamani Patel Vs State of Odisha (Orissa High Court) The Petitioner’s prayer insofar as promoting and repositioning him in the school where he was continuing or at a nearby place, is unsustainable as the Petitioner was holding a transferable post and under the conditions of service applicable to him, he was liable to be transferred […]

Penalty Proceedings invalid if initiated on the basis of Defective Notice

June 21, 2022 1470 Views 0 comment Print

If very initiation of penalty proceedings on a defective notice is invalid and it do not warrant imposition of penalty u/s.271(1)(c) of the Act on the assessee.

Employees cannot Be Permitted to Change Date of Birth after 5 years of Govt service

June 21, 2022 5004 Views 0 comment Print

Ugrasen Sahu Vs State of Odisha (Orissa High Court) In a State of Uttaranchal & Ors. Vs. Pitamber Dutt Semwal, the relief was denied to the Government employee on the ground that he sought correction in the service record after nearly 30 years of service. While setting aside the judgment of the High Court, the […]

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