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Archive: 06 January 2025

Posts in 06 January 2025

Trade union recognition is not enforceable as a right without a statutory provision: Karnataka HC

January 6, 2025 108 Views 0 comment Print

Karnataka HC rejects petition for recognition of Bengaluru Metro Rail Employees Union, citing lack of statutory provision.

Person discharging managerial functions cannot be treated as a workman: Karnataka HC

January 6, 2025 213 Views 0 comment Print

Karnataka HC rules on employee’s status as workman under ID Act in Mphasis case, setting aside Labour Court order for reinstatement.

Non-proper Officer could not make GST Investigation, Search, Seizure and Arrest on Tax Evasion on borrowed satisfaction

January 6, 2025 579 Views 0 comment Print

They argued that, based on this ruling, despite the investigation, search, and seizure being conducted by an improper officer, the evidence could still be used, and the show cause notice issued by a proper officer should not be set aside.

No additions could be made merely on basis of statement u/s 132(4) without incriminating evidence

January 6, 2025 822 Views 0 comment Print

Assessee could not have been subjected to additions in case of search/survey operations merely on basis of statement recorded under section 132(4) unless and until some corroborative evidence was found in support of such admission.

Bombay HC upholds reinstatement with 50% back wages for terminated worker

January 6, 2025 507 Views 0 comment Print

Bombay High Court upholds reinstatement with 50% back wages for terminated worker, ruling on employer-employee relationship and labor court jurisdiction.

No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years

January 6, 2025 165 Views 0 comment Print

The company contended that the satisfaction note required to initiate the assessment under section 153C was recorded by AO only on January 18, 2021, making the search year AY 2021-22.

Individual Workmen Cannot Seek Regularization Without Union Support

January 6, 2025 171 Views 0 comment Print

Karnataka HC rules on individual workman’s dispute for regularization under Industrial Disputes Act. Tata Advanced System Ltd. challenges order of reference.

No revision u/s 263 on the basis of “Borrowed Satisfaction”

January 6, 2025 129 Views 0 comment Print

In response to the notice under Section 263, assessee argued that the issue had already been examined during reassessment proceedings and that the AO had taken a plausible legal view.

Refund for unutilized ITC was not allowed except in specific circumstances u/s 54 of CGST

January 6, 2025 216 Views 0 comment Print

The blocking and unblocking of ITC by the SGST authorities between 20.03.2021 and 07.07.2021 were not subject matter of any litigation where the issue of legality or correctness of such blocking was determined.

LODR Amendments: Revised Secretarial Audit & Financial Disclosures Rules

January 6, 2025 4002 Views 2 comments Print

SEBI Circular introduces streamlined filings for governance and financial disclosures, revised secretarial auditor rules, and single filing systems for listed entities.

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