Karnataka HC rules on employee’s status as workman under ID Act in Mphasis case, setting aside Labour Court order for reinstatement.
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.
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 High Court upholds reinstatement with 50% back wages for terminated worker, ruling on employer-employee relationship and labor court jurisdiction.
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.
Karnataka HC rules on individual workman’s dispute for regularization under Industrial Disputes Act. Tata Advanced System Ltd. challenges order of reference.
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.
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.
SEBI Circular introduces streamlined filings for governance and financial disclosures, revised secretarial auditor rules, and single filing systems for listed entities.
IBBI imposes a penalty on an insolvency professional for non-compliance with liquidation regulations in handling EPFO claims during liquidation proceedings.
