Held that the proprietorship concern may run on whatever name it has and the same has no legal entity, however, the Proprietor of such concern is the person who is liable for legal action.
NCLT Mumbai held that as per section 32A of the Insolvency Bankruptcy Code, 2016, the Corporate Debtor shall not be held liable for offences prior to the commencement of Corporate Insolvency Resolution Process (CIRP).
Supreme Court held that State Bar Councils (SBCs) cannot charge an enrolment fee or miscellaneous fees above the amount prescribed in Section 24(1)(f) of the Advocates Act, 1961.
Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dismissed as filing of an appeal lies in the Court of Sessions instead of High Court.
CESTAT Delhi held that Electronic Control Units for Electronic Power Steering (EPS-ECU) and its sub-assembly are correctly classifiable under Customs Tariff Heading 8708 94 00.
Delhi High Court held that services provided for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and Serial No.66(aa) of the 2017 Notification and hence not exempt from payment of GST.
Delhi High Court held that once the Tribunal had called upon the AO to examine the issue afresh, the said direction could not have been disregarded by reference to a Circular No. 549 dated 31 October 1989 issued by the CBDT.
Bombay High Court held that initiation of re-assessment proceedings u/s. 148 of the Income Tax Act without verifying the information derived from the mechanism of faceless collection of information is unsustainable and liable to be quashed.
ITAT Mumbai held that addition in respect of sale proceeds received for sale of shares on the stock exchange (BSE) as unexplained cash credit under section 68 of the Income Tax Act unjustified.
Bombay High Court held that it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the each and every query raised.
