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Return from a Development Agreement in favour of land owner is capital gain

February 28, 2023 1737 Views 0 comment Print

CIT Vs Machino Techno Sales Ltd. (Calcutta High Court) Whether area sharing by the land owner is eligible to be treated as capital gains in a development agreement and not business income? The division bench of Calcutta high court in this case was considering appeal of department where the ITAT Kolkata benches held that the […]

Section 50C not applies when immovable property compulsorily acquired by Government

February 26, 2023 4545 Views 0 comment Print

PCIT Vs Durgapur Projects Limited (Calcutta High Court) Whether provisions of Section 50C can be applied when the immovable property is compulsorily acquired by the Government? Whether the definition of transfer u/s 2(47) can be considered for applying Section 50C or only when the transfer involves payment of stamp duty that the provisions of Section […]

Whether an order for transfer of a case from one city to another is administrative order?

February 12, 2023 2547 Views 0 comment Print

Kamal Nath Vs PCIT (Calcutta High Court) Whether an order for transfer of a case from one city to another is an administrative order or a quasi judicial order and also whether reasons are required to be recorded for passing such an order In this high voltage case related to Ex-Chief Minister of Madhya Pradesh […]

Is it joint responsibility of flat buyer & builder to obtain completion certificate?

February 10, 2023 2727 Views 0 comment Print

Is it the joint responsibility of the flat buyer and the builder to obtain the completion certificate from Kolkata Municipal Corporation and is buyer at fault if he moves in the flat without the CC and connected issues

ESI Act should receive a liberal & beneficial construction to promote its objects: SC

February 8, 2023 1857 Views 0 comment Print

The establishment M/s Radhika Theatre, situated at Warangal, Telangana was covered under ESI Act w.e.f. 16.01.1981 on the basis of Form 01 dt. 27.01.1981 submitted by the petitioner establishment. Thereafter Corporation issued C-11 dated 04/02/1981 to the Employer informing the coverage of the unit.

SC ruling on whether deficiency in service to lead to compensation under Consumer Protection Laws

February 8, 2023 5916 Views 0 comment Print

Whether improper hair cut & consequent humiliation/embarrassment is deficiency in service for compensation under Consumer Protection Laws

Whether writ against notice u/s 148 is maintainable

February 4, 2023 2397 Views 0 comment Print

Pawan Kumar Agrawala Vs Income Tax Officer (Orissa High Court) The Chief Justice bench of Orissa High Court, of late has not been entertaining writ petition against notice u/s 148 in view of the decision of the Supreme Court in the case of Anshul Jain. This is notwithstanding the fact that on 1st February 2023, […]

When a Writ petition can be entertained under Article 226 without relegating the petitioner to alternative remedy

February 2, 2023 5223 Views 0 comment Print

Though this issue is no longer res integra in view of catena of judicial decisions of the highest court of the Country, the Hon’ble Supreme Court once again considered this matter when the Punjab & Haryana High court relegated the assessee to alternative remedy in a challenge made to jurisdiction of the revisional authority to reopen proceedings u/s 34 of the VAT Act.

Liability to pay interest by developer when disputed amount is returned by way of Pay order

February 1, 2023 1653 Views 0 comment Print

K.L. Suneja Vs Dr. (Mrs.) Manjeet Kaur Monga (D) (Supreme Court of India) An interesting question arose in this case where an apartment buyer was returned the money paid by her by way of a Pay-order by the developer instead of giving the flat. This was disputed by the flat allottee as she was willing […]

Calcutta HC on allowing hookah bars in West Bengal until an Act is enacted in this regard

January 26, 2023 2292 Views 0 comment Print

The petitioner clients are strictly complying with the rules and regulations of the aforesaid COTP Act 2003 and other applicable statues and rules. They only permit use of tobacco, nicotine and herbal products in the hookahs Since there is no law banning the use of tobacco, nicotine and herbal products in bars and restaurants

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