Gaus Mohammad Vs ITO (ITAT Allahabad) Assessing Officer as well as the CIT(A) doubted the genuineness of the Will in question without conducting any enquiry or examination of the genuineness. The assessee has produced the affidavit of one of the attesting witness of the Will to prove the Will executed by his father. Therefore, it […]
Validity of Status Holder Certificates issued in the FY 2015-16 and 2016-17 under provisions of FTP 2015-20 has been extended upto 30.09.2022
SEBI constituted a Standing Committee to facilitate FPI investments & to advise SEBI on policy matters relating to Foreign Portfolio Investors
‘Credit Information Company’ as defined in the Credit Information Companies (Regulation) Act, 2005, shall also be treated as a ‘Regulated Entity’ for the purpose of the Scheme.
Veena Joshi Vs CPIO (Delhi High Court) The Delhi High Court has held that the words “inspection of work” under Section 2(j) of the Right To Information (RTI) Act, 2005 does not include “inspection of property” under its ambit. Section 2(j) stipulates that right to information means the right to information accessible under the Act […]
Swastik Pipe Ltd Vs Dimple Verma (Delhi High Court) In terms of Section 7(4)(b) of Arbitration and Conciliation Act, 1996, it is clear that arbitration agreement can be derived from exchange of letters / telex / telegram or other means of communication including through electronic means and if it is shown that the parties are […]
Engineering Control Vs Banday Infratech Pvt. Ltd (Jammu & Kashmir High Court) The only ground urged by the petitioner for challenging the impugned complaint and the order of taking cognizance is that statutory notice of demand has not been served upon him, inasmuch as the address on which the respondent has dispatched the said notice […]
State of Gujarat Vs Hasmukhbhai @ Harshadbhai Dahyabhai Makwana (Gujarat High Court) Present complaint is filed merely on suspicion and doubt. Suspicion, however strong, cannot take the place of proof, the Hon’ble Supreme Court has said, stressing that an accused is presumed to be innocent unless proved guilty beyond a reasonable doubt. No doubt the alleged offence […]
Rakesh Jain Vs Central Bureau of Investigation (Punjab & Haryana High Court) There is a merit in the arguments raised by learned counsel for the respondent-CBI that Investigating Officer, who conducted the investigation in part, has collected various documents from the financial institutions like Banks, Income Tax Department, schools or insurance companies etc., which have […]
Prior period expenses charged to profit and loss account cannot be deducted from profit of year for computing book profit under Section 115JB
