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Cadre post of Labour Commissioner to be filled by cadre officer (member of IAS), cannot be filled by member of IFS.

March 18, 2016 531 Views 0 comment Print

Claiming a writ in the nature of quo warranto, Shri Santosh Sahu, the petitioner herein, has filed this writ petition under Article 226 of the Constitution of India stating inter alia that the appointment of respondent No. 3 Shri Jiten Kumar as Labour Commissioner is contrary to the statutory provisions, and for his consequent removal from the post of Labour Commissioner, Government of Chhattisgarh, Raipur.

Reopening to review original assessment not permitted

March 18, 2016 2035 Views 1 comment Print

It is clear that the AO did not apply his mind independently and went by the order of the CIT. It is a settled law that a quasi-judicial authority cannot afford to act on the direction and in the present case on the direction of a superior officer.

CA providing accommodation entries debarred from practice

March 18, 2016 35746 Views 4 comments Print

The allegations against CA Vivek Kapoor were that he was master-mind in a scam of providing accommodation entries to various concerns after charging commission ranging from 1% to 3%.

ITAT bound to follow binding decisions of jurisdictional high court

March 15, 2016 5329 Views 0 comment Print

Bombay High Court held that it is not open for the tribunal to disregard the binding decision of jurisdictional high court. Once there is a binding decision of jurisdictional high Court, the same continues to be binding on all authorities within the State till such time as it stayed and / or set aside by the Apex Court or this very Court takes a different view on an identical factual matrix or larger bench of this Court takes a view different from one already taken.

National Coal Wage Agreement (NCWA) has a force of law; terms of NCWA should be fair and reasonable and should not be opposed to law

March 15, 2016 10284 Views 0 comment Print

The brilliant question of law that has cropped up for consideration in this petition is whether exclusion of married daughter of the deceased SECL servant for being considered for dependent employment under the terms of National Coal Wage Agreement -VI (henceforth ‘NCWA-VI”) read with National Coal Wage Agreement-IX (henceforth ‘NCWA-IX”) is just, fair and reasonable ?

Amendment not retrospective unless specifically stated

March 14, 2016 4993 Views 0 comment Print

Gujarat High Court held In the case of Tata Teleservices vs. Union of India that while amending section 201 by Finance Act, 2014, it has been specifically mentioned that the same shall be applicable w.e.f. 1/10/2014 and even considering the fact that proceedings for F.Y. 2007-08

Adjournment sought due to death in family is justifiable

March 14, 2016 5365 Views 1 comment Print

On account of some unavoidable reasons of the death in the family of the counsel of the appellant, the concerned counsel was unable to represent the appellant on the relevant date. The fact that there was a death in the family of the counsel of the appellant is not disputed by the learned Counsel appearing for the respondent.

TPO may adopt CUP method for unexplained part of transactions

March 12, 2016 1102 Views 0 comment Print

Delhi High Court held In the case of Denso India Limited vs. CIT that there can be no dispute that the AO would normally accept the figures given in TP report, if they do not call for his interference. However, his job also extends to critically evaluating materials and in cases which do require scrutiny, go ahead and do so.

Lump sum alimony is a capital receipt and therefore not taxable

March 11, 2016 6748 Views 0 comment Print

The Bombay High Court held that the monthly alimony amounted to taxable income in the hands of the assessee. However, the lump sum alimony was in the nature of capital receipt.

Reopening without disposing Assessee’s objections, not valid

March 11, 2016 2116 Views 0 comment Print

Bombay High Court held In the case of M/s. Bayer Material Science Pvt. Ltd. vs. DCIT that the draft Assessment order was passed on 30th March, 2015 without having disposed of the Assessee’s objections to the reasons recorded in support of the impugned notice.

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