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HC quashed order passed by Officer not having jurisdiction

October 4, 2023 7467 Views 0 comment Print

Delhi High Court quashes jurisdiction in Sumitomo Mitsui Financial Group Inc vs. CIT case, leading to the setting aside of impugned orders and notices under the Income Tax Act.

Bombay High Court’s Landmark Ruling on Trademark Use in Meta-Tags

October 4, 2023 7899 Views 0 comment Print

Discover groundbreaking People Interactive v. Gaurav Jerry case where Bombay High Court deems trademark use in meta-tags illegal, protecting brand integrity.

Use of third party trademark as meta-tags amounts to infringement

October 4, 2023 1515 Views 0 comment Print

Explore Kapil Wadhwa vs. Samsung Electronics case, a Delhi High Court landmark decision on using third-party trademarks in meta-tags. Learn about its legal implications

Bombay HC directs Intelligence Officer & DRI to reply in Customs Seizure Case

October 3, 2023 798 Views 0 comment Print

Bombay High Court directs Senior Intelligence Officer and Directorate of Revenue Intelligence to respond in a custom seizure case involving valuable gold bars and coins.

Purchaser obliged to discharge encumbrances as property purchased along with known encumbrances

October 3, 2023 2277 Views 0 comment Print

Madras High Court held that once the purchaser has purchased the property even after knowing about the encumbrances then it is his obligation to discharge the encumbrances. The Bank cannot file a writ petition so as to protect the interest of the third party, who has purchased the property knowing the fact that there are other encumbrances.

Revocation of customs broker license for failing to collect KYC forms unjustified

October 3, 2023 606 Views 0 comment Print

Delhi High Court held that a penalty of revocation of license for failing to collect the KYC forms unjustly restricts the Appellant’s ability to undertake the business CHA for the entire life. Accordingly, revocation of customs broker license set aside.

Order of acquittal set aside as recorded based on misreading of evidence

October 3, 2023 321 Views 0 comment Print

Calcutta High Court held that order of acquittal set aside as recorded on account of misreading of evidence. Evidence on record sufficient to hold respondent liable for committing offence u/s. 138 of N.I. Act.

Property Tax Applicable from Date of Occupancy Certificate Issuance

October 3, 2023 4743 Views 0 comment Print

Kerala High Court held that the property tax can be levied on the building which becomes capable of use for residential purposes or other purposes. Hence, municipality is entitled to recover the property tax only from the date of issuance of occupancy certificate.

Pre-deposit is Not Tax & Cannot be Retained or Adjusted Under DVAT Act

October 3, 2023 708 Views 0 comment Print

Delhi High Court held that as per Section 38(3)(a)(ii) of the DVAT Act a pre-deposit does not partake the character of tax or duty, and hence Tax Department can neither retain the same nor could it utilize the same for adjustment purposes towards tax liability for different assessment years.

Calcutta HC Directs Consideration of Representation for Pre-GST and Post-GST Govt. Contract Tax Liability

October 2, 2023 690 Views 0 comment Print

Calcutta High Court’s decision on GST tax liability for government contracts, both pre-GST and post-GST. Learn about relief and representation.

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