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All High Courts

Arbitration application filed beyond 3 years is barred by limitation

August 5, 2022 4557 Views 1 comment Print

Held that an application u/s. 11(6) of Arbitration and Conciliation Act, 1996 seeking appointment of an arbitrator, filed beyond three years, is barred by limitation.

Stamp duty payable on market value of properties being situated in the State

August 5, 2022 1482 Views 0 comment Print

Held that as per the scheme of arrangement and amalgamation, the assets situated in the state of Rajasthan and required to be assessed by the statutory scheme of the Stamp Act of 1998.

Trust Income to the extent of section 13 violation is liable to tax at maximum marginal rate; Exemption cannot be denied

August 5, 2022 333 Views 0 comment Print

CIT (Exemption) Vs Mukund Bhavan Trust (Bombay High Court) Bombay High Court held that Income of trust to the extent of violation of section 13 of Income Tax Act, 1961 is liable to tax at maximum marginal rate. Section 11 Exemption cannot be denied for violation of section 13 of the Act. FULL TEXT OF […]

GST: Bail granted as trial likely to take its own time to conclude

August 5, 2022 1302 Views 0 comment Print

Held that the present application is allowed and bail is granted after taking into consideration the maximum punishment and provisions of compounding the offences and also that trial will take its own time to conclude

Income Tax Interest Waiver Application – Law applicable on application date to be applied

August 5, 2022 7305 Views 0 comment Print

HC held that In the present case, the appellant had the right to apply for waiver of the interest charged under Section 234A or Section 234B, or Section 234C

Application against disputed interest allowable under Vivad Se Vishwas

August 5, 2022 2439 Views 0 comment Print

Kapri International Pvt. Ltd. (In Liquidation) Through Liquidator  Vs CIT (Delhi High Court) Held that any proceeding challenging a decision by the department in respect of tax, interest, penalty, fee etc. would come within the purview of a ‘dispute’ which would enable a party to approach the department for a resolution under the Direct Tax […]

A&C Act: Amendment to Section 34 Application cannot be allowed if it constitutes a fresh challenge

August 5, 2022 8355 Views 0 comment Print

Bombay HC held that Amendment to Section 34 Arbitration Application cannot be allowed if it constitutes a fresh challenge

Relief U/s. 17 of A&C Act cannot be granted merely for Prima Facie Case

August 5, 2022 1116 Views 0 comment Print

Possible extent of claim likely to be awarded cannot be a foregone conclusion. Arbitrator fell in error by exercising Section 17 jurisdiction for securing the amount

RTI: Right to ‘Inspection of Work’ of any Public Authority not Include Inspection of Property

August 5, 2022 2442 Views 0 comment Print

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 […]

Arbitration Clause Contained In A Tax Invoice Is Binding on parties: HC

August 5, 2022 2061 Views 0 comment Print

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 […]

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