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Karnataka High Court

Levy of NCCD in absence of excise duty is not bad in law

October 11, 2022 1845 Views 0 comment Print

Karnataka High Court held that National Calamity Contingent Duty (NCCD) is a surcharge and can be levied even in absence of levy of excise duty.

Criminal proceedings can be initiated by bank even after SARFAESI proceedings

October 8, 2022 3576 Views 0 comment Print

Karnataka High Court held that once an account is declared to be a fraud, bank can initiate criminal proceedings even after initiation of proceedings under SARFAESI Act and having a recovery certificate

Section 30 of Advocates Act Confers no Right to Park Vehicle Inside Court Premises

October 5, 2022 3975 Views 0 comment Print

Section 30 of the Advocates’ Act confers the right on the Advocates to practice. The same does not confer any right on any advocate to park his/her vehicle inside Court premises. There is no element of public interest involved in this petition. The petition is misconceived. In the result, the same is dismissed.

Blood relatives not restricted as workman under Employees Compensation Act

October 4, 2022 2145 Views 0 comment Print

Karnataka High Court held that there is no prohibition under the Employees Compensation Act for blood relatives to be employer and employee.

Section 10A deduction cannot be denied for Hardware used in Export of Software

September 26, 2022 972 Views 0 comment Print

Subex Limited Vs DCIT (Karnataka High Court) we are of the considered view that the Assessing Officer framed an incorrect question for his consideration that whether sale of Hardware which is not manufactured by the assessee could be considered as part of export. The CIT(A) also committed the same error. We say so because: firstly, […]

Novation of MOU with execution of Supplemental Agreement cannot decided U/s. 11 of Arbitration Act

September 21, 2022 1710 Views 0 comment Print

All questions relating to novation of the MOU with the execution of the Supplemental Agreement and the significance of reference to the terms of the MOU in Clause-13 of the Supplemental Agreement, which touch upon the jurisdiction of the sole Arbitrator to enter reference of the dispute, must be decided by the sole Arbitrator as required under Section 16 of the Arbitration Act.

GST: Detention proceedings cannot be transformed into confiscatory proceedings

September 16, 2022 1695 Views 0 comment Print

Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances.

Applicability of RTI Act to Govt Aided Educational Institutions run by societies – HC directs Commission to decide

September 5, 2022 2559 Views 0 comment Print

Whether the societies and the educational institutions (aided) run by the societies are subject to Right to Information Act, 2005?

State cannot act arbitrarily while considering claim of citizens for grant of State largesse

September 5, 2022 840 Views 0 comment Print

Ours being a Welfare State, the respondents who happen to be instrumentalities of the State under Article 12, cannot act arbitrarily or unreasonably whilst considering the claim of citizens for the grant of State largesse.

Refund of service tax available as both service tax & GST paid on same transaction

August 30, 2022 798 Views 0 comment Print

Held that undisputedly the appellant has made payment of both service tax and also GST. Further, service tax invoices were subsequently cancelled by issuing credit note. Hence, refund of service tax available to the assessee.

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