State of Odisha Vs Nayagarh Sugar Complex Ltd (Orissa High Court) The agreement provides for exclusion of representations and There are recitals in connection with or in relation to representations or warranties in mentioning Government of Odisha as substantial share holder in the seller and having had acted through Registrar of Cooperati...

Oripol Industries Ltd. Vs JCIT (Orissa High Court) In the present case, all the persons to whom commission was paid were either Directors of the Company or their relatives. None of them is shown to have any expertise in procuring IOF from the Indian markets for enabling the Appellant to meet the purchase order placed […]...

Jayaram Panda Vs Project Director (Orissa High Court) Sub-section (3) in section 31 mandates that the arbitral award shall state the reasons, upon which it is based unless, inter alia, it is to be made as per the clauses (a) and (b) in the sub-section. Said clauses do not apply in the facts and circumstances, […]...

Sri Gadadhar Barik Vs Sri Pradeep Kumar Jena and another (Orissa High Court) Supreme Court in M/s. Sicagen India Ltd. Vrs. Mahindra Vadideni and Others (Criminal Appeal Nos.26-27 of 2019) decided on 8th January, 2019, wherein, held that even a second statutory notice after re-representation of cheque is maintainable in law. In fact, the i...

Asutosh Amrit Patnaik Vs State of Orissa (Orissa High Court) As per notification No. GSR 570(E) dated 25.8.1993 issued by the competent authority to consider the pendency of criminal case in the granting of renewal of the passport in certain circumstance more particularly issuing a set of guidelines which read as follows: “(a) the pass...

Rohit Berlia Vs Intelligence Officer, Director General of Goods & Service Tax Intelligence (Orissa High Court) In the instant case, the petitioner was arrested on 05.08.2021 for an offence punishable under Section 132(1)(c) CGST Act, 2017 having availed fake ITC by the firm M/s. Arshee Ventures during the period from July, 2017 to Mar...

In absence of there being any payment of rent or even deemed rent by the Respondents to OPTCL there was no obligation under Section 194-I of the IT Act to deduct TDS from the wheeling charges paid to OPTCL....

Divisional Manager, National Insurance Co. Ltd. Vs Sunil Majhi (Orissa High Court) HC held that no logic is there in the contention of the Appellant that because the accused is involved in more than one accident at different points of time, the claim of compensation contemplated under Sec.166 of the M.V. Act would be nullified […]...

Odisha Power Generation Corporation Ltd. Vs ACIT (Orissa High Court) In the instant case, the Assessee has no other source of income except through generation and sale of power. All its receipts and expenditure relate to a single activity of power generation. There is no dispute that it is an industrial undertaking covered under Section [...

Indian Metal and Ferro Alloys Ltd Vs CIT (Orissa High Court) The purpose of Section 43B of the Act was to ensure that a liability could be claimed as deduction only if the Assessee has actually parted with the sum without any recourse to it thereafter. In the present case, the interim stay granted in […]...