Liability of tax was on the manufacturer for the chasis of the motor vehicles manufactured by them during the period these chasis were in their “possession”, i.e., before they were delivered to the dealers and/or the purchasers of the said vehicles as per section 6 of Bihar Motor Vehicles Taxation Act, 1994.
Since the workmen was employed by the contractor not by assessee-BHEL and no wages were ever been paid to them by BHEL as they were in the service of the contractor, therefore, the workmen was not under the command, control, management of the BHEL and, concomitantly, the contractor had absolutely control over the workmen in performing such duties. More so, assessee-BHEL had nothing to do with the termination of services of the workmen by the contractor.
Mr. R.K. Ojha, learned counsel appears on behalf of the counsel for the appellants and submits that the learned counsel for the appellants is not present in the Court today. It is stated that he is out of station. This is no ground to seek adjournment. We therefore reject the request for adjournment. We have asked the learned counsel to argue the matter. He submits that he does not know anything about the case.
Thereafter, this Court has decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory.
K. Sashidhar Vs Indian Overseas Bank & Ors. (Supreme Court of India) In the present case, however, we are concerned with the provisions of I&B Code dealing with the resolution process. The dispensation provided in the I&B Code is entirely different. In terms of Section 30 of the I&B Code, the decision is taken collectively […]
Having heard learned counsels for the parties, we direct Shri Rajeev Kumar, Commissioner of Police (CP), Kolkata to appear and make himself available before the investigating agency, namely, the Central Bureau of Investigation (C.B.I.) and to faithfully cooperate with the investigating agency at all times.
Working experience as an Assistant Company Secretary or a Management Trainee cannot be treated as equal to a Company Secretary so as to become eligible for the post of Company Secretary.
The members of the suspended Board of Directors of the corporate debtor who wish to meaningfully participate in meetings held by the committee of creditors are entitled to get a copy of insolvency resolution plans from the resolution professional along with the notice of meetings.
Swiss Ribbons Pvt. Ltd. & Anr Vs Union of India & Ors. (Supreme Court of India) The Insolvency Code is a legislation which deals with economic matters and, in the larger sense, deals with the economy of the country as a whole. Earlier experiments, as we have seen, in terms of legislations having failed, ‘trial‘ […]
Insolvency & Bankruptcy Code 2016 paves way for a consolidated and un-bifurcated exhaustive law for insolvencies and bankruptcies applicable to corporate persons, firms and individuals.
