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Supreme Court of India

Auditors cannot escape being probed if they resign; Section 140(5) of Companies Act constitutional: SC

May 4, 2023 19167 Views 0 comment Print

Challenge to constitutional validity of section 140(5) of Companies Act, 2013 fails and it is observed and held that section 140(5) is neither discriminatory, arbitrary and/or violative of Articles 14, 19(1)(g) of Constitution of India

Purchase and sale of software recorded on a CD is sale/purchase of Goods: SC

May 3, 2023 3126 Views 0 comment Print

Tata Consultancy Services Vs State of Andhra Pradesh (Supreme Court of India) In this case Supreme Court examined the transactions relating to the purchase and sale of software recorded on a CD in the context of the Andhra Pradesh General Sales Tax Act. The court held the same to be goods within the meaning of […]

Right of default bail u/s 167(2) of CrPC is fundamental right

May 3, 2023 22791 Views 1 comment Print

Supreme Court held that the right of default bail under Section 167(2) of the Code of Criminal Procedure, 1973 (CrPC) is not merely a statutory right, but a fundamental right that flows from Article 21 of the Constitution of India.

Govt Employees not entitled to claim Double Over Time Allowance under Factories Act, 1948: SC

May 3, 2023 1011 Views 0 comment Print

SC held that employees of Government of Maharashtra, not entitled to claim Double Over Time Allowance under Chapter VI of Factories Act, 1948

SC allows appellant to travel abroad based on his previous record

May 2, 2023 7266 Views 0 comment Print

Having regard to the genesis of the dispute as well as the issue as to whether the appellant is likely to flee from justice if he were to be permitted to travel to the US, we find, on the basis of the previous record of the appellant, that there is no reason or justification to deny him the permission which has been sought to travel to the US for eight weeks.

Pendency of departmental proceedings cannot be a ground to prevent appellant from travelling abroad

May 2, 2023 1083 Views 0 comment Print

Satish Chandra Verma Vs Union of India (Supreme Court of India) In the instant case, the appellant who is a member of the All India Services has paid leave to his credit and has applied to go to U.S.A. and France to visit members of his family who are residing there. On an earlier occasion […]

SC quashes condition of deposit for granting bail

May 2, 2023 1128 Views 0 comment Print

Supreme Court decision in Anatbhai Shah Vs State of Gujarat. Condition to deposit Rs.2 crores set aside. Learn about the ruling’s impact.

Foreign Travel not covered u/s. 10(5) hence TDS deductible on same u/s 192(1)

May 2, 2023 9327 Views 0 comment Print

Supreme Court held that travel with a foreign leg is not covered under the provisions of section 10(5) of the Income Tax Act. Accordingly, TDS deductible on the same under section 192(1) of the Income Tax Act.

Exemption of IGST & GST Compensation Cess on import of inputs against Advance Authorization – SC reversed Guj HC Decision & allowed Revenue Appeal

April 29, 2023 7329 Views 0 comment Print

Supreme Court has reversed the decision of Guj HC Decision & allowed the Revenue Appeal GST/Customs – Section 3(7) and Section (9) of the Customs Tariff Act, 1975 – Exemption of IGST and GST Compensation Cess on import of inputs against Advance Authorization – Revenue appeal against Gujarat High Court judgment wherein mandatory fulfilment of a ‘pre-import condition’ incorporated in the Foreign Trade Policy of 2015-2020 and Handbook of Procedures 2015-2020 by Notification No. 33/2015-20 and Notification No. 79/2017-Customs, dated 13.10.2017 was held to be arbitrary and unreasonable

Case analysis: M/s Pahwa Plastics Pvt. Ltd and Anr Vs Dastak NGO and Anr

April 29, 2023 4977 Views 1 comment Print

Any actions that could endanger the natural ecosystem and the life, health, and safety of all living things are prohibited by environmental law.

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