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Supreme Court of India

Service details of Employees cannot be Furnished under RTI: SC

September 7, 2017 6726 Views 0 comment Print

Firstly, the information sought by respondent No.1 of individual employees working in the Bank was personal in nature; secondly, it was exempted from being disclosed under Section 8(j) of the Act and lastly, neither respondent No. 1 disclosed any public interest much less larger public interest involved in seeking such information of the individual employee […]

Suspension of powers of Board of Directors under IBC, Bane or Boon?

September 6, 2017 6618 Views 1 comment Print

According to us, once an insolvency professional is appointed to manage the company, the erstwhile directors who are no longer in management, obviously cannot maintain an appeal on behalf of the company.

CCTV cameras should be installed in All Tribunals: SC

August 26, 2017 1977 Views 0 comment Print

We direct the Union of India, Ministry of Information and Technology in consultation with E-Committee of this Court to lay down technical specifications and other modelities, including price range and sources of supply for installation of CCTV cameras in Courts.

SC set aside triple talaq- Download Judgment

August 23, 2017 2616 Views 1 comment Print

Supreme Court of India on Tuesday in the case of Shayara Bano Vs Union of India and others has set aside the practice of Triple Talaq by a 3:2 majority. Justices Kurian Joseph, UU Lalit and RF Nariman delivered the majority Judgment. Chief Justice Jagdish Singh Khehar and Justice S. Abdul Nazeer dissented.

Co-op credit society providing credit facility to non-members not eligible for deduction U/s. 80P

August 21, 2017 4668 Views 0 comment Print

It is noticed by the Assessing Officer, after discussing in detail the activities of the appellant, is that the activities of the appellant are in violations of the provisions of the MACSA under which it is formed. It is pointed out by the Assessing Officer that the assessee is catering to two distinct categories of […]

Right of appeal U/s. 260A is a substantive right and cannot be impaired by any subsequent legislation

August 20, 2017 1635 Views 0 comment Print

S. 260A: Right of appeal is not a matter of procedure. It is a substantive right. This right gets vested in the litigants at the commencement of the lis and such a vested right cannot be taken away or cannot be impaired or imperilled or made more stringent or onerous by any subsequent legislation unless the subsequent legislation said so either expressly or by necessary intendment.

Section 80IA: Bottling of LPG amounts to manufacture: SC

August 13, 2017 2502 Views 0 comment Print

The word ‘production’ has a wider connotation in comparison to ‘manufacture’, and any activity which brings a commercially new product into existence constitutes production. The process of bottling of LPG renders it capable of being marketed as a domestic kitchen fuel and, thereby, makes it a viable commercial product.

Bottling of Gas Into Cylinder Amounts to Production for Section 80HH, 80I and 80IA: SC

August 7, 2017 1821 Views 0 comment Print

Whether Bottling Of Gas Into Cylinder Amounts To Production For Claiming Of Deduction Under Sections 80HH, 80-I And 80-IA Of The Income Tax Act, 1961. Whether an activity constitutes production or manufacture for the purposes of sections 80HH, 80-I and 80-IA of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) has remained point of dispute in many cases.

SC quashes appeal against CA for issue of alleged wrong certificate based on manipulated figures

July 28, 2017 4119 Views 0 comment Print

The present appeal arises out of the order dated 12.08.2004 passed by the Division Bench of the High Court of Judicature at Bombay in Chartered Accountants Reference No. 5/2000.

Order Continuing Anti-Dumping duty made After Expiry of Duty Period is Invalid: SC

July 23, 2017 2016 Views 0 comment Print

Before the High court, the petitioners, M/S. Kumho Petrochemicals Company Limited And Another, made two submissions. Firstly, the order of continuation of anti-dumping duty, made after expiry of the duty period, is bad in law. Secondly, the initiation of the anti-dumping duty investigation was also bad in law on the ground that public notice of initiation was not published in the Official Gazette before January 01, 2014, i.e., before the expiry of the anti-dumping duty at the end of five years period.

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