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Judiciary

Reversal of Erroneously Availed ITC TRAN-I: HC directs re-adjudication

May 28, 2024 609 Views 0 comment Print

Delhi High Court considers the non-application of mind by the Proper Officer, directing re-adjudication on reversal of erroneously availed ITC TRAN-I.

Executing Court Empowered to Verify Arbitral Award Stamping: MP HC

May 28, 2024 261 Views 0 comment Print

Dive into the legal intricacies of Brajesh Kumar Pannalal’s challenge against Indusind Bank over arbitration award enforcement. Insights from Madhya Pradesh High Court.

Allahabad HC: Rs 50k Fine for False Affidavits in Widow’s Property Case

May 28, 2024 501 Views 0 comment Print

Allahabad High Court imposes Rs 50k penalty for submitting false affidavits to acquire widow’s property. Detailed analysis of Santosh Kumar And 2 Others Vs Board of Revenue.

Revenue Division Officer can issue Occupancy Rights Certificates in ‘Service Inam’ Land Cases: Telangana HC

May 28, 2024 888 Views 0 comment Print

Telangana High Court upholds jurisdiction of Revenue Division Officer (RDO) to grant Occupancy Rights Certificates in ‘Service Inam’ land cases. Detailed analysis of Mir Sadath Ali vs. Joint Collector case.

Delhi HC Transfer nascent winding up proceedings to NCLT

May 28, 2024 297 Views 0 comment Print

Delhi HC held that winding up proceedings pending before High Courts, which are at a nascent stage and have not progressed to an advanced stage, ought to be transferred to NCLT.

Honesty of assessee cannot attract penalty under Section 271(1)(c)

May 28, 2024 6480 Views 0 comment Print

The Kerala High Court rules that additional income disclosed voluntarily cannot be treated as concealed income under Section 271(1)(c) of the Income Tax Act.

Section 153D approval for 43 cases in a single day – Assessment order held to be illegal 

May 28, 2024 1323 Views 0 comment Print

Delhi HC ruled on PCIT vs Shiv Kumar Nayyar, addressing the validity of Section 153D approvals in tax assessments. Explore the detailed analysis and judgment.

Requisite Documents Must Accompany SCN in IBC Proceedings: Delhi HC

May 28, 2024 291 Views 0 comment Print

Delhi High Court rules parties in IBC proceedings must receive requisite documents forming basis of SCNs. Detailed analysis of Shantanu Prakash vs. State Bank of India & Ors. case.

Religious Bodies Exempt from Service Tax on Renting Immovable Property Pre-01.07.2012

May 28, 2024 315 Views 0 comment Print

Religious body not liable to pay service tax prior to 01.07.2012 on renting of immovable property: CESTAT Chennai: Church of South India Trust Association Vs Commissioner of CGST & Central Excise (CESTAT Chennai)

Mere Omission of Date Doesn’t Invalidate Bankers Book Evidence Act Certificate: NCLT Chandigarh

May 28, 2024 219 Views 0 comment Print

NCLT determined that the certificate under the Bankers Book Evidence Act, 1891, despite lacking a date, was valid as it was duly signed. They emphasized that the omission of the date did not invalidate the certificate.

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