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Judiciary

Delay of 32 days was explained satisfactorily: ITAT remanded matter to CIT (A)

January 6, 2025 432 Views 0 comment Print

In the case abovementioned ITAT remanded the matter to CIT (A) after observing that delay of 32 days was explained satisfactorily. Assessee was salaried employee and not used to the proceedings of income-tax litigation.

Employees of statutory canteen IPSO facto cannot become employees of principal employer: Allahabad HC

January 6, 2025 261 Views 0 comment Print

The Allahabad High Court ruled that workers in a statutory canteen operated by a contractor are not employees of Hindustan Aeronautics Ltd. under labor laws.

Madras HC Grants Gillette India Ltd. Chance to Respond to GST Demand with Rs. 1 Crore Payment

January 6, 2025 645 Views 0 comment Print

Madras HC grants Gillette India Ltd. a chance to reply to GST demand with a payment of Rs. 1 crore, setting aside the original order of Rs. 6.57 crore.

Labour Court Can Issue Notices to Relevant Parties, Including Non-Referenced Parties

January 6, 2025 345 Views 0 comment Print

MP High Court upholds Labor Court’s authority to include new parties in labor disputes. Manjeet Global Pvt Ltd liable post-unit transfer.

Inadequate enquiry not give any right to CIT to revise assessment order: ITAT Surat

January 6, 2025 162 Views 0 comment Print

ITAT considered two issues on this aspect. Firstly, whether PCIT rightly exercised its revisional jurisdiction and secondly whether order u/s 263 was passed on merits regarding to the net foreign exchange gain.

Predominant Nature of Duties Determines Workman Status under Industrial Disputes Act 1947

January 6, 2025 369 Views 0 comment Print

Bombay High Court rejects plea of Venkatesh Seena Naidu in dispute over workman status under Industrial Disputes Act due to delay and lack of merit in the petition.

Labour Commissioner Lacks Authority to direct employer to pay minimum wages During Conciliation Proceedings

January 6, 2025 384 Views 0 comment Print

Kerala High Court clarifies jurisdiction under the Contract Labour Act, ruling on employer liability for contractor wage defaults. Key legal principles analyzed.

Government sanction essential for adjudication under Industrial Disputes Act, 1947

January 6, 2025 216 Views 0 comment Print

Chhattisgarh High Court quashes proceedings against Aditya Jajodia and others in a case under the Industrial Disputes Act, citing lack of government sanction.

Workers Employed by Contractor Not Entitled to Direct Regularization: Delhi HC

January 6, 2025 246 Views 0 comment Print

The Delhi High Court rejects the regularization plea of Kanchanjunga building employees, upholding the Industrial Tribunal’s decision on employer-employee relationship.

Revision order u/s 263 was passed in name of deceased assessee: ITAT set-aside order

January 6, 2025 165 Views 0 comment Print

During the pendency of assessment proceedings assessee died and notice u/s. 142(1) dated 12.03.2022 has been issued to legal heir/representative of the assessee as per provisions u/s. 159.

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