The Calcutta High Court reviewed a writ petition from Paschim Banga Gramin Bank, challenging a Section 14B order under the Employees Provident Fund Act.
Lenin Kumar Ray Vs Express Publications (Madurai) Ltd. (Supreme Court) Considering the nature of duties being performed, an Assistant Engineer will not fall under the ambit of ‘workman’ as contemplated under ID Act.
The Supreme Court examines the applicability of Tamil Nadu Industrial Establishments Act in a case regarding the permanent status of employees in Tamil Nadu Medical Services Corporation.
The Supreme Court upheld the legality of employee transfers under certified standing orders, dismissing the challenge made by Divgi Metal Wares Employees Association.
The Bombay High Court ruled on the validity of pre-deposits made through electronic cash ledgers under Section 83 of the Finance Act, 1994. Key legal issues resolved.
As per the said Statement of Accounts, there was an outstanding amount of Rs 1,85,25,373/- (Rupees One Crore Eighty-Five Lakh Twenty-Five Thousand Three Hundred and Seventy-Three only) which was due and payable by the Corporate Debtor as on 31.03.2024.
In the event and income sourced in India was not characterized under the heads provided in the DTAA, the income would be taxable under the residual clause provided taxing right was allocated to source country in this case to India under the relevant DTAA.
Assessee’s petition against the under declaration of ineligible Input Tax Credit ( ITC ) would be heard when assessee would deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order.
Denial of the entire expenditure incurred towards as cost of construction by AO could not be held to be justified even if assessee did not submit satisfactory bills/vouchers in support of her claim towards the cost of construction.
Hire charges of a vessel did not constitute ‘Royalty’ as it was in the nature of business income and as there was no Permanent Establishment therefore, no taxability arose on account of business income.
