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Andhra Pradesh High Court Allows Revision in GSTR-3B Form - 30.08.2019

Andhra Pradesh High Court has ruled that the GST Return (GSTR) Form — GSTR-3B — is a statement and a revision option should be provided. Once implemented at the national level, it will be a big relief for a large number of GST Assessees — excluding those under composition scheme.

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CESTAT Ahmedabad: Cenvat Credit Allowable to Legal Consultancy Services - 30.08.2019

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad Bench has ruled that the legal consultancy services can be treated as an input for which Cenvat Credit is allowable. The Tribunal noticed that the in the case of one Advertising & Communication Services Ltd the hotel services is directly relatable to the business of the Appellant and have a nexus and, therefore, Cenvat Credit is admissible.

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ITAT Pune: Ex-Gratia Payment to Prematurely Retiring Employees Deductible Even in Absence of Scheme - 30.08.2019

Income Tax Appellate Tribunal (ITAT) Pune has ruled that the amount of ex-gratia payment to the prematurely retiring employees can be allowed as a deduction under the provisions of Income Tax Act, 1961 even though there is no such scheme providing the same.

Tags : ITAT Pune Ex-Gratia Payment

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CCI: Delay or Inadequacy of Services are not Issues under Competition Act, 2002 - 30.08.2019

Competition Commission of India has ruled that elements of anti-competitive agreement and abuse of dominant position stand on a higher platform than deficiency in services, hence such inadequacy of services will not form a competitive issue.

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SC: Candidate who has Applied for General Category Cannot Claim Seat Reserved for Disabled Candidate - 30.08.2019

Supreme Court has ruled that a candidate who has applied for General Category cannot claim the seat reserved for disabled candidates at a later stage. The Apex Court rejected the claim of a visually impaired candidate who had filled the application form under General category and later claimed a seat reserved for Persons with disability category in Rajasthan Judicial Service Examination, 2016.

Tags : SC General Category

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Supreme Court Directs UP to Produce Student, Found in Rajasthan - 30.08.2019

Supreme Court has asked the Uttar Pradesh Government to inform it when the girl who accused former Union Minister Chinmayanad of sexual assault can be produced before Court. This comes after the U.P Government said that the girl has been found in Rajasthan.

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Uttarakhand High Court Gives State Govt Six Months to Take Policy Decision on Liquor Ban - 30.08.2019

Uttarakhand High Court has given the State Government six months to formulate a policy to implement provisions of the Excise Act, 1910 which provide for prohibition of alcohol in the State. The Court has directed the State Government to take a policy decision for gradual prohibition of alcohol, petitioner DK Joshi, an advocate said.

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Supreme Court Explains Expert Evidence Should not be Given Preference Over Substantive Evidence - 29.08.2019

Supreme Court has clarified that expert evidence should not be given preference over substantive evidence. The Court also observed that generally mere expert evidence as to a fact is not regarded as conclusive proof of it.

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Delhi High Court: Termination Does not Amount to Retrenchment - 29.08.2019

Delhi High Court has ruled that a probationer is not a workman within the meaning of Section 2(s) of the Industrial Disputes Act, 1947 and that the service of the probationer can be terminated during the period of probation in terms of the appointment and such termination does not amount to retrenchment within the meaning of Section 2(oo) of the Act.

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Apex Court: Reverse Onus of Proof Does not Exonerate Prosecution from Establishing Prima Facie Case - 29.08.2019

Apex Court has observed that though Narcotic Drugs and Psychotropic Substances Act, 1985 carries reverse onus of proof it does not exonerate the prosecution from establishing a prima facie case against the Accused.

Tags : Apex Court Onus of Proof

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