13 December 2021

Search Results for Tag : Applicability


Mere presence in an unlawful assembly cannot render a person liable unless there was a common object(20.10.2016)

By present revision petition, Petitioner seeks setting aside of order passed by Additional Sessions Judge discharging Respondents from offence punisha.....

Tags : Offence, Provision, Applicability


Regulation of private practice by govt. doctors is subject matter of separate Rules, circular issued under J&K Govt. Employees (Conduct) Rules 1971 not applicable to govt. doctors(21.10.2016)

A Writ Petition was instituted in public interest before High Court of Jammu and Kashmir by Respondents seeking to challenge a Circular dated 11 Augus.....

Tags : Circular, Applicability, Government doctors


Prosecution under Section 182 of IPC void without following procedure prescribed under Section 195 of Cr. PC(10.01.2017)

Instant appeals arise out of criminal proceedings pending in Court of Additional Session Judge, Delhi in relation to offences registered under Section.....

Tags : Conviction, Procedure, Applicability


Doctrine of ex debito justitiae prevail over procedural law only where order of this Court passed without notice or where order has effect of eroding public confidence in justice delivery system(30.08.2016)

In instant writ petition, Petitioner assailed conviction order passed under Section 3 of Terrorist and Disruptive Activities (Prevention) Act, 1987 (".....

Tags : Ex debito justitiae, Doctrine, Applicability


Murder charge cannot be brought home unless there is some evidence to show that, robbery and murder occurred at same time(20.01.2017)

Accused-Appellant had been convicted by trial Court for offence punishable under Section 302 read with Section 34 of Indian Penal Code, 1860. He has a.....

Tags : Conviction, Provision, Applicability


Pure question of law can be urged at any point of time before any forum provided it does not require any further adjudication of any disputed fact(18.05.2018)

The Petitioners have primarily challenged the Notification, dated January 8, 2011, issued by the Ministry of Labour and Employment applying the Employ.....

Tags : Publication, Notification, Applicability


In the case of any taxing statute, the same is required to be interpreted literally(20.06.2018)

In facts of present case, the Appellant is engaged in the manufacture of sponge iron, billets, rolled items and other goods falling under Chapters 72,.....

Tags : Demand, Rule, Applicability


Right of private defence does not extend to inflict more harm than it is necessary in exercise of right of private defence(01.04.2019)

The challenge in the present appeals is to a judgment maintaining conviction of the Appellant for an offence under Section 302 of Indian Penal Code, 1.....

Tags : Conviction, Private defence, Applicability


Departmental proceedings shall be deemed to be instituted on date on which statement of charges is issued to Government servant or pensioner(03.05.2019)

The Petitioner assails the order passed by the Central Administrative Tribunal. The Petitioner had assailed the initiation of departmental proceedings.....

Tags : Departmental proceedings, Time limit, Applicability


Exception 4 to Section 300 of IPC applies when the act was committed without premeditation, in a sudden fight without the offender having taken undue advantage or acted in a cruel or unusual manner.(20.09.2017)

In instant appeal, an exception is taken to the judgment and order of Additional Sessions Judge, whereby Appellant is convicted for the offence under .....

Tags : Conviction, Exception, Applicability


Section 195(1)(b)(ii) of CrPC would be attracted only when offences enumerated therein committed with respect to document after it has been produced or given in evidence in a proceeding in any Court(03.11.2017)

Present appeal has been filed against judgment of High Court dismissing Petition which was filed by the Appellant questioning the judgment of Addition.....

Tags : Cognizance, Provision, Applicability


SARFAESI Act is applicable to Cooperative Banks(05.05.2020)

In present case, the question relates to the scope of the legislative field covered by Entry 45 of List I viz. ‘Banking’ and Entry 32 of List II of th.....

Tags : SARFAESI Act, Co-operative banks, Applicability


TDS provisions under Section 194H of IT Act is not applicable on sale of recharge vouchers and pre-paid vouchers to sole distributors(18.05.2020)

Present cross appeals filed by the Revenue as well as the assessee are directed against the common order of the learned Commissioner of Income Tax (Ap.....

Tags : Levy, TDS provisions, Applicability


Foreign exchange receipt must be attributable to the information or service contemplated by Section 80-O of Income-tax Act for claiming deduction(05.06.2020)

The short point calling for determination in present appeals is whether the income received by the Appellants in foreign exchange, for the services pr.....

Tags : Deduction, Applicability, Provision


An unregistered agreement cannot be a ground for invoking provisions of Section 40A(2)(b) of the IT Act in absence of requirement of law(23.07.2020)

The Assessee Company was engaged in business of manufacturing and trading of ignition coils for motor vehicle engines. For the year under consideratio.....

Tags : Additions, Provision, Applicability


Belated challenge cannot be entertained by present Court with regard to applicability of Notification(07.10.2020)

The Petitioners in the present case are studying in their fifth semester of the LLB course, in the Faculty of Law, University of Delhi ('DU'). They ha.....

Tags : Supplementary examinations, Notification, Applicability


Provisions of EPF Act are applicable to a private security agency engaged in expert service of providing personnel to its client(02.12.2020)

The Appellant is engaged in the business of providing private security guards to its clients on payment basis. The Appellant is registered under the P.....

Tags : Private agency, Provisions, Applicability


RBI’s Circular issued to extend relief to borrowers during the COVID-19 pandemic is not applicable to defaults prior to the outbreak of the pandemic(18.12.2020)

The present writ petition has been filed challenging the impugned letter sent by Respondent No.1/IL&FS Financial Services Ltd. ('IL&FS'), by which it .....

Tags : Burrowers, RBI circulars, Applicability


An independent building can have a number of residential units and it will not lose the character of one residential house(24.02.2021)

The appeal filed by the assessee is directed against the order passed by Learned Commissioner of Income Tax [CIT(A)], Bengaluru and it relates to the .....

Tags : Deduction, Provision, Applicability


Provisions of Limitation Act would apply mutatis mutandis to proceedings under IBC in NCLT/NCLAT(05.04.2021)

Present Appeal has been filed by the Appellant-Mr. Thomas George who is director of the suspended Board of the Corporate Debtor Mathstraman Manufactur.....

Tags : Limitation Act, Provisions, Applicability


Balance Sheets entries can amount to acknowledgement of debt for purpose of extending limitation(15.04.2021)

In present matter, Corporate Power Ltd. ["the corporate debtor"] set up a thermal power project in Jharkhand, and for so doing, availed of loan facili.....

Tags : Balance Sheets, Entries, Provision, Applicability


Provisions of compassionate appointment are applicable upon employees of the District Rural Development Agency(05.05.2021)

The writ Petitioner had challenged an order whereby claim for grant of compassionate appointment under the U.P. Recruitment of Dependents of Governmen.....

Tags : Compassionate Appointment, Rules, Applicability


Limitation Act is applicable to arbitration proceedings initiated under Section 18(3) MSMED Act(29.06.2021)

Appeals are against impugned judgment by which the High Court, while referring to various provisions of the Arbitration and Conciliation Act, 1996 (19.....

Tags : Limitation Act, Provisions, Applicability


When the decree holder has a pre-existing right in the property, a decree does not require registration(06.07.2021)

The Appellant filed a suit for possession in the year 1978 disputing the Will dated 4th December, 1958 executed in favour of the defendant. The Appell.....

Tags : Registration, Provision, Applicability


Protection under Section 197 of the CrPC is not be available to public servant prosecuted under Section 48 of Water Act(13.07.2021)

Present appeal challenges the order passed by the High Court. Sandur Gram Panchayat, Sandur, Karnataka and the Appellant, who at the relevant time was.....

Tags : Public servants, Applicability, Provision


Payment made by hospital to consultant doctors requires deduction of tax at source under Section 194J of IT Act(12.07.2021)

The revenue is aggrieved by findings of Learned Commissioner of Income Tax (Appeal) [CIT(A)] that, the payment made by assessee hospital to certain co.....

Tags : Tax deduction, Applicability, Provision


Explanation 3C to Section 43B (d) of the IT Act is 'clarificatory' and does not add a new condition retrospectively(11.08.2021)

The question raised in present appeals is with particular reference to Section 43B Explanation 3C of the Income Tax Act, 1961 [IT Act]. On 28th Novemb.....

Tags : Assessment, Clarificatory provision, Applicability


In a case of revocable Trust, the provisions of Section 61 to 63 of IT Act were applicable and the assessee could not be assessed as AOP(15.09.2021)

Assessee is a Trust created by Asset Reconstruction Company India Ltd. (ARCIL) for the purpose of liquidating/recovering/realizing the non-performing .....

Tags : Revocable Trust, applicability of provisions


Section 5 of Limitation Act shall not be applicable to the appeal against the order of Recovery Officer(24.11.2021)

The original respondent has preferred the present appeal dissatisfied with the impugned judgment passed by the High Court by which the High Court has .....

Tags : Applicability, Provision, Delay, Condonation


Notifications & Circulars

Bicycles-Retro Reflective Devices (Quality Control) Order, 2020(09.07.2020)

In exercise of the powers conferred by sub-sections (1) and (2) of section 16 read with section 17 of the Bureau of Indian Standards Act, 2016 (11 of .....

Tags : Quality Control, Articles, Applicability


Relaxation in applicability of provision in para 6 (b) of General Notes Regarding Import Policy Schedule-I (Imports) of the ITC(HS) 2017, Schedule I (Import Policy)(27.10.2021)

1. Reference is invited to DGFT's Notification No. 20/2015-2020, dated 24.08.2021, amended further by Notification No. 23/2015-2020, dated 03.09.2021,.....

Tags : Relaxation, Applicability, Provision


Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd m(19.07.2021)

1. References have been received seeking clarification on the issues of the applicability of IGST on repair cost, insurance and freight, on goods re-i.....

Tags : Applicability, IGST, Repairs


Cabinet approves extension of applicability of New Investment Policy (NIP)-2012 read with its amendment to the Ramagundam Fertilizers and Chemicals Limited(09.06.2021)

The Cabinet Committee on Economic Affairs chaired by Prime Minister Shri Narendra Modi, has given its approval for the proposal of the Department of F.....

Tags : Extension, Applicability, NIP-2012


Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)(17.06.2021)

1. Certain representations have been received requesting for a clarification regarding applicability of GST on annuities paid for construction of road.....

Tags : Clarification, Applicability, GST


Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis(17.06.2021)

1. Reference has been received by the Board for a clarification whether services supplied to a Government Entity by way of construction such as of "a .....

Tags : Clarification, Applicability, GST


Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and high-speed diesel blended with bio-diesel, when blending is done within the refinery(22.06.2021)

1. References have been received seeking clarification on applicability of exemption from Basic Excise duty and other cesses, under different notifica.....

Tags : Applicability, Exemption, Ethanol


Credit Rating-Applicable for Infrastructure Investments(05.01.2021)

In exercise of powers under Regulation 14(2) of the IRDAI (Investments) Regulations, 2016 the Authority directs Insurers to classify Infrastructure in.....

Tags : Credit Rating, Applicability, Infrastructure Investments


Applicability of the provisions of sub-clause (i) of clause (c) of sub-section (1) of Section 10 of Banking Regulation Act, 1949 to Kotak Mahindra Bank Limited(23.09.2020)

Whereas, sub-clause (i) of clause (c) of sub-section (1) of section 10 of the Banking Regulation Act, 1949 (10 of 1949) (hereinafter referred to as th.....

Tags : Applicability, Provisions, Kotak Mahindra Bank Limited


Non-applicability of the provisions of section 31 read with clause (t) of section 56 of Banking Regulation Act, 1949 to primary co-operative banks till 31st December, 2020(29.09.2020)

In exercise of the powers conferred by sub-section (1) of section 53 of the Banking Regulation Act, 1949 (10 of 1949), the Central Government, on the .....

Tags : Non-applicability, Provisions, Co-operative banks


Cabinet approves Exemption from applicability of DPE Guidelines to India Ports Global Limited(26.02.2020)

The Union Cabinet, chaired by the Prime Minister, Shri Narendra Modi has approved the exemption of the India Ports Global Ltd. (IPGL) from the DPE Gui.....

Tags : Exemption, Applicability, DPE Guidelines


Relaxation from the applicability of SEBI Circular dated October 10, 2017 on non-compliance with the Minimum Public Shareholding requirements(14.05.2020)

1. SEBI circular No. CFD/CMD/CIR/P/2017/115 dated October 10, 2017 lays down the procedure to be followed by the recognized stock exchanges/depositori.....

Tags : Relaxation, Applicability, SEBI Circular


Applicability of provisions of Para 2.20 of HBP, 2015-20 on Advance Authorisations issued under 2009-2014, FTP(25.04.2018)

1. This office has received a request for clarification regarding the date of applicability of provisions of para 2.20(d) of HBP 2015-20 on the Advanc.....

Tags : Provisions, Applicability, Advance Authorisations


Clarification regarding applicability of Notification No. 45/2017-Customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis(24.07.2019)

1. Representations have been received for clarifying the issue of applicability of Notification no. 45/2017-Customs on the re-import of goods which ha.....

Tags : Clarification, Applicability, Notification


Central Government hereby declare that the provisions of sub-clause (i) of clause (c) of sub-section (1) of Section 10 of Banking Regulation Act, 1949 shall not apply to Kotak Mahindra Bank Limited(01.10.2019)

In exercise of the powers conferred by sub-section (1) of section 53 of the Banking Regulation Act, 1949, the Central Government, on the recommendatio.....

Tags : Provisions, Non applicability, Kotak Mahindra Bank


TRAI releases Recommendations on "Applicability of e-KYC process for existing mobile subscribers as well as outstation customers"(23.01.2017)

The Telecom Regulatory Authority of India (TRAI) has issued its Recommendations on (i) "Verification of existing mobile subscribers through Aadhaar ba.....

Tags : Recommendations, Applicability, E-KYC process


Applicability of Section 269ST of Income Tax Act, 1961(05.04.2017)

In exercise of the powers conferred by clause (iii) of the proviso to section 269ST of the Income-tax Act, 1961 (43 of 1961), the Central Government h.....

Tags : Notification, Section, Applicability


No GST is applicable on free food supplied in anna kshetras run by religious institutions(11.07.2017)

There are media reports suggesting that GST applies on free food supplied in anna kshetras run by religious institutions. This is completely untrue. N.....

Tags : Free food, Religious institutions, Non-applicability, GST


Applicability of TDS provisions of Section 194-I of the Income-tax Act, 1961 on lump sum lease premium paid for acquisition of long term lease(13.10.2016)

Section 194-I of the Income-tax Act, 1961 (the Act) requires that tax be deducted at source at the prescribed rates from payment of any income by way .....

Tags : TDS, Applicability, Lease premium


Amendment in notification No.25/2012-Service Tax, dated the 20th June, 2012(12.01.2017)

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied tha.....

Tags : Notification, Amendment, Exemption, Applicability



Allahabad High Court: SC/ST Act Applies if Offence is Public(25.02.2020)

Allahabad High Court has set aside an order of summoning under the Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 (SC/.....

Tags : Allahabad High Court, Applicability of SC/ST Act


CBIC Notifies Reduction in Applicability of GST E-invoicing Threshold(09.03.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the reduction in the applicability of Goods and Services Tax E-invoicing threshold fro.....

Tags : Central Board of Indirect Taxes and Customs, Applicability of GST E-invoicing Threshold


SC Issues Notice to State of Uttar Pradesh on Applicability of New Policy on Release of Prisoners(06.12.2021)

Supreme Court has issued notice to the State of Uttar Pradesh on the issue whether the cases of those prisoners serving life-sentence which were requi.....

Tags : Supreme Court, Applicability of New Policy on Release of Prisoners


International Cases

Set off of opposing costs orders is not affected by Qualified One-way Costs Shifting ("QOCS"), essentially because set-off is not a type of enforcement(06.10.2021)

Present appeal relates to the construction and effect of a procedural rule in relation to the costs of legal proceedings that applies to all personal .....

Tags : Cost, Legal proceedings, Applicability


High Court would have jurisdiction over matters specified in Section 62(2) of Competition Act, 1998, unless such jurisdiction was specifically and expressly ousted(08.04.2021)

Present is an appeal against a decision of the High Court, in terms of which it dismissed an application under Rule 30 of the Uniform Rules , brought .....

Tags : Provision, Applicability, Jurisdiction


A private company running on commercial lines is not entitled to exemptions under Section 10 Income Tax Act(20.11.2020)

The Appellant, City Power Soc Limited (City Power), is a state-owned company that is wholly owned by the City of Johannesburg (the City). In 2014, it .....

Tags : Assessments, Exemption, Applicability


Homes built for sale to be treated the same way as homes built for lease(21.06.2019)

The Respondent, Xantha Properties 18 (Pty) Ltd, carries on business in the building construction industry. It embarked upon the construction of a prop.....

Tags : Provision, Applicability, Enrolment fee


Prescription Act does not apply to claims for compensation under the RAF Act(06.05.2020)

Present appeal concerns the question whether the running of prescription in respect of Mr Koos Jacobs’ claim for damages under the Road Accident Fund .....

Tags : Compensation, Enactment, Applicability


Sstrict or literal interpretation of provisions has to be consistent with object of Act(10.06.2020)

The appeal concerned the application of Section 34A of the Estate Agency Affairs Act 112 of 1976, which precludes an estate agent from claiming commis.....

Tags : Provision, Applicability, Public interest


Rate relief is allowed where a dwelling's rateable value is increased by facility required for meeting needs of a person who resides in hereditament and has a disability(09.09.2019)

Mrs Quinn who is a person with a disability for the purposes of Article 31A of the Rates (Northern Ireland) Order 1977 ("the 1977 Order") applied purs.....

Tags : Rate relief, Article, Applicability


A provision of subordinate legislation which results in a breach of a Convention right must be disregarded, if it is possible to do so without affecting the statutory scheme(13.11.2019)

On 9 November 2016, present Court handed down judgment in the series of cases collectively reported as R (Carmichael) v Secretary of State for Work an.....

Tags : Housing benefit, Provision, Applicability


In order to succeed in tort of negligence, it is essential to establish a negligent breach of duty, causation and loss(20.11.2019)

In facts of present case, Mr. Thomas Arthur Watkins lived near Tredegar in South Wales. He was employed by the National Coal Board (later British Coal.....

Tags : Scheme, Benefits, Applicability


A mere link between a claim which engages Article 24(2) of Recast Regulation and one which does not is not sufficient to bring latter within scope of that provision(29.07.2019)

Present appeal is concerned with the interpretation of Article 24(2) of the Brussels I Recast Regulation (Parliament and Council Regulation (EU) of 12.....

Tags : Jurisdiction, Regulation, Applicability


Fraudulent claims rule does not defeat a claim wholly good in law, even if a lie is told in support of it(20.07.2016)

Duty of utmost good faith applied not only in making of contract but in course of its performance. In facts of present case, insurance claim was relat.....

Tags : Fraudulent claims rule, Applicability, Insurer’s Liability


Difference of treatment is inherent in change in law, if it were to be objectionable discrimination, it would be impossible to change law(14.12.2016)

Appellant sentenced in the Crown Court for offences of serious violence. At the time, when Appellant was sentenced, the statutory scheme for sentencin.....

Tags : Sentence, Validity, Change in law, Applicability


It is unlawful to discriminate against part-time workers, when a retirement pension falls due for payment(12.07.2017)

Appellant is a retired self-employed barrister, who also held part-time judicial office as a recorder (a part-time judge of Crown Court) between 1 Mar.....

Tags : Pension, Entitlement, Directives, Applicability


Top Story

Amendment to Section 148 of Negotiable Instruments Act applies retrospectively(29.05.2019)

In a recent decision, the Supreme Court, while hearing a case namely Surinder Singh Deswal @ S.S. Deswal & Ors. v. Virender Gandhi held that, Section .....

Tags : Enactment, Amendment, Applicability


Income Tax Department introduces a new utility for banks, post offices to check TDS rate on high value cash withdrawals(12.07.2020)

The Income Tax Department has facilitated a new functionality for Banks and Post offices through which they can ascertain the TDS applicability rates .....

Tags : TDS rate, Cash withdrawal, Applicability