Search Results for Tag : Provision
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Supreme Court Strikes Down Section 497 of Indian Penal Code(27.09.2018)
In a historical judgment, Supreme Court has struck down 158 Year Old Section 497 of Indian Penal Code, 1860 (IPC) which criminalizes adultery, as unco.....
Tags : Adultery, Provision, Validity
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CBDT amends provisions of Income-tax Rules, 1962 for prescribing fees under Section 234H of the Income-tax Act, 1961(30.03.2022)
In order to mitigate the inconvenience to the taxpayers, as per Notification No.17/2022 dated 29th March, 2022, a window of opportunity has been provi.....
Tags : Provision, Amendment, Fees, Levy
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International Cases
Unless Defendants have the statutory defence, they have committed an offence(03.08.2017)
Present is an interlocutory appeal in a criminal case which concerns the correct construction of Section 92(1) of the Trade Marks Act, 1994. The Appel.....
Tags : Infringement, Provision, Interpretation
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Tender process is designed to induce competition in a very structured way by facilitating independent conduct of potential service providers(03.10.2018)
Present matter concerned a complaint referral by Competition Commission against two firms active in provision of brand activation services: Geometry G.....
Tags : Anti-Competitive Agreement, Contravention, Provisions
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Public law acts were to be regarded and relied upon as lawful unless and until they were set aside by Courts(27.09.2018)
Appeal was against decision of Tribunal which it handed down on 2 June 2017. Tribunal's decision related to a special plea taken by both Goodyear Sout.....
Tags : Complaint referral, Compliance, Provisions
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To prove conduct under Section 10(2)(a) of Competition Act, 2010, it is not necessary to show actual harm to a competitor(20.07.2017)
Present order is related to proceedings initiated under Section 30 of Competition Act, 2010 vide Show Cause Notice No. 14/2016 dated 08th March, 2016 .....
Tags : Consumers, Information, Provisions, Violations
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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
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Regulations made under a statute cannot be used to interpret the governing statute(23.05.2020)
The Appellants appeal against an urgent interim interdict issued by the High Court, Pretoria, which prevents the South African Police Service (the SAP.....
Tags : Interim interdict, Implementation, Provision
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A scheme of arrangement is used to re-organise a Company in a manner which will be binding on its members(22.03.2021)
The Plaintiff, Piedmont Lithium Limited (Piedmont), is an Australian public company listed on the official list of the Australian Securities Exchange .....
Tags : Scheme, Approval, Provisions
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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
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If the Reserve Bank is satisfied that contraventions occurred, it may ultimately declare the attached funds forfeit to the State(20.07.2021)
In present matter, on 15 June 2017 the Appellant, the South African Reserve Bank (the Reserve Bank) issued a blocking order against two bank accounts .....
Tags : Provisions, Contravention, Blocking order
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Onus rests on the taxpayer to establish, on a balance of probabilities, that it has fully met the requirements of the provision(07.12.2021)
The primary issue before the SCA was whether the Commissioner for South African Revenue Services (SARS) was correct in rejecting Purveyors’ voluntary .....
Tags : Voluntary disclosure, Non-compliance, Provision
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In exercising the discretion to grant relief under Section 1322(4)(a) Corporations Act, 2001, a relevant factor is the promptness with which the Plaintiff has sought to remedy the irregularity(10.05.2022)
The plaintiff, Delecta Limited (Delecta), by way of originating process seeks relief under Section 1322(4)(a) of the Corporations Act, 2001 relating t.....
Tags : Cleansing notice, Contravention, Provision
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State is liable for any delictual or contractual damage or loss caused as a result of any act or omission in connection with any school activity conducted by a public school(13.02.2023)
The Appellant, the MEC of Education, North West, was found liable in terms of Section 60 of the South African Schools Act, 1998 for damages suffered b.....
Tags : Damages, Liability, Provision
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Disclosure for the purpose of an investigation or identification of wrongdoers is excluded from Section 42(1)(c) of RICA(04.04.2023)
The Appellant was an online store trading in corporate gifts and clothing. As a result of the nature of the business, it fell victim to a type of inte.....
Tags : Information, Disclosure, Provisions
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Dismissal of an application for a provisional order of liquidation is appealable(14.04.2023)
The appeal was directed against an order of the high court which dismissed the application by the Appellant for the provisional sequestration of the e.....
Tags : Provisional sequestration, Application, Maintainability
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Strong prospects of success may trump an unsatisfactory explanation for the delay(09.06.2023)
The appeal revolved around an inter-dealership agreement between the applicant and respondent (plaintiff and defendant in the court a quo) for the pur.....
Tags : Provision, Compliance, Delay
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Distribution of false or misleading information that is capable of harming the business interests of another undertaking constitutes a deceptive marketing practice(10.08.2017)
In facts of present case, the Complainant is engaged in the manufacturing and marketing of consumer household, antiseptic, and pharmaceutical products.....
Tags : Deceptive marketing practices, Provisions, Violation
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In a trial involving a charge of murder, the magistrate shall be assisted by assessors unless the accused requests that the trial may proceed without assessors(23.06.2023)
In facts of present case, Pillay had been charged with murder before the Regional Court. He was convicted. Pillay appealed to the high court against h.....
Tags : Conviction, Compliance, Provision
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For a property in a sectional title scheme to be transferred into the name of a purchaser, the body corporate must issue a clearance certificate(02.11.2023)
Present appeal concerns the interpretation of Section 15B(3)(a)(i)(aa) of the Sectional Titles Act, 1986 (the ‘embargo provision’)The appeal is agains.....
Tags : Clearance certificate, Provision, Statutory right
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Commission is not required to show any anti-competitive effects of agreement as anti-competitive effects are presumed(23.03.2017)
Present case concerns a complaint referral brought by Competition Commission against Respondents; Dawn Consolidated Holdings (Pty) Ltd ("Dawn"), DPI P.....
Tags : Shareholding Agreement, Contravention, Provision
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Power of Court to indicate provisional measures will be exercised only if there is urgency, that, irreparable prejudice will be caused to rights in dispute before Court gives its final decision(18.05.2017)
In facts of present case, On 8th May, 2017, Government of Republic of India filed in Registry of Court an Application instituting proceedings against .....
Tags : Consular access, Death sentence, Provisional measure, Stay
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A statutory provision does not bind the Crown save by express words or “necessary implication”(19.12.2017)
The issue in present case is whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chap.....
Tags : Smoking, Ban, Provision
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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
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EU citizen can claim equal treatment in respect of social assistance only if his or her residence in the territory of that member state complies with the conditions of the Directive(01.12.2021)
The appeal concerns the compatibility with EU law of statutory provisions governing eligibility for various non-contributory benefits which were inser.....
Tags : EU law, Statutory provisions, Benefits
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Order under Section 1322(4)(c) of the Corporations Act can be passed if the person to be relieved from civil liability acted honestly(09.01.2024)
In present matter, on 8 December 2023, the Plaintiff, Enova Mining Ltd (Enova), filed an originating process seeking orders under Section 1322(4)(a) o.....
Tags : Liability, Provision, Applicability
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News
Madras HC Directs Centre to Strictly Follow Provisions of Official Languages Act(06.09.2021)
Madras High Court has directed the Centre to strictly follow the provisions of the Official Languages Act while emphasizing that once a representation.....
Tags : Madras High Court, Provisions of Official Languages Act
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Kerala HC Directs Central Govt to Make Necessary Provisions in CoWIN Portal(07.09.2021)
Kerala High Court has directed the Central government to make necessary provisions forthwith in the CoWIN portal to enable those who want to take the .....
Tags : Kerala High Court, Necessary Provisions in CoWIN Portal
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Delhi HC Seeks Response on Plea Challenging Provisions of Recovery of Debts and Bankruptcy Act, 1993(13.09.2021)
Delhi High Court has sought response of the Centre on a plea challenging provisions of Recovery of Debts and Bankruptcy Act, 1993 regarding appointmen.....
Tags : Delhi High Court, Provisions of Recovery of Debts and Bankruptcy Act, 1993
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Madras HC Directs Centre to Strictly Follow Provisions of Official Languages Act, 1963(13.09.2021)
Madras High Court has directed the Centre to strictly follow the provisions of the Official Languages Act, 1963 while emphasizing that once a represen.....
Tags : Madras High Court, Provisions of Official Languages Act, 1963
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SC Directs Faridabad Municipal Corporation to Roll Out Provisional Rehabilitation Scheme(15.09.2021)
Supreme Court has asked the Municipal Corporation of Faridabad to roll out a provisional scheme for rehabilitation of residents in relation to the dem.....
Tags : Supreme Court, Provisional Rehabilitation Scheme
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Ministry of Finance Repeals SICA With Effect From Today(01.12.2016)
Ministry of Finance has repealed Sick Industrial Companies (Special Provisions) Act, 1985 (SICA) with effect from today.
Tags : Ministry of Finance, Sick Industrial Companies (Special Provisions) Act, 1985
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Courts Should Desist from Passing Interim Orders Directing Provisional Admissions of Students: SC(13.11.2018)
Supreme Court has set aside a Madras High Court order and reiterated that courts should desist from passing interim orders directing provisional admis.....
Tags : Supreme Court, Provisional Admissions of Students
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Delhi HC: No Provisional Admission in GTB Tech Institute(03.08.2016)
Delhi HC has dismissed pleas of Guru Tegh Bahadur (GTB) Institute of Technology and the Polytechnic Institute, Delhi, for letting them admit students .....
Tags : Delhi HC , Guru Tegh Bahadur Institute of Technology , Polytechnic Institute, Delhi, Provisional Admission
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Rajya Sabha Passes a Bill to Expedite Disposal of Debt Recovery Applications(10.08.2016)
Rajya Sabha has passed the Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Bill, 2016, which amen.....
Tags : Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Bill, 2016, Rajya Sabha
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Calcutta HC: Authorities Undertaking Provisional Attachment Without Informing Bank, Contrary to Law(27.03.2020)
Calcutta High Court has held that Principal Additional Director General, Directorate General of Goods and Services Tax Intelligence (DGGI) and Additio.....
Tags : Calcutta High Court, Authorities Undertaking Provisional Attachment
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SC Directs Petitioner to Serve Notice on Central Govt to Consider Prayer for Provisional Admissions(10.09.2020)
Supreme Court has directed the Petitioners challenging the CBSE's decision to conduct compartment examination for students of classes X and XII in Sep.....
Tags : Supreme Court, Provisional Admissions
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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
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A strong likelihood of confusion on part of targeted consumer is central to a determination as to existence of a deceptive marketing practice through fraudulent use of another's trademark(30.06.2016)
In instant case, proceedings initiated pursuant to Show Cause Notices issued to Respondents for prima facie violations of Section 10 of Competition Ac.....
Tags : Contravention, Provisions, Deceptive marketing
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SC: Pensionary Provisions Must Be Given Liberal Construction as Social Welfare Measure(27.08.2020)
Supreme Court has remarked that pension is not a bounty payable at will, but a social welfare measure as a post-retirement entitlement to maintain the.....
Tags : Supreme Court, Pensionary Provisions
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President Gives Assent to Recovery Laws(19.08.2016)
President has given assent to the Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Act, 2016.
Tags : President, Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Act, 2016
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P&H HC: Notice to Employer Not Mandatory Before Making Reference to Adjudicatory Mechanism(22.04.2022)
Punjab and Haryana High Court has held that the employer cannot claim any hearing before making of the reference by the appropriate government under S.....
Tags : Punjab and Haryana High Court, Working Journalists And Other Newspaper Employees (Conditions of service) And Miscellaneous Provisions Act
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P&H HC: Party Under Legal Obligation to Opt Where Effective Remedy is Available U/S 41(h) SR Act(06.05.2022)
Punjab and Haryana High Court, while dealing with a revision petition, held that it is well-settled law that under Section 41(h) of the Specific Relie.....
Tags : Punjab and Haryana High Court, Section 41(h), Specific Relief Act, 1963, statutory provisions, efficacious
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Delhi HC: If Contract Is Extended, It Can’t be Allowed to Reduce Extension Period Retrospectively(09.05.2022)
Delhi High Court has ruled that when the employer has granted an extension of time to the contractor for a specified period, it cannot turn around to .....
Tags : Delhi High Court, extension of time, provisional, contract
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CESTAT, Mumbai: Enhancement of Value Cannot be Ground to Invoke Penal Provisions/Confiscation(13.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed enhancement of value cannot be a ground on voluntary statement to invoke penal p.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntary statement, penal provisions
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SC Orders Transfer of All Pleas Challenging Provisions of IBC on Personal Guarantors(29.10.2020)
Supreme Court has ordered the transfer of petitions pending across High Courts, challenging the provisions of Insolvency & Bankruptcy Code, 2016 perta.....
Tags : Supreme Court, Transfer of All Pleas Challenging Provisions of IBC
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Gujarat HC Set Aside Provisional Attachment of Bank Accounts of Person Accused of Tax Evasion(03.11.2020)
Gujarat High Court has quashed the order for provisional attachment of the five bank accounts of a person accused of tax evasion under Section 74(1) o.....
Tags : Gujarat High Court, Provisional Attachment of Bank Accounts
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Supreme Court: PF Authorities Have No Authority Over Exempted Authorities(14.03.2017)
SC has held that once an establishment is covered under any one of excepted category under Section 16 of Employees’ Provident Funds and Miscellaneous .....
Tags : Supreme Court, Employees’ Provident Funds and Miscellaneous Provisions Act
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Kar HC: Quo Warranto Writ Can be Issued Only if Appointment Made in Violation of Statutory Provision(24.08.2022)
Karnataka High Court while dismissing petition challenging appointment of the Chairman of Karnataka State Pollution Control Board, has held that a wri.....
Tags : Karnataka High Court, Quo Warranto, Statutory Provision
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Allahabad HC Expresses Concern Over Misuse of Provision for Prevention of Cow Slaughter(26.10.2020)
Allahabad High Court has expressed concern over frequent misuse of the provisions of Uttar Pradesh Prevention of Cow Slaughter Act, 1955, for implicat.....
Tags : Allahabad High Court, Misuse of Provision for Prevention of Cow Slaughter
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Delhi HC: GST Provisional Attachment Not Valid After Expiry of Time Period U/S 83 of CGST Act(10.08.2022)
Delhi High Court has held that provisional attachment is not valid after the period prescribed under section 83 of the Central Goods and Services Tax .....
Tags : Delhi High Court, CGST, Provisional Attachment
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SC Declines Plea Challenging Constitutional Validity of Provisions of CGST Act, 2017(08.01.2021)
Supreme Court has declined to entertain a writ petition challenging constitutional validity of various provisions of the Central Goods Service Tax Act.....
Tags : Supreme Court, Constitutional Validity of Provisions of CGST Act, 2017
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CBIC Waives Penalty for Non-Compliance to QR Code Provisions(01.12.2020)
Central Board of Indirect Taxes and Customs (CBIC) notified the waiver of penalty for noncompliance to QR code provisions if complied by April 01, 202.....
Tags : Central Board of Indirect Txes and Customs, Penalty for Non-Compliance to QR Code Provisions
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CBIC Waives Penalty for Non-Compliance to QR Code Provisions(01.12.2020)
Central Board of Indirect Taxes and Customs (CBIC) notified the waiver of penalty for noncompliance to QR code provisions if complied by April 01, 202.....
Tags : Central Board of Indirect Txes and Customs, Penalty for Non-Compliance to QR Code Provisions
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Bombay HC Dismisses Plea Challenging Penalty Provision of Pan Masala Rules as Ultra Vires(09.12.2020)
Bombay High Court has dismissed the plea challenging Rule 17(2) of the Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Ru.....
Tags : Bombay High Court, Penalty Provision of Pan Masala Rules
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SC Passes Interim Order Directing IIT Bombay to Grant Provisional Admission to Student(10.12.2020)
Supreme Court has passed an interim order directing IIT Bombay to grant provisional admission to Siddhant Batra, a student hailing from Agra, who had .....
Tags : Supreme Court, Provisional Admission to Student
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Delhi HC: Violation of Mandatory Provisions for Seizure Need Not be Looked into in Bail Proceedings(13.09.2022)
Delhi High Court has held that effect of non-compliance of any mandatory provision under NDPS Act or any irregularity at time of making of seizure mem.....
Tags : Delhi High Court, NDPS, Mandatory Provision, Bail
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Centre Notifies Nationalised Banks (Management and Miscellaneous Provisions) Amendment Scheme, 2021(29.01.2021)
Central Government has notified the Nationalised Banks (Management and Miscellaneous Provisions) Amendment Scheme, 2021 which seeks to amend the Natio.....
Tags : Central Government, Nationalised Banks (Management and Miscellaneous Provisions) Amendment Scheme, 2021
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Rajya Sabha Passes National Capital Territory of Delhi Laws Second (Amendment) Bill, 2020(10.02.2021)
Rajya Sabha has passed the National Capital Territory of Delhi Laws (Special Provisions) Second (Amendment) Bill, 2020 by voice vote. The Bill seeks t.....
Tags : Rajya Sabha, National Capital Territory of Delhi Laws (Special Provisions) Second (Amendment) Bill, 2020
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Karnataka HC: Failure of State to Provide Basic Shelter Violates Right to Life(24.03.2021)
Karnataka High Court has directed the state government to place on record the outcomes of the survey of urban homeless carried out in the state. The C.....
Tags : Karnataka High Court, Provision of Basic Shelter
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SC Issues Notice on Subramanian Swamy's Plea Challenging Provisions of Places of Worship Act(26.03.2021)
Supreme Court has issued notice on a Public Interest Litigation filed by BJP leader Subramanian Swamy challenging the Constitutional validity of the P.....
Tags : Supreme Court, Places of Worship (Special Provisions) Act 1991
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SC Issues Notice on Subramanian Swamy's Plea Challenging Provisions of Places of Worship Act(26.03.2021)
Supreme Court has issued notice on a Public Interest Litigation filed by BJP leader Subramanian Swamy challenging the Constitutional validity of the P.....
Tags : Supreme Court, Places of Worship (Special Provisions) Act 1991
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LCI 268th Report on Bail Provisions: Reduce Incarceration Period for Unconvicted Undertrials(25.05.2017)
Law Commission of India in its 268th report related to bail system, made significant suggestions to change bail provisions keeping in mind that poor p.....
Tags : Law Commission of India, bail provisions, 268th report
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Meghalaya HC Directs State to Formulate Policy for Provision of Drinking Water(03.03.2021)
Meghalaya HC Directs State to Formulate Policy for Provision of Drinking Water
Tags : Meghalaya High Court, Policy for Provision of Drinking Water
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Meghalaya HC Directs State to Formulate Policy for Provision of Drinking Water(03.03.2021)
Meghalaya High Court has directed the State of Meghalaya to formulate a policy laying down a roadmap for those people residing in this State, who, til.....
Tags : Meghalaya High Court, Policy for Provision of Drinking Water
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Supreme Court Issues Notice on PIL Challenging Provisions of Places of Worship Act(12.03.2021)
Supreme Court has issued notice to the Home Ministry, Ministry of Law and Ministry of Culture on a Public Interest Litigation filed by BJP leader Ashw.....
Tags : Supreme Court, Places of Worship (Special Provisions) Act 1991
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SC: GST Provision Allowing Revenue Department to Attach Property Draconian in Nature(22.04.2021)
Supreme Court has stated that the provision under the Goods and Services tax regime that allows the revenue department to provisionally attach propert.....
Tags : Supreme Court, GST Provision
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SC Issues Notice in PIL Seeking Provision of Common Utility Ducts Along Highways & Other Roadways(17.03.2021)
Supreme Court has issued notice in plea filed seeking directions to the government to mandatorily provide common utility duct for all public utilities.....
Tags : Supreme Court, Provision of Common Utility Ducts Along Highways
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SC Directs Centre to Strictly Observe Direction of Providing 700MT of Medical Oxygen to NCT Delhi(10.05.2021)
Supreme Court has directed the Centre to strictly observe its earlier direction of providing 700 MT of medical oxygen to the National Capital Territor.....
Tags : Supreme Court, Provision of Medical Oxygen
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MP HC Directs Govt. to Issue Guidelines to Strictly Adhere to Provisions of NSA Act(05.04.2021)
Madhya Pradesh High Court has issued a slew of directions for the State Government to strictly adhere to the provisions of the National Security Act, .....
Tags : Madhya Pradesh High Court, Provisions of NSA Act
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Allahabad HC: Provisions of Compassionate Appointment Applicable to DRDA Employees(06.05.2021)
Allahabad High Court has held that the provisions of compassionate appointment as contained under the UP Recruitment of Dependents of Government Serva.....
Tags : Allahabad High Court, Provisions of Compassionate Appointment
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MP HC Asks Centre to Take Responsibility for Provision of Vaccination Doses to State(26.05.2021)
Madhya Pradesh High Court has asked the Central Government to take upon itself the responsibility of providing required number of vaccination doses to.....
Tags : Madhya Pradesh High Court, Provision of Vaccination Doses to State
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Karnataka HC: Provisions of KPIDFE Act Cannot be Initiated After Insolvency Proceeding Initiated(31.05.2021)
Karnataka High Court has said that the provisions of the Karnataka Protection of Interest of Depositors in Financial Establishment (KPIDFE) Act, 2004,.....
Tags : Karnataka High Court, Provisions of KPIDFE Act
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Government Amends Central Motor Vehicles Rules to Incorporate Provisions for Vintage Motor Vehicles(19.07.2021)
Union Government amended Central Motor Vehicles Rules, 1989 to incorporate special provisions for registration of vintage motor vehicles. The amended .....
Tags : Union Government, Provisions for Vintage Motor Vehicles
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Delhi HC Asks on Provision of Second Dose of Covaxin Within 6 Weeks(04.06.2021)
Delhi High Court has asked the Delhi Government as to whether it will be in a position to administer the Covaxin's second dose to all willing and elig.....
Tags : Delhi High Court, Provision of Second Dose of Covaxin
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RBI Penalizes Fourteen Banks for Non-Compliance with Provisions on Lending to Non-bank Lenders(08.07.2021)
Reserve Bank of India has penalised fourteen banks including State Bank of India, Bank of Baroda, IndusInd Bank and Bandhan Bank for non-compliance wi.....
Tags : Reserve Bank of India, Non-Compliance with Provisions on Lending to Non-bank Lenders
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Bom HC: Provisional Attachment Under CGST Act not Valid After the Expiry of One Year(03.07.2023)
Bombay High Court has held that provisional attachment order passed under Section 83 of Central Goods and Services Tax (CGST), 2017 is not valid after.....
Tags : Bombay High Court, Provisional Attachment, CGST
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SC: If a Statute Contain Both General and Specific Provision, the Latter Must Prevail(06.07.2023)
Supreme Court while dealing with the issue of classification and taxability of ‘maize starch’ under the Tamil Nadu General Sales Tax Act, 1959, has ob.....
Tags : Supreme Court, General Provision, Specific Provision
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CBIC Notifies Waiver of Amount of Penalty for Non-Compliance to GST Invoice QR Code Provisions(01.07.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the waiver of the amount of penalty for non-compliance to Goods and Service Tax (GST) .....
Tags : Central Board of Indirect Taxes and Customs, Non-Compliance to GST Invoice QR Code Provisions
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President Gives Assent to Law to Protect Unauthorised Colonies, Slums in Delhi(02.01.2018)
The President of India has given assent to National Capital Territory of Delhi Laws (Special Provisions) Second (Amendment) Act which intends to prote.....
Tags : National Capital Territory of Delhi Laws (Special Provisions) Second (Amendment) Act
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Delhi HC: When Provision Declared Unconstitutional, It Does Not Get Repealed or Wiped Out(02.08.2021)
Delhi High Court has held that when a provision is declared unconstitutional, it does not get repealed or wiped out; if the defects are cured through .....
Tags : Delhi High Court, Provision Declared Unconstitutional
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ITAT, Delhi: Provision of Ground Rent Shall Not be Allowable Under Section 43B Income Tax Act(03.08.2021)
Income Tax Appellate Tribunal (ITAT), Delhi has held that the provision of ground rent shall not be allowable under section 43B of the Income Tax Act,.....
Tags : Income Tax Appellate Tribunal, Provision of Ground Rent
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SC Refuses to Stay Bombay HC Judgment Upholding Provisions of Tariff Orders by TRAI(19.08.2021)
Supreme Court has refused to stay the Bombay High Court's judgment which upheld most provisions of the Tariff Orders issued by the Telecom Regulatory .....
Tags : Supreme Court, Provisions of Tariff Orders by TRAI
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Karnataka High Court Issues Notice on Plea Challenging Provisions of New IT Rules 2021(27.07.2021)
Karnataka High Court has issued notice to the Union of India on a petition seeking to declare Rule 3 (1) (d) and Rule 7 of the Information Technology .....
Tags : Karnataka High Court, Provisions of New IT Rules 2021
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SC: 'Clarificatory' Provision in Tax Laws Cannot Impose a New Condition Retrospectively(12.08.2021)
Supreme Court has observed while holding that Explanation 3C to Section 43B (d) of the Income Tax Act, 1961 is 'clarificatory' and does not add a new .....
Tags : Supreme Court, 'Clarificatory' Provision in Tax Laws
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SC: In Absence of any Specific Challenge, Statutory Provision Can't Be Declared Ultra Vires(05.09.2023)
Supreme Court has held that it is a trite law that for striking down the provisions of law or for declaring any rules as ultra vires, specific pleadin.....
Tags : Supreme Court, Ultra Vires, Statutory Provision
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All. HC: GST Act is a Complete Code, No Room for Deviation from it(07.09.2023)
Allahabad High Court while observing that GST Act, 2017 is a complete Code in itself, has held that there is no room for deviation from it; the provis.....
Tags : Allahabad High Court, GST Act, Deviation, Provision
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Calcutta HC: Application to Set Aside Arbitral Award Cannot Be Put on Hold Due to Invocation of IBC(20.01.2020)
Calcutta High Court has stated that an application to set aside an arbitral award under the Arbitration and Conciliation Act, 1996 cannot be kept in a.....
Tags : Calcutta High Court, Set Aside of Arbitral Award, Insolvency and Bankruptcy Code Provisions
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Bombay HC: No Provisional Attachment Under CGST Act When No Pendency of Any Specific Proceedings(29.01.2020)
Bombay High Court has held that no provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 can be made in absen.....
Tags : Bombay High Court, Provisional Attachment under CGST Act
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Maharashtra, the First State to Grant 180 Days Maternity Leave in Surrogacy Cases(21.01.2016)
Maharashtra Government has sanctioned a special childcare leave provision for its women employees who have had a child through a surrogate.
Tags : Maharashtra, Government, Surrogacy , special childcare leave provision
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Karnataka HC Directs State to Take Steps to Provide Textbooks to Students(25.08.2021)
Karnataka High Court observed that asking students to attend schools without providing them textbooks and notebooks is meaningless and purposeless. Th.....
Tags : Karnataka High Court, Provision of Textbooks
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Karnataka HC Issues Notice for Non-Provision of Facilities for Persons with Disabilities and Senior C(26.08.2021)
Karnataka High Court has issued notice to the Union government and Konkan Railway Corporation Ltd. (KRCL) on a public interest litigation petition com.....
Tags : Karnataka High Court, Non-Provision of Facilities for Persons with Disabilities and Senior Citizens
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CBIC Extends Transitional Provisions of Sea Cargo Manifest & Transhipment Regulations(02.09.2021)
Central Board of Indirect taxes and Customs (CBIC) has notified the extension of transitional provisions of Sea Cargo Manifest & Transhipment Regulati.....
Tags : Central Board of Indirect taxes and Customs, Transitional Provisions of Sea Cargo Manifest & Transhipment Regulations
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CBDT Issues Draft Rules to Compute Fair Market Value of Foreign Firms(24.05.2016)
Central Board of Direct Taxes (CBDT) has taken the steps for implementing the controversial ‘indirect transfer’ provisions by issuing draft rules to s.....
Tags : Central Board of Direct Taxes, indirect transfer’ provisions
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Gujarat HC: Passing Provisional Attachments Order Under CGST Can’t be Delegated to Asst. Commissioner(30.01.2020)
Gujarat High Court has held that the Commissioner cannot delegate his powers of the passing of provisional attachments under Section 83 of the Central.....
Tags : Gujarat High Court, Provisional Attachments, Delegation
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Karnataka HC: Provisions of Rent Act Will Not Have Overriding Effect Over Provisions of SARFAESI Act(09.12.2021)
Karnataka High Court has said that a secured creditor has precedence and first charge over the secured assets, under the Securitisation and Reconstruc.....
Tags : Karnataka High Court, Provisions of Rent Act
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Centre Brings Taxation Ordinance Extending Last Date for Compliance to 30th June(01.04.2020)
Ministry of Law and Justice has promulgated "The Taxation and Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020" to give effect to the ann.....
Tags : Ministry of Law and Justice, The Taxation and Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020
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MHA Asks States to Widely Publicize Penal Provisions for Lockdown Violations(03.04.2020)
Ministry for Home Affairs has asked the Chief Secretaries of the all the States to strictly implement the lockdown measures issued by the Central gove.....
Tags : Ministry of Home Affairs, Penal Provisions for Lockdown Violations
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Karnataka HC: Provisions of Parole/Furlough Structured on Humanistic Grounds for Reprieve(29.10.2021)
Karnataka High Court has said the provisions of parole/furlough are structured on humanistic grounds for the reprieve of those lodged in jails for lon.....
Tags : Karnataka High Court, Provisions of Parole/Furlough
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Bombay HC: Provisional Admission Does Not Guarantee Confirmation(01.08.2016)
Bombay HC has held that a provisional admission to an educational institution is provisional only, it does not entitle students to claim legal rights .....
Tags : Bombay HC , ?Provisional Admission
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Lok Sabha Passes Bill Seeking Expeditious Recovery of Bad Loans by Banks(02.08.2016)
Lok Sabha has passed the Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Bill, 2016, which provid.....
Tags : Lok Sabha, Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Bill, 2016
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Bombay HC: Provisional Attachment Under GST Act to Protect Revenue Not Omnibus Power(12.02.2020)
Bombay High Court has held that the Provisional Attachment Power under Section 83 of the Central Goods and Services Act, 2017 is to be used in only li.....
Tags : Bombay High Court, Provisional Attachment Power
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Delhi HC Rules, “Provisional Certificate Valid till Degree is Issued”(05.10.2016)
Delhi HC, while pulling up Delhi University (DU) for denying admission to a student under ST category on basis of a provisional certificate, has ruled.....
Tags : Delhi HC , DU, provisional certificate
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Gujarat HC Issues Notice on Plea Challenging Income Tax Provision Treating Defaulter at Par(14.01.2022)
Gujarat High Court has issued the notice to the government on a plea challenging Income Tax Provision treating defaulter as well as a genuine taxpayer.....
Tags : Gujarat High Court, Income Tax Provision Treating Defaulter at Par
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SC Seeks Centre's Response to PIL Seeking Enforcement of Provisions to Assist Victim Women(08.11.2021)
Supreme Court has issued notice to the Central Government in a writ petition seeking proper implementation of the mandatory provisions of Chapter Ill,.....
Tags : Supreme Court, Provisions to Assist Victim Women
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SC: Article 30 Not an Enabling Provision but an Obligation on State While Granting Minority Status(24.01.2024)
Supreme Court while hearing the issue of granting minority status to Aligarh Muslim University, has observed that Article 30 of the Constitution of In.....
Tags : Supreme Court, Article 30 of Constitution, Enabling Provision, Minority Status
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Delhi HC: Anti-Profiteering Provisions Under CGST Act Upheld Since They Promote Consumer Welfare(30.01.2024)
Delhi HC while upholding the provisions concerning anti-profiteering measure & establishment of National Anti-Profiteering Authority under the Central.....
Tags : Delhi High Court, Anti-Profiteering Provisions, Consumer Welfare, National Anti-Profiteering Authority
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Cal. HC: Maint. Provisions in CrPC are Welfare Provisions, Not to be Proved Beyond Reasonable Doubt(02.02.2024)
Calcutta High Court has recently held that the provisions for maintenance under Section 125 of Code of Criminal Procedure (CrPC) are welfare legislati.....
Tags : Calcutta High Court, Reasonable Doubt, Section 125 CrPC, Welfare Provision
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Supreme Court: Valid Provision Not to be ‘Read Down’ Just Because it Imposes Harsher Consequences(05.02.2024)
Supreme Court has observed that if reading of a clause fulfills the object and purpose of the statute, then the rule of 'Reading Down' the clause woul.....
Tags : Supreme Court, Reading Down Rule, Valid Provision
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Law Ministry Informs Rajya Sabha Over Provision of Legal Education in Regional Languages(17.12.2021)
Union Ministry for Law and Justice has informed Rajya Sabha via a written reply that under the Advocates Act 1961, the Bar Council of India is the reg.....
Tags : Union Ministry for Law and Justice, Provision of Legal Education in Regional Languages
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Notifications & Circulars
Clarifications in respect of the provisions of IRDAI (Health Insurance) Regulations 2016 and Guidelines on Product Filing in Health Insurance(10.01.2017)
Reference is invited to the provisions of Guidelines on Product Filing in Health Insurance notified vide ref: IRDA/HLT/REG/CIR/150/07/2016 dated 29th .....
Tags : Clarifications, provisions, IRDAI
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Additional Provisions For Standard Advances At Higher Than The Prescribed Rates(18.04.2017)
Please refer to paragraph 5 of the Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advan.....
Tags : Additional provisions, Rates, High
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CCI issues important order under Lesser Penalty Provisions in the cartel case by leading Indian Zinc-Carbon Dry Cell Battery Manufacturers(19.04.2018)
The Competition Commission of India ('CCI') passed Final Order imposing penalty on three leading Indian Zinc-Carbon Dry Cell Battery manufacturers-Eve.....
Tags : Order, Issuance, Penalty Provisions
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Karnataka HC: Provision of Appeal Under DV Act Does Not Take Away Right to Approach HC(22.12.2021)
Karnataka High Court has held that the provision of Appeal under Section 29 of the Protection of Women from Domestic Violence Act, 2005 does not take .....
Tags : Karnataka High Court, Provision of Appeal Under DV Act
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SC: Court’s Interference in Employee’s Transfer Without Violation of Statutory Provision is Impermiss(14.03.2024)
Supreme Court has held that unless the decision of employee’s transfer is vitiated by mala fides or infraction of any professed norm there are no judi.....
Tags : Supreme Court, Statutory Provision, Transfer
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SC: Tenant Can’t Be Evicted for Defaulting Rent Without Determination Of ‘Provisional Rent’ By Court(24.08.2018)
While hearing a petition seeking eviction of tenant on the ground of defaulting rent, SC has held that the provisional determination of the rent by th.....
Tags : Supreme Court,defaulting rent, provisional rent
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SC: Provisions of CPC Cannot be Diluted and Objections from Judgment Debtor Required to Draft Deed(09.03.2022)
Supreme Court has observed that the provisions of Order XXI Rule 34 of the Code of Civil Procedure, 1908 cannot be diluted and it has to invite object.....
Tags : Supreme Court, Provisions of CPC Cannot be Diluted
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Eradication of Child Labour(18.07.2018)
Child Labour is an outcome of various socio-economic problems such as poverty, economic backwardness, illiteracy etc. As per 2011 Census, the number o.....
Tags : Child Labour, Eradication, Enforcement, Provisions
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CCI passes order under Lesser Penalty Provisions against broadcasting service providers for rigging bids in tenders by Sports Broadcasters(11.07.2018)
This case was taken up by Competition Commission of India ('CCI') suo motu under Section 19 of the Competition Act, 2002 ('the Act') based on the disc.....
Tags : Penalty Provisions, Broadcasting, Service providers, Rigging bids
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Explanation about quality and price of Fertilizers by Shri Rao Inderjit Singh(18.12.2018)
Minister of State for Planning (IC) and Chemicals & Fertilizers, Shri Rao Inderjit Singh, in a written reply to a question on quality and prices of fe.....
Tags : Provisions, Supply, Fertilizer
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Powers conferred by Section 405 of the Companies Act, 2013(22.01.2019)
S.O.368(E).--Whereas, the Central Government vide notification number S.O. 5622(E), dated the 2nd November, 2018 has directed that all companies, who .....
Tags : Powers, Provision, Confirmation
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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
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Implementation of Section 51A of UAPA, 1967: Addition of one new entry to 1533 Democratic(18.02.2020)
Please refer to Section 51 of Master Direction on Know Your Customer dated February 25, 2016 as amended on January 09, 2020, in terms of which "Regula.....
Tags : Implementation, Provision, New entry, Addition
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Relaxations from certain provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 in respect of Further Public Offer(09.06.2020)
1. In the wake of developments relating to the Covid-19 pandemic, SEBI vide Circular no. SEBI/HO/CFD/CIR/CFD/DIL/67/2020 dated April 21, 2020 introduc.....
Tags : Relaxations, Certain provisions
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Relaxation from compliance with provisions of SEBI’s ILDS Regulation, NCRPS Regulations and Circulars related to Listing of Commercial Papers(15.07.2020)
1. ILDS Regulations, NCRPS Regulations and circulars related to Listing of Commercial Papers (CPs) require an Issuer to inter-alia submit its latest a.....
Tags : Relaxation, Compliance, SEBI provisions
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Ancient Monuments and Archaeological Sites and Remains (AMASR) Act, 1958(14.12.2016)
Provisions of Ancient Monuments and Archaeological Sites and Remains (AMASR) Act, 1958 and Rules, 1959 are not out dated and implemented effectively o.....
Tags : Provisions, Amendment, Insertion
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Clarification on doubts arising on account of new TCS provisions(30.09.2020)
There are reports in certain sections of media wherein certain doubts have been raised regarding the applicability of the provisions relating to Tax C.....
Tags : Clarification, Doubts, TCS provisions
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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
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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
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Review of provision regarding segregation of portfolio due to the COVID - 19 pandemic(02.09.2020)
1. In terms of the SEBI circular No. SEBI/HO/IMD/DF2/CIR/P/2018/160 dated December 28, 2018, segregated portfolio can be created in a Mutual Fund sche.....
Tags : Review, Provision, Segregation of portfolio
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Amendments to provisions in SEBI Circular dated September 16, 2016 on Unique Client Code and mandatory requirement of Permanent Account Number(08.03.2021)
1. SEBI had issued circular no. SEBI/HO/CDMRD/DMP/CIR/P/2016/87 dated September 16, 2016 which, inter-alia, provided guidelines on use of Unique Clien.....
Tags : Amendments, Provisions, SEBI Circular
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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
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Non-compliance with provisions related to continuous disclosures(29.12.2021)
1. SEBI vide circular no. SEBI/HO/DDHS/DDHS/CIR/P/2020/231 dated November 13, 2020 prescribed a uniform structure for levying fines and taking action .....
Tags : Non-compliance, Provisions, Continuous disclosures
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Changes in notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 55/2021-Customs, dated the 29th December, 2021(07.04.2022)
In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 55/2021-Customs, dated the 29th December, 2021,.....
Tags : Changes, Notification, Provision
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Changes in notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 57/2021-Customs, dated the 29th December, 2021(07.04.2022)
In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 57/2021-Customs, dated the 29th December, 2021,.....
Tags : Changes, Notification, Provision
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Directions under Section 35A read with Section 56 of the Banking Regulation Act, 1949 (As Applicable to Co-operative Societies) - Shushruti Souharda Sahakara Bank Niyamita, Bangalore(07.04.2022)
1. It is hereby notified for information of the public that in exercise of powers vested in it under sub section (1) of Section 35A of the Banking Reg.....
Tags : Directions, Provision, Co-operative Societies
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Inclusion of/changes made in provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 and Public Notice No. 15/2015-20 dated 14.06.2022(12.09.2022)
In exercise of the powers conferred under Para 1.03 and 2.04 of the Foreign Trade Policy, 2015-2020, as amended from time to time, the Director Genera.....
Tags : Changes, Provisions, Import
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Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015(05.01.2023)
1. SEBI, vide circular no. SEBI/HO/CFD/CMD1/CIR/P/2020/79 dated May 12, 2020, had inter-alia relaxed the requirements specified in regulation 36(1)(b).....
Tags : Relaxation, Compliance, Provisions
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Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023(30.03.2023)
1. The Electronic Cash Ledger (ECL) functionality is envisaged in Section 51A of the Customs Act, 1962. It provides enabling provision whereby the imp.....
Tags : Implementation, ECL, Provision
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Registration of Importers as per provision of Plastic Waste Management Rules, 2016, as amended(17.04.2023)
1.Kind attention is invited to letter No. CP-20/94/2021-UPC-II-HO-CPCB-HO dated 24.03.2023 received from Central Pollution Control Board (CPCB) on the.....
Tags : Registration, Importers, Provision
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Extension of validity of Directions under Section 35A of the Banking Regulation Act, 1949 (AACS)- Indian Mercantile Co-operative Bank Ltd., Lucknow (U.P.)(27.04.2023)
The Reserve Bank of India (RBI) has extended the directions issued to the Indian Mercantile Co-operative Bank Ltd., Lucknow (U.P) for a period of thre.....
Tags : Extension, Directions, Provisions
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Non-applicability of provisions of Sub-rule (1A) of Rule 9 of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 to the Foreign Portfolio Investor(04.01.2022)
In exercise of the powers conferred by sub-clause (i) of clause (h) of sub-rule (2) of rule 9A of the Prevention of Money-laundering (Maintenance of R.....
Tags : Non-applicability, Provisions, Foreign Portfolio Investor
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Section 14(i) of IBC not apply to transactions, arrangements or agreements, under the Convention & Protocol, relating to aircraft, aircraft engines, airframes and helicopters(03.10.2023)
WHEREAS, the Convention on International Interests in Mobile Equipment and the Protocol to the Convention on International Interests in Mobile Equipme.....
Tags : Provisions, Applicability, Agreement
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Extension of timeline for implementation of certain provisions of Master Direction - Credit Card and Debit Card - Issuance and Conduct Directions, 2022(21.06.2022)
1. This is with reference to paragraph 1 (b) of the Master Direction - Credit Card and Debit Card - Issuance and Conduct Directions, 2022 ("Master Dir.....
Tags : Extension, Implementation, Provisions
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Modification and Clarification under sub-section (8A) of section 9A of the Income-tax Act, 1961(06.06.2022)
1. In exercise of the powers conferred by sub-section (8A) of section 9A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act).....
Tags : Modification, Clarification, Provision
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Income-Tax (19th Amendment) Rules, 2020(10.08.2020)
In exercise of the powers conferred by clause (d) of sub-section (8) of section 139A and clause (ii) of sub-section (7) of section 206AA read with sec.....
Tags : Amendment, Provision, Application
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Directions under Section 35A read with Section 56 of the Banking Regulation Act, 1949 - The Laxmi Co-operative Bank Ltd., Solapur - Extension of Period(11.05.2022)
The Reserve Bank of India, in the public interest, had issued directions to The Laxmi Co-operative Bank Ltd., Solapur, Maharashtra in exercise of powe.....
Tags : Direction, Provision, Bank
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Central Government specifies the sovereign wealth fund as the specified person for the purposes of clause (b) of Explanation 1 to section 10(23FE) of the Income-tax Act, 1961(27.06.2022)
In exercise of powers conferred by sub-clause (vi) of clause (b) of the Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 o.....
Tags : Sovereign wealth fund, Specified person, Provision
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Supersession of Notification Number 17/2020-Central Tax, dated the 23rd March, 2020(23.02.2021)
In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this .....
Tags : Supersession, Notification, Provision
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Amendment in Section 2(zm) of the Real Estate (Regulation and Development) Act, 2016(29.11.2022)
In exercise of the powers conferred under sub-clause (iii) of clause (sa) of sub-section (1) of section 2 of the Prevention of Money-laundering Act, 2.....
Tags : Amendment, Provision, Real Estate
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Postponement of provision relating to TDS (Section 51) and TCS (Section 52) of the CGST / SGST Act 2017(26.06.2017)
With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provision.....
Tags : Postponement, Provision, TDS
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SOP for implementation of provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 of CGST Act, 2017 and Rule 23 of CGST Rules, 2017(18.05.2021)
As you are aware vide Finance Act, 2020, section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") was amende.....
Tags : SOP, Implementation, Provision
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Notification of provision of Agreement and Protocol entered between India and Chile(03.05.2023)
Whereas, an Agreement and Protocol between the Government of the Republic of India and the Government of the Republic of Chile for the elimination of .....
Tags : Provisions, Agreement, Protocol
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Clarification regarding provisions relating to charitable and religious trusts(24.05.2023)
1. Income of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred.....
Tags : Clarification, Provisions, Religious trusts
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Govt. relaxes operation of Sec. 10(1) r/w Sec. 14A(1) of Tobacco Board Act, 1975 in State of Andhra Pradesh for auctions during crop season 2022-2023(04.07.2023)
WHEREAS, the Central Government is satisfied that circumstances have arisen rendering it necessary in the public interest, to relax the restrictions i.....
Tags : Restriction, Provisions, Relaxation
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Reserve Bank of India imposes penalty on United Overseas Bank Limited(03.10.2019)
The Reserve Bank of India (RBI) has, by an order dated October 01, 2019, imposed a monetary penalty of ` One crore on United Overseas Bank Limited (th.....
Tags : Non-compliance, Provision, Penalty, Imposition
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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
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Exemption from the provisions of sections 387 to 392 Companies Act, 2013 to the specified companies(05.08.2021)
In exercise of the powers conferred by section 393A of the Companies Act, 2013 (18 of 2013), the Central Government hereby exempts, from the provision.....
Tags : Exemption, Provisions, Specified companies
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Guidelines under sub-section (4) of section 194-O, sub-section (3) of section 194Q and sub-section (1-I) of section 206C of the Income Tax Act, 1961(25.11.2021)
1. Finance Act, 2020 inserted a new section 194-O in the Income-tax Act 1961 (hereinafter referred to as "the Act") which mandates that with effect fr.....
Tags : Guidelines, Provisions, Income Tax
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Non-compliance with certain provisions of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018(23.11.2021)
1. SEBI issued a Circular bearing reference number SEBI/HO/CFD/DIL2/CIR/P/2019/94 dated August 19, 2019, specifying the fines to be imposed by the Sto.....
Tags : Non-compliance, Certain provisions, SEBI
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Exemption of a Banking Company from the application of the provisions of Sections 5 and 6 of the Competition Act, 2002(11.03.2020)
In exercise of the powers conferred by clause (a) of section 54 of the Competition Act, 2002 (12 of 2003), the Central Government hereby exempts a Ban.....
Tags : Exemption, Banking Company, Application, Provisions
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CBDT clarifies provisions under Finance Act 2023 relating to donations made by a trust/institution to another trust/institution for purposes of application of income(06.03.2024)
Any trust or institution registered u/s 12AA or 12AB of the Income Tax Act 1961 is exempt, subject to the fulfilment of certain conditions
In.....
Tags : Provisions, Application, donations, Trusts
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Directions under Section 35 A read with Section 56 of the Banking Regulation Act, 1949 - Rupee Co-operative Bank Ltd., Pune(28.02.2022)
1. Reserve Bank of India vide directive UBD.CO.BSD-I/D-28/12.22.2018/2012-13 dated February 21, 2013 had placed the Rupee Co-operative Bank Ltd., Pune.....
Tags : Directions, Provisions
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Relaxations from certain provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 in respect of Rights Issue(21.04.2020)
1. In the wake of developments relating to the Covid-19 pandemic, a number of suggestions have been received by SEBI from industry bodies and market p.....
Tags : Relaxations, Provisions, Eligibility conditions
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Provisioning on interbank exposure of Primary (Urban) Co-operative Banks (UCBs) under All Inclusive Directions(20.04.2020)
1. As you are aware, the imposition of All-inclusive Directions (AID) on an Urban Co-operative Bank (UCB), inter alia, restricts the bank from dischar.....
Tags : Provisioning, interbank exposure, UCBs
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Judgments
Anti-dumping duty not payable in ‘gap’ between provisional and final duty(23.09.2015)
Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the .....
Tags : Anti dumping, duty, gap, provisional, final
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Anti-dumping duty not payable in ‘gap’ between provisional and final duty(23.09.2015)
Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the .....
Tags : Anti dumping, duty, gap, provisional, final
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Chemists and druggists associations practice of mandating NOC requirement prior to the appointment of stockists held anti-competitive(28.07.2016)
Instant information was filed for alleged contravention by Opposite Parties in denying supply of drugs to Informant for want of a No Objection Certifi.....
Tags : Anti-competitive practice, Provisions, Violations, Penalty
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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
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University can cancel provisional admission on non-submission of final result of qualifying degree on or before cut-off date(22.11.2016)
Petitioner has filed present petition seeking a direction to Respondents not to cancel provisional admission of Petitioner to MBA Programme due to non.....
Tags : Admission, Provisional, Cancellation
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A special law shall prevail over the general and prior laws(14.12.2016)
Present Appellant filed an application before trial court to drop the proceedings against him. Trial court partly allowed application and dropped proc.....
Tags : Charge, Provisions, Proceedings, Validity
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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
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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
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Evidence of Food Inspector need not necessarily corroborate from independent witnesses(05.10.2018)
The revisionist-accused has preferred present revision under Sections 397 and 401 of Code of Criminal Procedure, 1973 (CrPC) against the judgment pass.....
Tags : Conviction, Provision, Compliance
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When Opposite Party is not dominant in relevant market, there is no need to examine allegations of unfair trade practice(10.05.2019)
The present information has been filed by Mr. Anil Rathi (Informant) under Section 19(1)(a) of the Competition Act, 2002 alleging abuse of dominant po.....
Tags : Dominant position, Contravention, Provisions
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When statutory rules to deal with grievance of IPs exists, no anti-competitive conduct can be said to have arisen warranting an investigation into matter(28.06.2019)
The present information has been filed, by Consumer Educational and Research Society ('IP-1') and Parul Choudhary ('IP-2'), under Section 19(1)(a) of .....
Tags : Dominance, Provision, Contravention
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Assessee is entitled for benefit of Section 54F of the IT Act, when new residential house purchased within two years from the date of transfer of the original asset that is shares(29.05.2020)
In facts of present case, the return of income filed by the Assessee was selected for scrutiny assessment and statutory notices were issued and compli.....
Tags : Deduction, Benefit, Provision
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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
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In absence of complete cause of action for declaring election of returned candidate to be void, election petition is to be summarily dismissed without trial(11.02.2020)
Present election petition filed under Section 80 read with Section 100(1) of the Representation of the People Act, 1951 challenges the election of the.....
Tags : Non-compliance, Provisions, Cause of action, Absence
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Provisional Certificate would remain valid till the date degree is issued by university(03.10.2016)
Petitioner seeks quashing of action of Respondent-University in declining to grant him admission in LL.B. (Ist year) for the academic session 2016-201.....
Tags : Admission, Provisional Certificate, Validity
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Vertical restraints are not generally perceived as being anti-competitive, when substantial portion of the market is not affected(11.05.2020)
The present Information has been filed on behalf of Accessories World Car Audio Private Limited ('the Informant') under Section 19(1) (a) of the Compe.....
Tags : Contravention, Provisions, Vertical restraints
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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
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Bar under Section 10A of IBC against initiation of CIRP is retrospective and is applicable to applications filed from 25th March, 2020(09.02.2021)
The appellate jurisdiction of present Court under Section 62 of the Insolvency and Bankruptcy Code, 2016 ("IBC") has been invoked to challenge the jud.....
Tags : Initiation, CIRP, Interpretation, Provision
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Certificate under Section 65B of Indian Evidence Act is necessary, when reliance is being placed upon electronic record(14.01.2021)
The instant petition has been filed for grant of regular bail to the Petitioner in case bearing Crime under Sections 8, 21, 22, 29 of the Narcotic Dru.....
Tags : Bail, Compliance, Provisions
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Mere fact of no proportionate representation in promotional posts for population of SCs and STs is not enough to grant consequential seniority to promotees(09.02.2017)
Instant appeals involve the question of validity of Karnataka Determination of Seniority of Government Servants Promoted on Basis of Reservation (To t.....
Tags : Seniority, Promotion, Provisions, Validity
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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
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Section 12(5) r/w Seventh Schedule of Arbitration & Conciliation Act, 1996, which deals with ineligibility of a person to be appointed as Arbitrator, is mandatory and non-derogable provision(20.01.2021)
The Appellant No. 1 / HARSAC, Department of Science and Technology, Government of Haryana is the nodal agency for Geographic Information System (“GIS”.....
Tags : Arbitrator, Eligibility, Provision
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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
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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
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Private vehicle would not come within the expression “public place” as explained in Section 43 of the NDPS Act(16.04.2021)
Present appeal challenges the judgment and final order passed by the High Court dismissing appeal preferred by the Appellants and affirming their conv.....
Tags : Conviction, Compliance, Provision
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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
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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
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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
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State legislature cannot enact law providing direct appeal to Apex Court(10.12.2019)
Present appeal, purportedly under Section 13(2) of the Chhattisgarh Rent Control Act, 2011, is against an order of the Rent Control Tribunal, confirmi.....
Tags : Legislative competence, Provision, Enactment
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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
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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
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Mere mentioning and using the word ‘fraud’/’fraudulent’ is not sufficient to satisfy the test of ‘fraud’(26.11.2021)
The original plaintiff has preferred the present appeal against the judgment passed by the High Court, by which the Division Bench of the High Court h.....
Tags : Suit, Provision, Bar
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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
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Late submission of OBC certificate to not be overlooked in ‘pedantic’ manner(24.02.2016)
A candidate appearing in an examination under the OBC category remains eligible for selection to the post advertised, despite not submitting the OBC c.....
Tags : Reservation, certificate, provisional list, selection
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Interest income generated out of surplus fund invested in the Fixed Deposit is a part of the business income(25.10.2021)
The fact of the case is that, assessment under Section 143(3) read with Section 263 of the Income Tax Act, 1961 (IT Act) was finalized at Rs. 42,09,9.....
Tags : Assessment, Disallowance, Provision
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Provisions of unjust-enrichment of Rule 9B(5) of Central Excise Rules, 1944 cannot be applied retrospectively(17.01.2022)
The issue involved in the present case is that, whether the unjust-enrichment is applicable in the facts of this case where the duty was paid provisio.....
Tags : Provisions, Unjust-enrichment, Applicability
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Any Member of the Bench can pronounce the order for and on behalf of the Bench(30.05.2022)
Present Appeal has been filed against order by which order the application under Section 7 filed by the Financial Creditor has been admitted. Learned .....
Tags : Applicability, Provision
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When State action is not within competence of State Legislature, present Court has to strike down the action of State Legislature, which was beyond its legislative competence(19.03.2020)
In the present writ application, the challenge is to the vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005, ('JVAT Act'), which was su.....
Tags : Trade discount, Provision, Legality
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Section 69(2) of Partnership Act, 1932 is not a bar to a suit filed by unregistered firm, if the same is for enforcement of statutory right(31.01.2022)
Present appeal, by the Plaintiff of a suit for declaration and injunction, is directed against the judgment, as passed by the High Court, whereby the .....
Tags : Injunction, Provision, Applicability
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Investment in excess stock computed by the department is liable to be treated as business income(10.10.2022)
The Appellant is an individual engaged in the business of trading of furniture and the Appellant had filed return of income. A survey operation was co.....
Tags : Assessment, Provision, Applicability
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Liability to deduct tax under Section 195 of IT Act arises only when the "sum" being paid is chargeable to tax under the IT Act(20.07.2022)
The Assessee had entered into an agreement with GSI Engine B.V., {a tax resident of Netherland, having its head office at Netherland} qua an aircraft .....
Tags : Tax, Provision, Applicability
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In the absence of any provision for re-evaluation, the High Court cannot order re-evaluation of the answer scripts(04.11.2022)
The University has preferred the present appeals dissatisfied with the impugned common judgment passed by the High Court, by which the Division Bench .....
Tags : Re-evaluation, Answer scripts, Provision
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Election Commission shall complete election before expiration of duration of five years' period(29.05.2017)
Aggrieved by order passed by Respondent No. 1 on 9th May, 2017, whereby elections to Shimla Municipal Corporation have been postponed, Petitioner has .....
Tags : Office order, Provisions, Violation
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Once consumer communication apps are installed on device, users can pass on from one app to its competitor apps in no-time(01.06.2017)
Present information has been filed by Informant under Section 19(1)(a) of Competition Act, 2002 against WhatsApp Inc. alleging contravention of provis.....
Tags : Dominance, Contravention, Provisions
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In absence of any specific provision for priority of the dues under MSMED Act, dues under MSMED Act would not prevail over the SARFAESI Act(05.01.2023)
The secured creditor, Kotak Mahindra Bank Limited has preferred the present appeal feeling aggrieved with the impugned judgment and order passed by th.....
Tags : Recovery proceedings, Overriding effect, Provision
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Provision of review is not to scrutinize the correctness of the decision but to correct the error, which is visible on face of the record(15.02.2023)
In present matter, the Government of Uttar Pradesh decided to take Sanskrit Vidyalaya and Mahavidyalaya on Grant-in-Aid List. The criteria for taking .....
Tags : Objection, Review, Provision
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Deposit of 25% of the amount by the auction purchaser is mandatory and full amount of the purchase money must be paid within fifteen days from the date of the sale(10.02.2023)
The original Respondent No. 1 - objector before the Executing Court has preferred the present appeal, feeling aggrieved with the impugned judgment pas.....
Tags : Sale, Non-compliance, Mandatory provisions
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Non-consideration of the decision of the High Court/Supreme Court constitutes mistake apparent from record and is rectifiable within the meaning of Section 254(2) of the IT Act(17.02.2023)
Present is a Miscellaneous Petition (MP) filed by the Revenue under Section 254(2) of the Income Tax Act, 1961 (IT Act) praying for rectification of t.....
Tags : Mistake, Rectification, Provision
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Court has power to transfer NI cases to other State by invoking Section 406 of CrPC(21.02.2023)
By way of present transfer petitions filed under Section 406 of Code of Criminal Proceure, 1973 (Cr.P.C.), Yogesh Upadhyay and his proprietary concern.....
Tags : Proceedings, Transfer, Provision
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No police officer shall detain in custody a person arrested without warrant for a longer period(03.04.2023)
The Petitioners have filed present Petition under Article 226 of the Constitution of India for their release from custody in CR registered with Malaba.....
Tags : Arrest, Provisions, Compliance
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Proceedings under Section 140(5) of Companies Act are maintainable even after the resignation of the auditors(03.05.2023)
In present appeals, common question of law pertaining to the interpretation of Section 140(5) of the Companies Act, 2013 and the Investigation Report .....
Tags : Application, Provisions, Applicability
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Dismissal of application filed under Section 7, for default committed during the period prescribed under Section 10A, justifiable(03.05.2023)
Present Appeal has been filed against order by which order the Adjudicating Authority has rejected the Section 7 application filed by the Financial Cr.....
Tags : Provision, Application, Maintainability
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Provisions of Section 96 of the IBC are not applicable on a complaint filed under Section 138 of NI Act(15.05.2023)
The facts of the present case are that, the complaint was filed by Respondent No. 1 against the Petitioner and Respondent Nos. 2, under Section 138 re.....
Tags : IBC, Provision, Applicability
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Litigation in the SARFAESI and DRT does not preclude the Bank to take specific remedy provided under Section 7 of IBC(31.08.2023)
Present Appeal has been filed against the order passed by the Adjudicating Authority (National Company Law Tribunal) Indore Bench, by which Applicatio.....
Tags : Settlement, Application, Provision
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Rectification proceedings under Section 154 of the IT Act is applicable for a patent mistake which can be established not by a long-drawn process(17.01.2024)
The assessee is a credit co- operative society engaged in the business of providing credit facilities to its members. For the AY 2014-15, return of in.....
Tags : Assessment, Provision, Applicability
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Assessee is eligible for exemption under Section 54E of the IT Act, when the entire sale consideration has been reinvested in the new house property.(21.12.2023)
Present appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) ['Ld. CIT(A)']. The only issue to be decide.....
Tags : Exemption, Benefit, Provision
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When the substantial control remains with the contractor and is not handed over to the user, it can’t be termed as sale and Sales Tax or VAT can’t be applied(09.01.2024)
Present group of appeals concerns the liability to pay tax under the Assam General Sales Tax Act, 1993 ('the Sales Tax Act') and the Assam Value Added.....
Tags : Payment, Provision, Applicability
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Section 5 of the Limitation Act, will apply only if it is extended to the special statute(19.01.2024)
Present is a writ petition under Article 226 of the Constitution of India wherein the Petitioner is aggrieved by the order passed by the appellate aut.....
Tags : Delay, Provision, Applicability
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Payment of foreign commission is not taxable in India(07.02.2024)
The assessee is a partnership firm engaged in the business of manufacturing and trading of fertilizers, chemical and paints during the year under cons.....
Tags : Assessment, Provision, Applicability
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Burden to prove that the workman was in continuous employment of 240 days with the management is on the workman herself/himself(11.12.2023)
Present petition assails award passed by Presiding Officer, Labour Court. The Learned Labour Court vide the impugned award has rejected the Petitioner.....
Tags : Award, Benefit, Provision
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Jurisdiction vested in NCLT while dealing with a resolution plan is wide and any question of law or fact in relation to the insolvency resolution has to be determined by the NCLT(15.12.2023)
The subject matter of the present suit is an assignment deed dated 3rd February, 2023, which is stated to have been executed between the Defendant no......
Tags : Jurisdiction, Provision, Bar
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For an interim or final moratorium under Section 96 of IBC to come into force, application filed by debtor should be complete in all respects and without any procedural defects(17.11.2023)
The Petitioner who is a sleeping partner in the 3rd respondent-Limited Liability Partnership Firm, seeks to declare that the provisions of the Insolve.....
Tags : Proceedings, Provision, Applicability
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Dishonest inducement is the sine qua non to attract the provisions of Sections 415 and 420 of IPC(20.03.2024)
The present appeal challenges the order passed by the learned Single Judge of the High Court, whereby the High Court rejected the petition filed by th.....
Tags : FIR, Provision, Applicability
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Assessing Officer is not vested with an authority to travel beyond the net profit shown in the profit and loss account(11.03.2024)
The present appeal under Section 260A of the Income Tax Act, 1961 [ IT Act], at the instance of the Revenue, impugns the order passed by the Income Ta.....
Tags : Assessment, Provision, Applicability
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Sanction is not required to prosecute a public servant who faces accusation of creating fake documents by misusing his official position(17.01.2024)
The Appellant as the complainant lodged a first information report alleging that Respondent No. 2 were irregularly creating documents of property in t.....
Tags : Sanction, Provision, Applicability
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Power to record additional evidence under Section 391 of CrPC should only be exercised, when the party making such request is diligent(29.01.2024)
The instant appeal by special leave filed at the behest of the Appellant accused calls into question the order passed by the High Court rejecting the .....
Tags : Provision, Applicability, Additional evidence
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When consent to affiliation is subject to approval from Central Government, request for continuance of provisional affiliation cannot be granted(12.11.2018)
The request of the First Respondent for continuance of provisional affiliation for admission of students in Bachelor of Homeopathy Medicine and Surger.....
Tags : Provisional affiliation, Continuation, Grant
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Dispute must pre-exist before the receipt of the demand notice for admitting an application under Section 9 of IBC(10.08.2020)
Challenge in present Appeal is to the Order passed by the Adjudicating Authority (National Company Law Tribunal, New Delhi), by which Order, the Adjud.....
Tags : Dispute, Existence, Mandate, Provision
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Supreme Court strikes down words "adult male" from proviso of Section 2(q) DMV Act as same is contrary to object of affording protection to women(06.10.2016)
Present appeal arises out of a judgment passed by Division Bench of Bombay High Court raising an important question as to constitutional validity of S.....
Tags : Provision, Constitutional Validity
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Certificate required under Section 65B(4) of Evidence Act is a condition precedent to the admissibility of evidence by way of electronic record(14.07.2020)
Present Civil Appeals have been referred to a Bench of three honourable Judges of this Court by a Division Bench reference dealing with the interpreta.....
Tags : Admissibility, Evidence, Provision, Interpretation
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Refund claimed after one year is time barred in terms of provisions of Section 11B of Central Excise Act(22.08.2022)
In facts of present case, the refund is filed for the excess payment of the Service Tax after period of 1 year. The refund was rejected on the ground .....
Tags : Refund, Provision, Time barred
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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
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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
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In a complaint under Section 138 of NI Act, only drawer of the cheque who can be prosecuted(21.02.2024)
Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 ('Cr.P.C') praying for quashing of the complaint filed by th.....
Tags : Complaint, Provision, Applicability
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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
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