22 July 2024

Search Results for Tag : Voluntary

Top Story

Government Makes Service Charge Completely Voluntary(21.04.2017)

The Central Government has approved guidelines making service charge “completely voluntary”. As per the guidelines, levy of service charge amounts to .....

Tags : Service charge, Voluntary, Approval



Once option is given, same cannot be withdrawn, notwithstanding this clause, employees had a right to withdraw offer during validity period but not thereafter(29.08.2016)

Appellant Corporation obtained permission for winding up of appellant’s Corporation due to losses. Considering closure of Corporation, a Scheme called.....

Tags : Voluntary Retirement, Reinstatement, Validity


International Cases

A person’s physical liberty is a fundamental right protecting physical security of an individual(06.12.2016)

Present case originated in an application against Russian Federation lodged with Court under Article 34 of Convention for the Protection of Human Righ.....

Tags : Psychiatric examination, Involuntary, Validity


Supreme Court likens resignation to ‘voluntary retirement’(12.10.2015)

In a case where the Appellant was denied pension for serving his resignation notice to the Life Insurance Corporation of India after 23 years of servi.....

Tags : Voluntary, retirement, resign, benefits, eligible


Aadhaar useable for more government schemes; remains voluntary(15.10.2015)

A Constitution Bench of the Supreme Court delivered a succinct verdict on the Aadhaar card, picking up where it previously left off. It allowed the Ca.....

Tags : Aadhaar, voluntary, government schemes


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


After passing of resolution for voluntary winding up, no action or other civil proceeding is to be proceeded with or commenced against the company except by leave of the Court(25.08.2022)

Present is an application made pursuant to Section 500(2) of the Corporations Act, 2001. The Plaintiff seeks to be granted leave nunc pro tunc to proc.....

Tags : Voluntary winding up, Proceeding, Leave of court


Notifications & Circulars

Need to move towards a mindset of voluntary compliance and payment of legitimate taxes - Finance Minister(26.12.2016)

Payment of due tax is a responsibility of every citizen; Coordination between the Central and the State administration is important for smooth transit.....

Tags : Taxes, Payment, Voluntary Compliance


Social Media Platforms present "Voluntary Code of Ethics for the 2019 General Election" to Election Commission of India(20.03.2019)

The Social Media Platforms and Internet and Mobile Association of India (IAMAI), today presented a "Voluntary Code of Ethics for the General Election .....

Tags : Voluntary Code, Ethics, Formulation


CBDT's e-Verification Scheme harnesses information technology to facilitate voluntary compliance(13.03.2023)

The Income Tax Department has taken several progressive steps to encourage voluntary tax compliance and facilitate a transparent and non-intrusive tax.....

Tags : E-Verification, Scheme, Voluntary compliance


Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Amendment) Regulations, 2024(05.02.2024)

1. The Insolvency and Bankruptcy Board of India notified the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Amendment) Regu.....

Tags : Voluntary Liquidation Process, Regulations, Amendment


Circular regarding voluntary transition of Small Finance Banks to Universal Banks(26.04.2024)

1. This is with reference to Paragraph 14 of the "Guidelines for 'on-tap' Licensing of Small Finance Banks in Private Sector" dated December 5, 2019, .....

Tags : Voluntary transition, Small Finance Banks, Conversion


RBI introduces the Voluntary Retention Route for Investments by Foreign Portfolio Investors (FPIs)(01.03.2019)

The Statement on Development and Regulatory Policies in the Monetary Policy Statement dated October 05, 2018 had announced a separate scheme called 'V.....

Tags : Voluntary Retention Route, Investments, FPIs


Insolvency and Bankruptcy Board of India invites public comments on Draft Regulations for Voluntary Liquidation by 8th March, 2017(14.02.2017)

The Ministry of Corporate Affairs had set-up four Working Groups to facilitate implementation of the Insolvency and Bankruptcy Code, 2016. The Working.....

Tags : Regulations, Voluntary Liquidation, Comments, Invitation


Compliances for initiation of Voluntary Liquidation of a Financial Service Provider(13.02.2024)

1. The Code provides for the voluntary liquidation process of corporate persons. However, the definition of 'corporate person' in sub-section (7) of s.....

Tags : Compliances, Voluntary Liquidation, Financial Service Provider


'Voluntary Retention Route' for Foreign Portfolio Investors investment in debt(10.02.2022)

1. Please refer to paragraph 3 of the Statement on Developmental and Regulatory Policies dated February 10, 2022 regarding enhancement of the investme.....

Tags : Voluntary Retention Route, Investment, Debt



Gujarat HC: Voluntary Retirement Come in Force on Expiry of Notice Period if Not Expressly Denied(13.06.2022)

Gujarat High Court has held that if the appointing authority does not permit or refuse to grant the permission for retirement before the expiry of the.....

Tags : Gujarat High Court, Voluntary Retirement, Notice Period


CESTAT, Mumbai: Reliance Industries Entitled to Avail CENVAT Credit for Employees Opting for VSS(13.05.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Reliance Industries is entitled to avail CENVAT credit on the service tax .....

Tags : Customs Excise and Service Tax Appellate Tribunal, CENVAT credit, service tax, Voluntary Separation Scheme


Karnataka HC: State Not to Prevent Voluntary Organisations from Distributing Food(14.04.2020)

Karnataka High Court has directed the State Government to not prevent voluntary organisations from distributing food to the weaker sections of the soc.....

Tags : Karnataka High Court, Voluntary Organizations


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


Voluntary Retirement Schemes have to be Strictly Adhered to: Supreme Court(29.10.2018)

Supreme Court has observed that voluntary retirement schemes have to be strictly adhered to and the very objective of having such schemes would be def.....

Tags : Supreme Court, Voluntary Retirement Scheme


Involuntary Statement Leading to Recovery has No Evidentiary Value: SC(15.01.2019)

Supreme Court has observed that there is no evidentiary value to an involuntary confessional statement made under undue pressure and compulsion from t.....

Tags : Supreme Court, Involuntary Statement Leading to Recovery


ITAT, Bangalore: EY Entitled to Deduction Under Section 10AA on Voluntary Transfer Pricing Adjustment(25.11.2020)

Income Tax Appellate Tribunal (ITAT), Bangalore has held that the assessee is entitled to deduction under Section 10AA of the Income Tax Act, 1961 on .....

Tags : Income Tax Appellate Tribunal, EY, Voluntary Transfer Pricing Adjustment


SC: VRS Employees Can’t Claim Parity With Employees Who Retired on Superannuation(06.02.2023)

Supreme Court has held that employees who retired under the Voluntary Retirement Scheme (VRS) cannot claim parity with others who retired upon achievi.....

Tags : Supreme Court, Voluntary Retirement Scheme, Superannuation


Voluntary Provocation can't Attract Exception to Offence of Murder: SC(12.02.2019)

Supreme Court has observed that if provocation was voluntary on part of the accused, it would not attract exception 1 to Section 300 of Indian Penal C.....

Tags : Supreme Court, Murder, Voluntary Provocation


Guj. HC: Employees Can't Withdraw From VR Scheme After Stipulated Deadline Or Acceptance Of Benefits(19.09.2022)

Gujarat High Court has held that once employees have accepted benefits under Voluntary Retirement (VR) Scheme, it is not open for employees to challen.....

Tags : Gujarat High Court, Voluntary Retirement, Employees


Delhi HC: Tax deposited During Search is Not Voluntary(23.12.2022)

Delhi High Court while directing GST department to return amount of Rs. 1.80 crores along with 6% interest, has observed that no recovery of tax shoul.....

Tags : Delhi High Court, GST, Recovery, Voluntary


Madras High Court Says ‘No Tax’ on VRS For Staffs of Sick PSU(27.03.2017)

Madras High Court has said Voluntary Retirement Scheme (VRS) package, equal to salary for 72 months, paid to willing employees of Hindustan Photo Film.....

Tags : Madras High Court, Voluntary Retirement Scheme


Government Notifies Regulations for Voluntary Liquidation(24.05.2017)

Government has notified regulations for voluntary liquidation under IBC which states that a corporate person may initiate voluntary liquidation procee.....

Tags : Voluntary Liquidation


Del. HC: Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission”(25.01.2023)

Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as "admission" on part of the assesse.....

Tags : Delhi High Court, admission, voluntary


Madras HC: Voluntary Retirement Application Shall be Deemed to Accepted if Not Decided in 3 Months(17.12.2015)

Madras High Court has ruled that voluntary retirement applications made by employees of universities, which had adopted Fundamental Rules applicable t.....

Tags : Madras High Court, voluntary retirement


Delhi High Court:Employee Can Pull Out Request for Voluntary Retirement Anytime Before its Acceptance(30.09.2019)

Delhi High Court has ruled that an application for voluntary retirement is an offer by the employee and anytime before its acceptance the employee wou.....

Tags : Delhi High Court, Voluntary Retirement


Kerala High Court: Results of Voluntary Narco-Analysis Admissible Only for Section 27 Evidence Act(03.02.2020)

Kerala High Court has held that the results of narco-analysis and brain mapping process done on the accused, even if carried out with the consent of t.....

Tags : Kerala High Court, Voluntary Narco Analysis


Insolvency and Bankruptcy Board of India (IBBI): Unclaimed Dividend to Go to IBBI Account(17.01.2020)

Insolvency and Bankruptcy Board of India has notified an amendment to the Voluntary Liquidation Process Regulation, 2017, whereby all unclaimed divide.....

Tags : Insolvency and Bankruptcy Board of India, Amendment in Voluntary Liquidation Process Regulation, 2017


Madras HC: Voluntary Surrender of Accused Can’t be Accepted by Magistrate Who Lacks Jurisdiction(13.03.2024)

Madras High Court has held that where the accused voluntarily surrenders before the Magistrate, such surrender should not be accepted by the Magistrat.....

Tags : Madras High Court, Voluntary Surrender, Jurisdiction


SC: Associations That Are Formed Due to Mandate of Law Cannot File Consumer Complaint(17.02.2020)

Supreme Court has observed that ‘voluntary consumer association' appearing in Section 12(1)(b) of the Consumer Protection Act, 1986 is a body formed .....

Tags : Supreme Court, Voluntary Consumer Association


Allahabad HC Relies Upon Extra-Judicial Confession of Wife to Confirm Life Sentence(05.04.2022)

Allahabad High Court has upheld the life sentence awarded to a wife who killed her husband in concert 18 years back with two others by relying upon he.....

Tags : Allahabad High Court, life sentence, extra-judicial confession, 18 years, voluntary, trustworthy


Supreme Court: 'Right to Retire' Can’t Be Superior to 'Right to Life'(22.08.2018)

Supreme Court has held that denial of voluntary retirement is permissible under the rules applicable in the State of Uttar Pradesh when services are r.....

Tags : Supreme Court, Voluntary Retirement


Cal. HC: Can’t Say Retracted Statement to be Involuntary Without Being Examined by Court(17.05.2024)

Calcutta High Court has held that if the court is of the view that the statement recorded was not admissible on account of the retraction, that by its.....

Tags : Calcutta High Court, Retraction, Involuntary


Teacher’s Resignation Treated as Voluntary Retirement by Meg. HC, Entitles Her to Pension & Benefits(18.06.2024)

Meghalaya High Court while considering that a person, after serving for 33 years cannot be deprived of pension and other benefits, has treated the res.....

Tags : Meghalaya High Court, Voluntary Retirement, Pension