No Service tax could be levied if there was a transfer of right to use goods irrespective of the fact that the transfer was non-exclusive

 30 March 2016

The Hon’ble AAR, after detailed discussion, held that: The phrase 'grant of license to use the system on a non-exclusive basis' is used for the reason that the proprietary/intellectual property used in the system is utilized by the Applicant in othe

Posted in Taxation 1 comments |   2308 hits


Construction Services provided to IIT exempt even though Government does not hold 90% or more equity/control in it

 30 March 2016

The Hon’ble High Court of Patna held as under: The ‘Governmental authority’ as defined in the Notification dated January 30, 2014, means an authority or a board or any other body set up by an Act of Parliament or State Legislature;

Posted in Taxation 1 comments |   1517 hits


Sodexo Meal Vouchers are not 'goods' within the meaning of Section 2(25) of the Act and, therefore, not liable for either Octroi or LBT

 18 December 2015

We are of the opinion that the judgment of the High Court has not discussed and decided the issue correctly and warrants interference. We, thus, allow these appeals and set aside the judgment of the High Court by holding that Sodexo Meal Vouchers are

Posted in Others |    0 comments |   3348 hits


NJAC out after SC strikes down 99th Constitutional Amendment

 16 October 2015

The collegium system of judicial appointments is here to stay. The Supreme Court today declared the National Judicial Appointments Commission (NJAC), and the Constitutional amendments involved, to be in violation of the Constitution of India.

Posted in Others 14 comments |   3521 hits


Bank is directed to pay the petitioner all the accrued increments and quarterly allowances from the date of his suspension which he would have been entitled to draw if he was not put under suspension

 10 September 2015

The petitioner has to be paid all the increments and quarterly allowances which he would have been entitled if he was not under suspension from the date of his suspension in addition to the amount already paid to him by the clause has been correctly

Posted in Labour & Service Law 2 comments |   4360 hits


Employees are entitled to the calculation of increments during the period of suspension

 08 September 2015

The fact that in terms of Sastri Award, Desai Award and Bipartite Settlement, the employees are entitled to the calculation of increments during the period of suspension not being disputed, the petitioner/Union is entitled to succeed and entitled t

Posted in Labour & Service Law 3 comments |   4720 hits


Whether the subsistence allowance during the period of suspension of an employee of the bank should be paid by taking into account the increments which fell due during the period of suspension

 05 September 2015

"The last contention is regarding payment of increments and quarterly allowances to the petitioner during the period of his suspension. Since there is a provision in Clause 17 of Desai Award, suspension allowance has to be paid according to this pr

Posted in Labour & Service Law |    0 comments |   4026 hits


Stamp Act applicable to State of M. P. (Stamp Duty on POA when given to Non-Relative)

 13 August 2015

Judgement of Hon’ble Mr. Lodha (J) & Mr. Gokhale (J) in Civil Appeal No. 684/2004 State of MP v/s Rakesh Kohli delivered on May 11, 2012 w.r.t. Stamp Act applicable to State of M. P. (Stamp Duty on POA when given to Non-Relative)

Posted in Others 2 comments |   3771 hits


Urgent need for measures to checkmate prejudice to large sections of general public

 22 July 2015

Judgments of the higher court/s and/or the Apex Court are either per incuriam and/or stare-decisis and/or against the doctrine of Pith N Substance and/or Ultra Vires and/or otherwise untenable looking to the ground realities. Such judgments remain

Posted in Others 2 comments |   3469 hits


SC: Guidelines for govt. ads

 15 May 2015

The Supreme Court bench comprising of Justices Ranjan Gogoi and Pinaki Chandra Ghose prescribed detailed guidelines on the issuing of government advertisements.

Posted in Others 8 comments |   6256 hits


SC: Dishonour of cheque

 01 May 2015

The Supreme Court bench comprising of Justices J. Chelameswar and Pinaki Chandra Ghose held that the printed date on the cheque, in absence of any other evidence, cannot be conclusive of the fact that the cheque was issued on that particular date.

Posted in Others 22 comments |   11415 hits


Non-joinder of parties under WCA, 1923

 11 March 2015

The main contention of the appellant is that since the contractor has not been made a party to the case , the commissioner has decided that the claim was not maintainable though it was clearly proved that the deceased was employed in the factory prem

Posted in Labour & Service Law |    0 comments |   8369 hits


Constitutional validity of Sec. 234E of Income Tax Act, 1961

 16 February 2015

Section 234E of the Income Tax Act,1961 is intravires the Constitution of India. The said Section 234E does not violate any provision of the Constitution of India. Delay in furnishing TDS Returns/Statements increases the work burden of the Department

Posted in Taxation 1 comments |   9365 hits


First ever physically challenged person to undergo ability test

 27 January 2015

The petitioner, Ritesh Sinha, who suffered from spastic cerebral palsy, ot selected for the post of a clerk (under reserved category for physically challenged) at the District and Sessions Court, Karnal on Oct 23, 2010. However, after three months, h

Posted in Labour & Service Law 3 comments |   7317 hits


SC: Prosecution to prove that a ‘dowry death’ has occurred

 21 January 2015

The bench comprising of Justices Vikramajit Sen and Kurian Joseph set aside the judgment passed by the Punjab and Haryana High Court and laid down certain rules of interpretation in dowry deaths.

Posted in Criminal Law 3 comments |   6806 hits


Whether levy of service-tax on Advocates is Constitutional – Article 19(1)(g)

 22 December 2014

The Petitioner is an Indian citizen and a practicing Advocate. He claims to be affected by the levy of Service Tax on Advocates. It is the case of the Petitioner that section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 200

Posted in Others 12 comments |   7063 hits


Additional Enhanced Cost can be charged by developing agency from allottee

 17 December 2014

A) Allotment of residential plot - the Administration issued the allotment letter in favour of the appellant within 48 hours of submission of application making it clear that as the proper calculation could not be made and tentative price had not bee

Posted in Property Law |    0 comments |   4551 hits


SC: Persons who are likely to erode the credibility of the police ought not to enter the police force.

 08 December 2014

The bench comprising of Justices T.S. Thakur and Adarsh Kumar Goel held that a candidate to be recruited to the police service must be worthy of confidence, a person of utmost rectitude, must have impeccable character and integrity. A person havin

Posted in Labour & Service Law 3 comments |   4133 hits


Sexual intercourse, which is forceful and not forcible, not rape.

 04 November 2014

The bench comprising of Justices Pradeep Nandrajog and Ms. Mukta Gupta held that sexual intercourse, which is forceful and not forcible is not rape. The bench, thereby, acquitted the accused. "As regards the offence punishable under Section 376 IP

Posted in Criminal Law 21 comments |   8408 hits


Whether capital receipts received by an assessee on issue of equity shares to its non-resident holding entity and the short-fall between fair market price and issue price of its equity shares can b

 13 October 2014

The Petitioner, Vodafone India Services Pvt. Ltd., is a wholly owned subsidiary of a non-resident company, Vodafone Tele-Services (India) Holdings Limited (the holding company). In AY 2009-10,the Petitioner issued equity shares on a premium to its ho

Posted in Others 1 comments |   3759 hits










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