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Judgments and Orders

Bombay High Court Judgement

 15 June 2016

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Posted in Others 3 comments |   10180 hits

Rate of interest on delayed payment of duty as applicable during the impugned period - Issues therein

 17 May 2016

The Hon’ble CESTAT, Chennai held as under: - The Adjudicating Authority had rightly computed the interest amount from the due date till the date of payment in respect of demand for the month of January, 2011, by working out interest at 13% up to M..

Posted in Others 2 comments |   6502 hits

1 year time limit to claim refund under Rule 5 of CCR reckoned from the date of receipt of export proceeds and not from date of export of services

 04 May 2016

The Hon’ble CESTAT, Bangalore held that although there is no specific 'relevant date' under Section 11B of the Excise Act to claimrefund of unutilized credit, but, that would not rule out applicability of Section 11B. Relevant date should be the date..

Posted in Others 3 comments |   4843 hits

Rebate of Excise duty admissible on both inputs & final products

 04 May 2016

Hon’ble Apex Court held that it cannot be the intention of the Legislature to provide rebate only on one item i.e. either on inputs or final products. It was further held that giving such restrictive meaning to Rule 18 of the Excise Rules would not o..

Posted in Others |   4591 hits

No Service tax on sharing of resources and cost/ expenses with the Group Companies

 04 May 2016

The Hon’ble CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards t..

Posted in Taxation 4 comments |   5821 hits

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 |   4159 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 |   3605 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 |   5997 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 |   5393 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 3 comments |   6510 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 |   7281 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 |   7494 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 |   6928 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 |   5108 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 |   8045 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 |   13797 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 |   10739 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 |   12026 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 2 comments |   10105 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 2 comments |   9862 hits