Search Results for Tag : Principal

Notifications & Circulars

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act(04.09.2018)

In terms of Schedule I of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act"), the supply of goods by an agent on.....

Tags : Principal-agent, Relationship, Scope

News

Bombay HC: Reassessment Notice after 4 Years should have the Sanction Of PCIT(23.01.2023)

Bombay High Court has ruled that issuing a reassessment notice after four years is subject to the approval of the Principal Chief Commissioner of Inco.....

Tags : Bombay High Court, reassessment notice, Principal Chief Commissioner of Income-tax

Madras HC Summons Principal Secretary, Department of School Education(21.09.2016)

Madras HC has directed Principal Secretary, Department of School Education, to appear in court with records on November 7 in connection with a public .....

Tags : Madras HC , Principal Secretary, Department of School Education, unrecognised schools

MP HC: Can’t Sustain Proc. Against Accomplice for Fraud When Proc. Against Principal Borrower Closed(04.06.2024)

Madhya Pradesh High Court has observed that accomplices involved in the offence of fraud cannot be prosecuted once proceedings initiated against the p.....

Tags : MP High Court, Principal Borrower, Accomplice

Delhi HC: AO & PCIT Failed to Consider Balance of Convenience And Irreparable Injury(19.05.2022)

Delhi High Court has held that neither the Assessing Officer (AO) nor the Principal Commissioners of Income Tax (PCIT) have considered the three basic.....

Tags : Delhi High Court, Assessing Officer, Principal Commissioners of Income Tax, prima facie, balance of convenience, irreparable injury

Delhi HC: AO & PCIT Failed to Consider Balance of Convenience And Irreparable Injury(19.05.2022)

Delhi High Court has held that neither the Assessing Officer (AO) nor the Principal Commissioners of Income Tax (PCIT) have considered the three basic.....

Tags : Delhi High Court, Assessing Officer, Principal Commissioners of Income Tax, prima facie, balance of convenience, irreparable injury

NGT Serves Show Cause Notices to CS and Principal Secretaries of PHE(09.11.2015)

NGT has issued show cause notices to Chief Secretary and Principal Secretaries of Environment and Public Health Engineering (PHE) departments of West .....

Tags : NGT , Chief Secretary and Principal Secretaries of Environment and Public Health Engineering (PHE) departments of West Bengal

Rajasthan HC Directs to Conduct Training of Principal Magistrates in JJ Boards(15.07.2021)

Rajasthan High Court has directed Child Rights Department of the State Government to ensure that a training programme is conducted for Principal Magis.....

Tags : Rajasthan High Court, Training of Principal Magistrates in JJ Boards

No Service Tax on Sale/Purchase of Property on a Principal to Principal Basis: CESTAT(07.12.2018)

Customs, Excise and Service Tax AppellateTribunal (CESTAT), Delhi has held that there cannot be any service tax liability under the category “Real Est.....

Tags : CESTAT, Service Tax, Sale/Purchase of Property on a Principal to Principal Basis

Bombay HC Reprimands Principal Chief Commissioners of Customs for Non-Representation in Cases(20.06.2022)

Bombay High Court while warning the Principal Chief Commissioners of customs for non-representation instructed that all Principal Chief Commissioners .....

Tags : Bombay High Court, Principal Chief Commissioners, Non-Representation

Bom. HC: Workers in Statutory Canteens are Principal Employer’s Employees(25.10.2024)

Bombay High Court while dismissing a petition challenging jurisdiction of Industrial Courts over employment status of canteen workers, has held that s.....

Tags : Bombay High Court, Principal Employer, Statutory Canteens

NCLAT: Can Admit Application u/s 7 of IBC if Interest on Principal Amount Crosses Threshold Limit(02.12.2024)

NCLAT Delhi bench has held that application under Section 7 of Insolvency and Bankruptcy Code, 2016 can be admitted if interest on principle amount di.....

Tags : NCLAT Delhi, Principal Amount, Corporate Debtor

Cal. HC: Application u/s 34 of A&C Act Falls Under Entry No. 2(c) of Schedule II of Court Fees Act(29.08.2024)

Cal. HC has held that principal application u/s 34 of Arbitration and Conciliation Act, 1996 falls under Entry No. 2(c) of Schedule II of the Court Fe.....

Tags : Calcutta High Court, S. 34 of A&C Act, Higher Fees, Principal Applications

All HC: It’s Known that Students in UP are Suffering Due to Non-Availability of Principal & Teachers(04.02.2025)

Allahabad High Court while hearing a petition over non-appointment of teaching staff, has remarked that it is well known fact throughout the State of .....

Tags : Allahabad High Court, Non-Availability, Principal

Allahabad HC: Absence of Activity at Principal Place Doesn’t Imply Invoice to Assessee is Fake(14.07.2025)

Allahabad HC has held that absence of any activity at the principal place of business of the assessee, by itself cannot result in a presumption that t.....

Tags : Allahabad High Court, Absence of Activity, Principal Place

SC: Person Deemed to be ‘Principal Employer’ if Acts as Agent of Owner or Supervise the Establishment(22.04.2025)

Supreme Court while upholding conviction of a General Manager for not remitting Employees' State Insurance contribution to ESIC, has observed that a p.....

Tags : Supreme Court, Principal Employer, Employees' State Insurance