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Income Tax Department revised Income Tax Informants Reward Scheme(01.06.2018)

In order to encourage people’s participation to unearth black money and reduce tax evasion, a new reward scheme titled “Income Tax Informants Reward S.....

Tags : Scheme, Revision, Reward

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

Consumers set to benefit from infrastructure sharing between TV distributors(23.05.2016)

TRAI floated a Paper on infrastructure sharin.....

Tags : television, broadcast, infrastructure sharing

CBDT issues revised guidelines for compounding of offences under the Income-tax Act, 1961(16.09.2022)

In conformity with the Government's policy of facilitating Ease of Doing Business and decriminalisation of offences, Central Board of Direct Taxes (CB.....

Tags : Compounding, Offences, Guidelines, Revision

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

News

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

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

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

Kerala HC Vacates Stay on Ecotourism Activities in South Wayanad Forest Division(26.03.2021)

Kerala High Court has vacated its stay on ecotourism activities in the South Wayanad Forest Division and allowed the government to carry on with the e.....

Tags : Kerala High Court, South Wayanad Forest Division

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

President Gives Nod to SC and ST (Prevention of Atrocities) Amendment Act and others(08.01.2016)

President has given nod to Arbitration and Conciliation (Amendment) Act; Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Amendment Ac.....

Tags : Arbitration and Conciliation (Amendment) Act; Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Amendment Act; Commercial Courts,Commercial Division and Commercial Appellate Division of High Courts Act; Payment of Bonus (Amendment) Act, 2015

SC: Revision Petition Before NCDRC Against SCDRC Order in Execution Proceedings Not Maintainable(28.10.2020)

Supreme Court has reiterated that a revision would not be maintainable under Section 21 of the Consumer Protection Act, 1986 before National Consumer .....

Tags : Supreme Court, Revision Petition Before NCDRC

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

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

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

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

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

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

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

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

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

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

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

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

SC Allows NDTV's Appeal to Quash Income Tax Re-Assessment Notice(06.04.2020)

Supreme Court has allowed the appeal of New Delhi Television Ltd (NDTV) to quash the notice issued by the Income Tax Department seeking to re-open its.....

Tags : Supreme Court, New Delhi Television Ltd, Income Tax Re-Assessment Notice

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

CIC: Information on Disbanded Army Intel Unit can't be Sought(19.08.2016)

Central Information Commission (CIC) has dismissed appeal seeking disclosure of internal Army report on now-disbanded intelligence unit, Technical Ser.....

Tags : Central Information Commission , Technical Service Division

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

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

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

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

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

Delhi HC Put Stay on SDMs Order Barring Lawyers from Appearing(01.08.2016)

Delhi HC has put on hold an order and a public notice issued by two Sub Divisional Magistrates (SDMs) prohibiting lawyers from practicing or appearing.....

Tags : Delhi HC, Sub Divisional Magistrates , marriage registration matters

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

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

Kerala High Court Dismisses Plea Seeking Online Lower Division Clerk Examination(21.04.2017)

Kerala High Court has dismissed a plea to direct Kerala Public Service Commission to conduct Lower Division Clerk examination online instead of on OMR.....

Tags : Kerala High Court, Online Lower Division Clerk Examination

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

ITAT Revisionary Jurisdiction Can Be Invoked In A Very Gross Case Of Inadequacy(11.01.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the revisionary jurisdiction under Section 263 of the Income Tax Act, 1961 can be avai.....

Tags : ITAT, Revisionary Jurisdiction

Supreme Court Raps Government for Not Complying With Its Orders(25.09.2015)

SC has rapped government while taking note of government’s delay in implementing its directions on providing promotional avenues and financial upgrada.....

Tags : SC ,Song and Drama Division

ITAT Pune: Revisional Jurisdiction Cannot be Invoked Against an Illegal Re-Assessment(20.06.2019)

Income Tax Appellate Tribunal (ITAT Pune) has noted that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked b.....

Tags : ITAT Pune, Revisional Jurisdiction

ITAT, Mumbai: Invalid Re-Assessment By AO Cannot Be Subject Matter of Revision(28.02.2022)

Income Tax Appellate Tribunal, Mumbai has held that when an assessment framed by the Assessing Officer is invalid in law, the said invalid order canno.....

Tags : Income Tax Appellate Tribunal, Subject Matter of Revision

Delhi HC Notifies Rules Governing Patent Suits; Intellectual Property Rights Division Rules, 2022(28.02.2022)

Delhi High Court has notified the High Court of Delhi Rules Governing Patent Suits, 2022 and Delhi High Court Intellectual Property Rights Division Ru.....

Tags : Delhi High Court, Intellectual Property Rights Division Rules, 2022

Kerala HC: Cannot Entertain Revision Petition When Specific Remedy of Appeal Available(03.03.2022)

Kerala High Court has held that it cannot entertain a revision petition under Article 227 of the Constitution, 1949 when a specific remedy of appeal i.....

Tags : Kerala High Court, Revision Petition

ITAT, Delhi: Income Tax Notice, Revisionary Proceedings Against Dead Person is Void(07.03.2022)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the notice issued against a dead person is null and void and all consequent proceedings or o.....

Tags : Income Tax Appellate Tribunal, Revisionary Proceedings Against Dead Person

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

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

Karnataka High Court Directs Expert Committee to Supervise Hospitals(05.08.2020)

Karnataka High Court has directed the State Level Expert Committee constituted as per directions of the Supreme Court to monitor/supervise COVID-19 ho.....

Tags : Karnataka High Court, Supervision of Hospitals

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

Madras HC: CIT Can’t Invoke Revisionary Jurisdiction If Conditions u/s 263 of IT Act Not Fulfilled(10.06.2021)

Madras High Court has ruled that the Income Tax Appellate Tribunal (ITAT) rightly set aside the order passed under Section 263 of the Income Tax Act, .....

Tags : Madras High Court, Revisionary Jurisdiction

Telangana HC: Outright Rejection of Stay Application is Not Justified(26.04.2022)

Telangana High Court has held that the appellate and revisional authorities must judiciously implement their discretionary power so as to grant a stay.....

Tags : Telangana High Court, appellate, revisional authorities, Telangana Value Added Tax Act, 2005

President Promulgates Constitution of Commercial Courts , Arbitration and Conciliation Ordinanences(26.10.2015)

President has signed ordinances to amend Arbitration and Conciliation Act and bring into force Commercial Courts, Commercial Division and Commercial A.....

Tags : Arbitration and Conciliation Act, Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts Bill, 2015

Ministry of Information and Broadcasting Amends Cable Television Network Rules 1994(18.06.2021)

Union Ministry of Information and Broadcasting has amended the Cable Television Network Rules, 1994, in order to set up a three-tier mechanism for red.....

Tags : Union Ministry of Information and Broadcasting, Cable Television Network Rules 1994

ITAT, Kolkata: Limitation for Revisionary Jurisdiction Runs from Assessment Date Order(06.04.2022)

Income Tax Appellate Tribunal, Kolkata has observed that the limitation period for exercising revisionary jurisdiction runs from the date of assessmen.....

Tags : Income Tax Appellate Tribunal, Kolkata, limitation period, revisionary jurisdiction, assessment order, Section 263 of Income Tax Act, 1961

Karnataka HC: Charge sheet Without FSL Report Not Defective u/s 167(2) CrPC(08.04.2022)

Karnataka High Court has observed that an accused charged under Narcotic Drugs and Psychotropic Substances Act, 1985 does not get a right to default b.....

Tags : Karnataka High Court, Narcotic Drugs & Psychotropic Substances Act,1985, Section 167(2) of Code of Criminal Procedure, 1973, Forensic Science Laboratory Division, charge sheet

ITAT, Mumbai: Revisional Jurisdiction Invoked for Lack of Inquiry, Not for Inadequate Inquiry(08.04.2022)

Income Tax Appellate Tribunal, Mumbai has ruled that the revisional jurisdiction can be invoked only for lack of inquiry and not for inadequate inquir.....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction, lack of inquiry, section 263, Income Tax Act, 1961

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

Rajasthan HC Directs State Govt. to Take Steps to Revise Wages as Per SC Judgment(07.09.2020)

Rajasthan High Court has declared that non revision of the wages payable to the prisoners for last five years is ex facie violative of the provisions .....

Tags : Rajasthan High Court, Revision of Wages

Delhi HC Establishes Intellectual Property Division to Deal With Intellectual Property Cases(07.07.2021)

Delhi High Court has established the Intellectual Property Division (IPD) to deal with all matters related to Intellectual Property Rights (IPR), exce.....

Tags : Delhi High Court, Intellectual Property Division

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

P&H HC: No Ground for Default Bail U/S 167(2) CrPC(03.05.2022)

Punjab and Haryana High Court, Has held that, for an offense of sexual assault, final report would be complete on statement of the prosecutrix and For.....

Tags : Punjab and Haryana High Court, Forensic Science Laboratory Division, sexual assault

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

Supreme Court Directs Govt to Set Up Body to Deal With Complaints About TV Contents(13.01.2017)

Supreme Court has asked Government to set up, streamline and publicize a complaint redressal mechanism under Cable Television Networks (Regulation) Ac.....

Tags : Supreme Court , Cable Television Networks (Regulation) Act, TV Content

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

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

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

Delhi HC: Bar Against Entertaining Revision Application Not Applicable to Petition Under Article 227(23.08.2021)

Delhi High Court has held that the bar provided under Section 8 of the Commercial Courts Act, 2015 against entertaining revision application or petiti.....

Tags : Delhi High Court, Bar Against Entertaining Revision Application

Bombay HC: Victim May Seek Enhancement of Accused’s Sentence by Filing Revision Application(14.06.2022)

Bombay High Court has held that a victim can seek enhancement of her/ his offender's sentence only through a revision application and not by filing an.....

Tags : Bombay High Court, Revision, Sentence

ITAT, Indore: Revisional Jurisdiction Cannot be Invoked if Assessment Orders Not Erroneous(30.06.2021)

Income Tax Appellate Tribunal (ITAT), Indore has held that revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked if .....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction

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

Orissa HC: Revision Petition Not Maintainable Against District Court Appellate/Revisional Order(19.04.2022)

Orissa High Court has held that a revision petition under Section 115 of the Code of Civil Procedure Code,1908 is not maintainable before the High Co.....

Tags : Orissa High Court, under Section 115 of the Code of Civil Procedure ,1908, High Court, revisional jurisdiction

Rajasthan HC: Revisional Power at Stage of Framing of Charges is Very Restricted(22.04.2022)

Rajasthan High Court has ruled that at the stage of framing of charge, the extent of interference of the High Court, as a Revisional Court is very lim.....

Tags : Rajasthan High Court, High Court, Revisional Court, allegation

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

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

Bombay HC Upholds FTII Decision Refusing Admission to Colour Blind to Film Editing Course(08.03.2017)

Bombay High Court has upheld decision of Film and Television Institute of India (FTII) not to grant a colour blind candidate admission to film editing.....

Tags : Bombay High Court, Film and Television Institute of India

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

Delhi HC Requests Division Bench to Decide Petitions Against Police Atrocities At Early Date(28.10.2022)

Delhi High Court has requested division bench to decide at an early date petitions concerning allegations of police atrocities in Jamia Millia Islamia.....

Tags : Delhi High Court, Police Atrocities, Division Bench

Ker. HC: Appeal u/s 5 of Kerala High Court Act Not Maintainable Before Division Bench(01.11.2023)

Kerala High Court has held that an appeal before division bench under Section 5 of the Kerala High Court Act, 1958 is not maintainable against a singl.....

Tags : Kerala High Court, Kerala High Court Act, Appeal, Division Bench

Ker. HC: Approach Court of Lowest Forum when Concurrent Revisional Jurisdiction is Available(02.11.2023)

Kerala High Court has held that it is just and appropriate for a party to invoke jurisdiction of the Court of Sessions first, where the revision is po.....

Tags : Kerala High Court, Concurrent Revisional Jurisdiction, Lowest Forum

Delhi High Court Stays the Television Premiere of 'Grand Masti'(24.08.2015)

Delhi High Court has stayed the television premiere of Hindi film 'Grand Masti' holding that movie was not certified for unrestricted public exhibitio.....

Tags : Delhi High Court, Grand Masti, Television Premiere

Karnataka HC Upholds Wage Revisions Notified by Government in 37 Sectors(16.04.2020)

Karnataka High Court has upheld the decision of the State Government to revise the amount of minimum wages to be paid to employees in 37 sectors of em.....

Tags : Karnataka High Court, Wage Revisions

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

AP HC Directs to File Counter Along with Copy of Report of Pay Revision Commission(24.02.2022)

Andhra Pradesh High Court has directed the State government to file a counter along with a copy of the report of the Pay Revision Commission (PRC) wit.....

Tags : Andhra Pradesh High Court, Pay Revision Commission

Cal. HC: Shouldn’t Interfere With Single Judge Order Merely Because it Has Different Opinion(13.01.2023)

Calcutta High Court has held that division benches should not interfere with well-considered single-judge orders under challenge in intra-court appeal.....

Tags : Calcutta High Court, Division Bench, Interfere, Intra-Court Appeal

Bom HC: HC Has the Authority to Suspend Sentence Even if the Accused Hasn’t Surrendered(10.01.2024)

Bombay High Court while observing that the High Court can’t refuse to entertain a revision without surrender, has held that in exercise of the revisio.....

Tags : Bombay High Court, Surrender, Suspend, Revisional Jurisdiction

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

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

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

Karnataka HC Observes that High Courts Require Commercial Division for International Arbitration(02.06.2022)

Karnataka High Court has held that for High Courts which do not exercise Original Civil Jurisdiction, Commercial Division comprising of a Single Judge.....

Tags : Karnataka High Court, International Arbitration, Commercial Division

Tel. HC: Adjudication of Title in Summary Proceedings U/A 226 Not Permissible(29.08.2023)

Telangana High Court Division bench has observed that adjudication of the question of title in summary proceedings under Article 226 of the Constituti.....

Tags : Telangana High Court, Division bench, Title, Summary Proceedings

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

Bombay HC Grants Interim Relief to 12 FTII Students from Arrest(28.10.2015)

Bombay HC has granted a conditional interim relief to 12 Film and Television Institute of India students facing arrest over August 17 gherao of the in.....

Tags : Bombay HC, Film and Television Institute of India

Hyderabad HC Notices State Government over Plea Challenging Formation of Revenue Division(27.10.2016)

Hyderabad HC has issued notices to State Government in petitions filed challenging final notifications issued for formation of Siddipet and Korutla Re.....

Tags : Hyderabad HC, Siddipet, Korutla, Revenue Division

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

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

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

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

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

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

Delhi HC Issues Notice on Plea for Revision of Wages of Palledars Working in Agricultural Markets(02.12.2021)

Delhi High Court has issued notice on a plea concerning the issue of non-revision of wages payable to Palledars or head load workers, employed in city.....

Tags : Delhi High Court, Revision of Wages of Palledars

SC: Can’t Allow Revision Petition u/s 115 CPC Against Trail Court Order Rejecting Review of Decree(28.09.2023)

Supreme Court has held that where an appealable decree has been passed in a suit, no revision should be entertained under Section 115 of the CPC again.....

Tags : Supreme Court, Revision Petition, CPC

Kerala HC: Can’t Condone Delay in Approaching Revision Authority Under Income Tax Act(19.06.2024)

Kerala High Court while upholding the order of Single Bench, has held that delay in approaching revision authority under the Income-Tax Act, 1961 cann.....

Tags : Kerala High Court, Revision Authority, Income-Tax Act

Mad. HC: Provisions Cannot be Overridden by Numerals Inserted for Illustrative Clarity(20.06.2024)

Madras High Court has observed that the numerals that are inserted in provisions by way of abundant caution to provide illustrative clarity cannot add.....

Tags : Madras High Court, Illustrative Clarity, Provision

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

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

Madras HC: Revenue Divisional Officer Not Empowered to Order Recovery of Possession(12.12.2022)

Madras High Court has held that the Revenue Divisional Officer, which is a rent authority, does not have powers to order for recovery of possession as.....

Tags : Madras High Court, Possession, Revenue Divisional Officer

Del. HC: Person Unaffected by Order Challenged is not Necessary Party(07.12.2023)

Delhi High Court has held that the words “other persons” under Section 401(2) CrPC can’t be understood to include persons not affected by the order ch.....

Tags : Delhi High Court, Necessary Party, Revision

Ker HC: Revisional Power of Collector Can be Exercised against AO under S.13 of Ker Building Tax Act(11.12.2023)

Kerala High Court has held that from the bare perusal of Section 13, it can be gathered that the District Collector may exercise the Revisional power .....

Tags : Kerala High Court, Revisional Power, District Collector

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

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

ITAT, Delhi: Revision of Orders Prejudicial to Revenue Not to be Invoked for Computational Error(02.06.2021)

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that the provision related to revision of orders prejudicial to revenue under Section 263 of the.....

Tags : Income Tax Appellate Tribunal, Revision of Orders

ITAT, Mumbai: Revisional Jurisdiction Can’t be Invoked , Order of Assessment Without Reasons(04.04.2022)

Income Tax Appellate Tribunal, Mumbai, has observed that the revisional jurisdiction under section 263 of Income Tax Act, 1961 cannot be invoked while.....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, Section 263 of the Income Tax Act, 1961, M/s Reliance Payment Solutions Pvt Ltd

Madras High Court Restrains Warring Groups In Film And Television Producers Guild(13.09.2018)

Madras High Court has ordered that the warring groups in Film and Television Producers Guild of South India should neither conduct any meeting nor ope.....

Tags : Madras High Court, Film And Television Producers Guild

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

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

TL HC: Revisional Court Cannot Set Aside Findings of Facts Recorded By Lower Court(17.03.2023)

Telangana High Court has observed that the Revisional Court has no jurisdiction to set aside the findings of facts recorded by a Subordinate Court and.....

Tags : Telangana High Court, Revisional Court

Madras HC: No Bar on Using Kalam’s Name for Party(23.09.2016)

Madras HC, while observing order of Election Commission refusing to restrain anyone from using the name of former President Abdul Kalam as part of the.....

Tags : Madras HC , Abdul Kalam Vision India Party

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

Calcutta HC Directs Income tax Department to Re-Consider on Quashing Revision Order(24.03.2022)

Calcutta High Court has directed the income tax department to re-consider the issue and pass a speaking order within 12 weeks, while quashing an order.....

Tags : Calcutta High Court, Quashing Revision Order

ITAT, Mumbai: Revisional Jurisdiction Can be Invoked for Lack of Inquiry, Not for Inadequate Inquiry(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked only .....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263 of the Income Tax Act, 1961, lack of inquiry, inadequate inquiry

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

Kerala HC: State to Upgrade System, FSL Reports to be Submitted Within 3 Weeks(13.04.2022)

Kerala High Court has released a man on bail and observed that the forensic science laboratories (FSL) in the State were collapsing and required an up.....

Tags : Kerala High Court, Forensic Science Laboratory Division, Sessions Court

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

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

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

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

Kar. HC: Challenge to Order of Waqf Board Must be Made Within 90 from the Date of Order(02.04.2024)

Karnataka High Court has held that a revision petition challenging the order passed by the Waqf Board should be made within ninety days from the date .....

Tags : Karnataka High Court, Revision Petition, Waqf Board, Ninety Days

Rajasthan HC Directs SDO to Decide Representation against Encroachment in Pahadeshwar Mahadev Temple(27.04.2022)

Rajasthan High Court has directed the concerned Sub Division Officer in the area to inspect a representation to be made before it against alleged encr.....

Tags : Rajasthan High Court, Sub Division Officer, encroachment, Pahadeshwar Mahadev Temple, demolition

Rajasthan HC Directs SDO to Decide Representation Against Encroachment in Pahadeshwar Mahadev Temple(27.04.2022)

Rajasthan High Court has directed the concerned Sub Division Officer in the area to inspect a representation to be made before it against alleged encr.....

Tags : Rajasthan High Court, Sub Division Officer, encroachment, Pahadeshwar Mahadev Temple, demolition

ITAT, Delhi: Revisional Jurisdiction Can be Invoked in Very Gross Case of Inadequacy in Inquiry(29.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the Revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked in a very.....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263, Income Tax Act, 1961

JKL HC: Rejection Of Plaint Under Order 7 Rule 11 CPC Can’t be Challenged(25.05.2023)

Jammu and Kashmir and Ladakh High Court has held that provision of Revision under Section 115 CPC cannot be used to challenge an order of Rejection of.....

Tags : Jammu and Kashmir and Ladakh High Court, Order 7 Rule 11, CPC, Revision

Supreme Court: No Provision Under GST Act for Pre-payment Prior to Adjudication(09.05.2024)

SC while hearing petitions regarding challenge to penal provisions of Central Goods and Service Tax Act, 2017 (GST Act), has stated that it is necessa.....

Tags : Supreme Court, Penal Provisions, Pre-payment

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

Delhi HC: HC Can’t Control Day to Day Affairs of Trial Court in Exercise of Revisional Power(08.07.2022)

Delhi High Court has held that a High Court, in exercise of its Revisional power, cannot be seen as controlling the day to day affairs of the Trial Co.....

Tags : Delhi High Court, trail Court, Revisional Power

All HC: SI Fixed at 6% p.a On Excess/Less Determination of Provi. Tariff Ultra Vires Electricity Act(20.05.2024)

All HC has struck down Regulation 5A of Central Electricity Regulatory Commission (Terms and Conditions of Tariff) (First Amendment), Regulations, 200.....

Tags : Allahabad High Court, Simple Interest, Provisional Tariff

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

P&H HC: Accused has Right to be Heard in Revision Challenging Dismissal of Complaint(24.11.2023)

Punjab and Haryana High Court has held that where a complaint has been dismissed by Magistrate and the said order is challenged in revision petition b.....

Tags : Punjab and Haryana High Court, Revision, Complaint, Dismissal

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

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

ITAT, Ahmedabad: Mere Change of Opinion Cannot be Ground Invoking Revisional Jurisdiction(24.01.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad, has held that a mere change of opinion cannot be a ground for invoking revisional jurisdiction under .....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction

Cal. HC: Applications Related to ICA Can be Entertained by Single Judge of Commercial Division(22.07.2024)

Calcutta High Court has held that Single Judge of the Commercial Division has the jurisdiction to entertain original applications that are related to .....

Tags : Calcutta High Court, Commercial Division, ICA

Cal. HC: High Court’s Commercial Division Can Hear Appeals Under A&C Act Filed on Original Side(22.08.2024)

Cal. HC has held that language used in S. 10(2) of Commercial Courts Act, 2015 is “shall”, which is mandatory and implies that even if an application .....

Tags : Calcutta High Court, Commercial Division, Commercial Courts Act

P&H HC: BCI Can Assume Revisional Jurisdiction Only When Matter is Disposed of by State Bar Council(21.10.2024)

P&H HC has stated that the revisional jurisdiction by the Bar Council of India can only be assumed, when a matter is disposed of by a State Bar Counci.....

Tags : P&H High Court, Revisional Jurisdiction, Bar Council of India

Guj. HC: State Bar Council to Issue Provis. Certificates to Students from Colleges Unapproved by BCI(24.10.2024)

Gujarat High Court has asked the State Bar Council to accept enrolment and to issue provisional certificate of practice to students from law schools t.....

Tags : Gujarat High Court, State Bar Council, Provisional Certificate

Supreme Court: NCLAT Cannot Use its ‘Inherent Powers’ to Subvert Legal Provisions(25.10.2024)

SC has held that 'inherent powers' cannot be used to subvert legal provisions, which exhaustively provide for a procedure. To permit the NCLAT to circ.....

Tags : Supreme Court, Legal Provisions, Inherent Powers

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

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

Supreme Court: NCLAT Cannot Use its ‘Inherent Powers’ to Subvert Legal Provisions(25.10.2024)

SC has held that 'inherent powers' cannot be used to subvert legal provisions, which exhaustively provide for a procedure. To permit the NCLAT to circ.....

Tags : Supreme Court, Legal Provisions, Inherent Powers

MP HC: For Order Rejecting Correction of Records, Sub-Divisional Officer Must Give Reasons(17.10.2024)

MP High Court has held that for rejecting application for correction of revenue records, Sub-Divisional Officer must give reasons in support of the fi.....

Tags : MP High Court, Sub-Divisional Officer, Correction of Records

SC Issues Notice to Sub-Divisional Magistrate, Gorakhpur for Misleading the Court(28.09.2020)

Supreme Court has issued notice to one Manisha Waskale, Sub-Divisional magistrate, inquiring why appropriate proceedings be not initiated against her .....

Tags : Supreme Court, Sub-Divisional Magistrate, Gorakhpur

#Major Changes Implementing From Today: Buying Television Sets Becomes Expensive(01.10.2020)

Open cell panels will attract 5% import duty from 1st October, 2020 with the Government saying that the one-year duty exemption expiring at the end of.....

Tags : Television Sets, Open Cell Panels, Import Duty

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

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

TRP ratings leave rural TV public out of the loop(25.02.2016)

Prasar Bharti’s complaint against the undervaluation of its televisual content hurting its advertising revenues was rejected by the Competition Commis.....

Tags : Television ratings, viewership, advertising revenue

Delhi High Court: Victim Cannot Seek Right to be Impleaded in Criminal Revision(27.05.2024)

Delhi High Court has observed that the victim/complainant has a right to be heard in the revision proceedings, such right does not upscale itself to a.....

Tags : Delhi High Court, Criminal Revision, Revision Proceedings

Allahabad HC: HC Can Nullify Order of Conviction in Criminal Revision in Cheque Bounce Case(16.08.2021)

Allahabad High Court has held that High Court can nullify an order of conviction passed by it in a Criminal Revision in a Cheque bouncing case, by usi.....

Tags : Allahabad High Court, Order of Conviction in Criminal Revision in Cheque Bounce Case

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

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

ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961

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

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

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

ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961

ITAT, Amritsar: Revisional Order Should be in Detail, Enriched With Facts(17.05.2022)

Income Tax Appellate Tribunal, Amritsar while quashing a revisional order, has observed that the order under Section 263 of the Income Tax Act, 1961 s.....

Tags : Income Tax Appellate Tribunal, Section 263, revisional

ITAT: Revisional Order Based on Suspicion is Invalid(20.05.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench, has held that the revisional order under Section 263 of the Income Tax Act, 1961 cannot be merely.....

Tags : Income Tax Appellate Tribunal, Revisional Order, Suspicion

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

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

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

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

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

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

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

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

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

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

Delhi HC Finalizes Draft Rules Governing Patent Suits & Intellectual Property Rights Division Rules(13.12.2021)

Delhi High Court has published the final drafts of High Court of Delhi Rules Governing Patent Suits, 2021 and Delhi High Court Intellectual Property R.....

Tags : Delhi High Court, Patent Suits & Intellectual Property Rights Division Rules

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

IBM Patents Night Vision Eyewear(20.06.2016)

IBM has patented an eye wear like Google Glass that will have red-eyed night vision capabilities.

Tags : IBM , Night Vision Eyewear

MRTP/ COMPETITION LAWS - CCI Clears SoftBank’s 22.44% Stake Buy in Delhivery(28.02.2019)

Competition Commission of India (CCI) has said it has approved acquisition of 22.44 % stake in logistics firm Delhivery by SoftBank Vision Fund.

Tags : Competition Commission of India, Delhivery, SoftBank Vision Fund

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

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

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

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

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

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

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

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

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

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

Ministry of Information & Broadcasting Frames New Business Policy for Publications Division(25.01.2016)

Ministry of Information & Broadcasting has framed a new business policy for Publications Division with the objective to streamline business practices .....

Tags : Ministry of Information & Broadcasting , Publications Division

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

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

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

A person should not be kept in jail ordinarily, if a trial for non-bailable offence which is triable by Magistrate, is not concluded within a period of sixty days from date fixed for evidence(06.02.2019)

Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) against the order passed by the learned Sessions Judg.....

Tags : Bail, Grant of, Revision, Maintainability

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

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

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

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

SEBI Penalises NDTV Over Non-disclosure of Loan Terms(30.12.2020)

Securities and Exchange Board of India (SEBI) has imposed a penalty of Rs. 5 Crores on New Delhi Television Ltd (NDTV) for not disclosing information .....

Tags : Securities and Exchange Board of India (SEBI) has imposed a penalty of Rs. 5 Crores on New Delhi Television Ltd (NDTV) for not disclosing information on loan agreements with Vishvapradhan Commercial (VCPL) to public shareholders.

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

Delhi HC Extends Time for Sending Suggestions to Draft Intellectual Property Rights Division Rules(27.10.2021)

Delhi High Court has extended the time for sending comments and suggestions to the Draft Intellectual Property Rights Division Rules, 2021 from the me.....

Tags : Delhi High Court, Draft Intellectual Property Rights Division Rules, 2021

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

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

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

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

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

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

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

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

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

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

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

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

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

Court cannot release an offender on a supervision order unless satisfied, on the balance of probabilities, that the offender will substantially comply with the standard conditions of the order(28.08.2023)

Present is a contravention hearing under the High Risk Serious Offenders Act, 2020 (HRSO Act) in respect of the Respondent, Edward Latimer. As at the .....

Tags : Supervision order, Release, Conditions

High Court cannot interfere with finding of fact in revisional jurisdiction unless there is perversity or misappreciation of evidence(08.06.2020)

In the facts of present case, the Appellant is the tenant of two shop rooms-one on the ground floor and the other on the first floor. The tenant is do.....

Tags : Eviction, Revisional jurisdiction, Legality

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

Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)

The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....

Tags : Assessment, Revisional order, Legality

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

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

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

Power under Section 482 of CrPC cannot be exercised where the allegations are required to be proved in Court of law(01.06.2020)

The Respondent/complainant filed a complaint under Section 14 and 14 (a) read with Para 76 (D) and Para 78 (3) of the Employees Provident Fund Scheme,.....

Tags : Revisional challenge, Bar, Legality

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

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

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

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

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

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

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

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

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

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

Where Assessing Officer has accepted a particular contention/issue without any enquiry or evidence, the order is erroneous(03.08.2020)

Present appeal preferred by the Assessee emanates from the order of the learned principal Commissioner of Income Tax-1, for the assessment year 2014-1.....

Tags : Revisionary jurisdiction, Erroneous, Legality

Revision proceedings shall lie if the assessment order is erroneous and prejudicial to the interests of revenue(09.10.2020)

The assessee has filed present appeal challenging the revision order passed by Learned Principal Commissioner of Income Tax, New Delhi under Section 2.....

Tags : Assessment, Revision proceedings, Legality

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

While exercising the power under Order VII Rule 11 of CPC, the Court has to see the averments made in the plaint and documents relied upon by the Plaintiff(05.07.2022)

The present revision petition has been filed challenging the impugned order whereby the application under Order VII Rule 11 of Code of Civil Procedure.....

Tags : Revisional jurisdiction, Interference, Illegality

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

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

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

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

Suo motu power of revision could be exercised by the Revisional Authority, when an order made in proceeding is prejudicial to the interests of the State(01.02.2023)

Present appeal, by special leave registers a challenge to an order passed by the High Court dismissing Civil Writ Petition presented by the Appellant .....

Tags : Revisional Authority, Powers, Assessment orders

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

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

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

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

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

Financial Literacy by FLCs (Financial Literacy Centres) and rural branches - Revision in funding limits, Audio-visual content and provision of hand held projectors(13.07.2017)

1. Please refer to our circular FIDD.FLC.BC.No.22/12.01.018/2016-17 dated March 2, 2017 on policy review of guidelines for FLCs and rural branches of .....

Tags : Financial Literacy, Funding limits, Revision

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

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

TRAI releases Consultation Paper on Issues relating to Up-linking and Downlinking of Television Channels in India(19.12.2017)

1. The Telecom Regulatory Authority of India (TRAI) has today released a "Consultation Paper on Issues relating to Uplinking and Downlinking of Televi.....

Tags : Consultation Paper, Uplinking, Downlinking, Television Channels

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

173rd meeting of ESI Corporation held ESIC vision 2022 approved in principal target of covering 10 crore workers till 2022 New Hospital at Bhubneshwar and Raigarh Sanctioned(20.02.2018)

Many important decisions were taken in 173rd meeting of ESI Corporation under the Chairmanship of Shri Santosh Kumar Gangwar, Union Minister of State .....

Tags : Meeting, ESI Corporation, Vision

TRAI rules out inflation linked rate hike for TV services(09.05.2016)

The Telecom Regulatory Authority of India declined an inflation linked hike for television tariffs. The Authority noted that healthy growth in the ind.....

Tags : Trai, television broadcast, rate, increase, inflation

Government Revises Model Concession Agreement for PPP in Major Ports(08.03.2018)

In order to make port projects more investor friendly and make investment climate in the Major Port sector more attractive, the Government has approve.....

Tags : Concession Agreement, Major Ports, Revision

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

Powers of revision of Special Tribunal are wide and include the power to re-appreciate evidence and record its own findings(16.08.2017)

Present intra Court appeal is against the judgment of learned Single Judge whereby order of Jammu & Kashmir Tribunal has been quashed and the Appellan.....

Tags : Tribunal, Revision, Powers

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

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

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

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

TRAI mandates written agreements between broadcasters and operators(07.01.2016)

The Telecom Regulatory Authority of India released the Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable Cable .....

Tags : Trai, television, broadcaster, operator, written agreement

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

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

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

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

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

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

RBI publishes 'Payment and Settlement Systems in India: Vision 2019 - 2021'(15.05.2019)

The Reserve Bank of India has today placed on its website the "Payment and Settlement Systems in India: Vision 2019 - 2021". The Payment Systems Visio.....

Tags : Settlement Systems, Vision, Publishing of

Draft Regulations to address informal broadcast agreements(03.11.2015)

The Telecom Regulatory Authority of India has released draft Telecommunication (Broadcasting and Cable Services) Interconnection (Digital Addressable .....

Tags : Television, broadcaster, operator, disconnect

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Clarifications on the Income Declaration Scheme, 2016(14.07.2016)

The Central Board of Direct Taxes released additional clarifications on the Income Declaration Scheme 2016.

In answers to ten additional qu.....

Tags : income declaration scheme, revision, directors, partners

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

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

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

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

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

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

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

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

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

Revision in Chapter-XIV of Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper(22.03.2022)

1. Chapter-XIV of the Operational Circular no. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021, issued by SEBI, stipulates provisions mandating stoc.....

Tags : Standardisation, Industry classification, Revision

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

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

Revision to operational circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper(08.03.2022)

1. Chapters I and II of the Operational Circular no. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021, issued by SEBI, provides the procedures pertai.....

Tags : Revision, Operational circular, Non-convertible Securities

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

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

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

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

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

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

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

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

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

Revision of Health Insurance Regulatory Returns(13.09.2022)

1. In supersession of Chapter V of Section - I of Master Circular on standardization of health insurance products issued vide Ref no. IRDAI/HLT/REG/CI.....

Tags : Revision, Health Insurance, Returns

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

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

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

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

Enhanced declaration limits for passengers coming to India(18.08.2015)

The Central Board of Excise and Customs amended the Customs Baggage Declaration Regulations, 2013. The amendments increase the customs duty free allo.....

Tags : Customs, declaration, limit, television

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

Telecommunication (Broadcasting and Cable) Services (Fourth) (Addressable Systems) Tariff (Sixth Amendment) Order, 2015(29.12.2015)

The Telecom Regulatory Authority of India has released the Sixth Amendment to its Broadcasting and Cable Rules, in an effort to ensure choice availabl.....

Tags : Television, channels, reasonable price, discounted

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

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

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

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

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

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

Revision in computation of Core Settlement Guarantee Fund in Commodity Derivatives Segment(23.05.2023)

1. SEBI vide Circular CIR/MRD/DRMNP/25/2014 dated August 27, 2014 had prescribed norms related to Core Settlement Guarantee Fund (Core SGF), Default w.....

Tags : Revision, Computation, Commodity Derivatives

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

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

Relaxation in submission of 'Bill of Export' as evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation(03.06.2024)

1. Para 4.21 (iv) of FTP specifies that the authorisation holder needs to file Bill of Export for export to SEZ unit/developer/co-developer in accorda.....

Tags : Relaxation, Provision, Bill of Export

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

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

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

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

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

Cable TV Services in Urban Areas to be digital from New Year(08.12.2015)

The Telecom and Regulatory Authority of India has reiterated impending Phase III of its four Phase program to digitize television broadcasts in India......

Tags : Digital, television broadcast, December 2015

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

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

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

Ease of doing business and development of corporate bond markets - revision in the framework for fund raising by issuance of debt securities by large corporates (LCs)(19.10.2023)

1. Regulation 50B of SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021 (NCS Regulations) read with Chapter XII of the NCS Maste.....

Tags : Development, Corporate bond markets, Revision

Revision of All Industry Rates (AIRs) of Duty Drawback(26.10.2023)

1. Government has notified the revised All Industry Rates (AIRs) of Duty Drawback, vide Notification No. 77/2023-Customs (N.T.) dated 20th October, 20.....

Tags : Revision, AIRs, Duty Drawback

CBDT relaxes provisions of TDS/TCS in event of death of deductee/collectee, before linkage of PAN and Aadhaar(07.08.2024)

The Central Board of Direct Taxes (CBDT) has relaxed provisions of TDS/TCS in event of death of deductee/collectee, before linkage of PAN and Aadhaar......

Tags : Provisions, TDS/TCS, Relaxation

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

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

Extension of time for receiving comments on the Consultation Paper on "Issues relating to Uplinking and Downlinking of Television Channels" in India(16.01.2018)

1. The Telecom Regulatory Authority of India (TRAI) released a Consultation Paper on "Issues relating to "Uplinking and Downlinking of Television Chan.....

Tags : Time, Extension, Uplinking, Downlinking, Television Channels

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

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

Revision of fees applicable for Limited Insolvency Examination and Valuation Examinations(31.08.2022)

1. IBBI conducts the Limited Insolvency Examination (LIE) in pursuance to regulation 3 of the Insolvency and Bankruptcy Board of India (Insolvency Pro.....

Tags : Revision, Fees, Examinations

Amounts covered by security deposits under the agreements constitute financial debt(25.04.2024)

Present appeals take exception to judgments and orders passed by the National Company Law Appellate Tribunal (NCLAT). The issue involved is whether th.....

Tags : Financial creditor, Provision, Applicability

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

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

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