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Legal RoundUp Tribunals/Regulatory Bodies/Commissions Monthly Roundup

Top 14 Rulings from Tribunals, Commissions, Regulatory Authorities: Shiv Sena Party Symbol Dispute, Income Tax Act, Medical Negligence and more| February 2023 Roundup

This roundup contains many interesting rulings including the Shiv Sena Party Name and Symbol Dispute, Negligence committed by doctors and Compensation therein, Amendment to Section 178(6) of the Income Tax Act, Initiation of the Corporate Insolvency Resolution Process and more.

Case Briefs Supreme Court

Supreme Court interprets Section 194 H of Income tax Act; Overrules Bombay High Court’s 2009 Qatar Airways judgment

Supreme Court: In an appeal filed by Singapore airlines against the judgment passed by the Delhi High Court holding that

Legal RoundUp Tribunals/Regulatory Bodies/Commissions Monthly Roundup

Top 18 Rulings from Tribunals, Commissions, Regulatory Authorities: Jobs for Transgender Persons; Kulda Coal Mine hazard; Fine on person pretending to be Advocate; and more I August 2022 roundup

This roundup contains rulings on Karnataka Textbook Society, Penalty on Umed Bhawan Palace, Kulda Coal Mine, Transgender Candidate, Illegal Beach Sand Mining and Shrimp Farming, Bogus Parties and Dubious Transactions, Director’s Breach of Duty, Late Payment of TDS, National Accreditation Board for Testing and Calibration Laboratories, Reduction of the Share Capital, Corporate Insolvency Resolution Proceedings.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether the interest paid on late payment of TDS after deduction can be claimed as expenditure for determining the taxable income? ITAT examines and elucidates

Income Tax Appellate Tribunal (ITAT): While deciding the instant appeal wherein the relevant question arose that whether the interest paid on late

Case Briefs High Courts

Jharkhand High Court | Liability cannot be fastened upon the company for delay in TDS when it had taken steps within time but the same was not credited in the account of the Central Government

Jharkhand High Court: Sanjay Kumar Dwivedi, J. allowed a criminal miscellaneous petition quashing the entire criminal proceeding including the order

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLAT| Using provisions of IBC for revival of TDS amounts is a misuse of IBC; NCLAT holds defaults over non-payment of TDS is not a ground for initiation of CIRP

A coram of Justice Ashok Bhushan (Chairperson), Shreesha Merla (Technical member) and Naresh Salecha (Technical Member) has held that non-payment of TDS

Case Briefs High Courts

[S. 37 IT Act] Ori HC | The reasonableness of the expenditure had to be adjudged from the point of view of the businessman; Applied the test of commercial expediency

Orissa High Court: A Division Bench of S. Muralidhar CJ and R. K. Pattanaik J. dismissed the appeal filed by the assessee

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

Will Tax deducted at source be attracted on compensation awarded under Consumer Protection Act “in the form of simple interest”? NCDRC answers

National Consumer Disputes Redressal Commission (NCDRC): The Coram of Dinesh Singh (Presiding Member) and Justice Karuna Nand Bajpayee (Member) expressed that in

Case Briefs High Courts

Jhar HC | [Sales Tax and VAT] Only because a provision has been made for levy of penalty, the same by itself would not lead to the conclusion that penalty must be levied in all situations; HC reiterates

Jharkhand High Court: A Division Bench of H.C. Mishra and Deepak Roshan, JJ., allowed the present petition against the respondent authorities charging

Case Briefs High Courts

Jhar HC | Will non-service of one month’s notice period vitiate termination of contractual services? HC decides

Jharkhand High Court: Sanjay Kumar Dwivedi, J., dismissed the petition being devoid of merits. The facts of the case are such that

Legislation Updates Notifications

CBDT provides ITR Filing Compliance Check Functionality for Scheduled Commercial Banks

Central Board of Direct Taxes in exercise of powers conferred under Section 138(1)(a) of Income Tax Act, 1961, has issued Order inF.No.

COVID 19 Legislation Updates Notifications

Extension of various time limits under Direct Tax & Benami laws

In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliance requirements across sectors due to the outbreak

Case Briefs High Courts

Madras HC | In view of the conflict around the issue of applicability of TDS on interest in Motor Accident Claims, matter referred to a Larger Bench for resolution

Madras High Court: In the instant case where the issue revolved around the applicability of TDS on interest in Motor Accident Claims;

COVID 19 Legislation Updates Notifications

CBDT issues orders under S. 119 of IT Act,1961 — to mitigate hardships to taxpayers arising out of compliance of TDS/TCS provisions

Due to outbreak of the Covid-19 pandemic, there is severe disruption in the normal working of almost all sectors. To mitigate the

Case Briefs High Courts

Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable

Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of

Case Briefs High Courts

Compensation awarded under Employees’ Compensation Act in lieu of death in vehicular accident cannot be treated as taxable income

Himachal Pradesh High Court: A Single Judge Bench comprising of Vivek Singh Thakur, J. upheld the decision of the Commissioner directing the