Indira Jaising v. Supreme Court of India , Through Secretary General AIR 2023 Supreme Court SC 3009
Advocates Act , 1961 .
S. 16: Senior and other advocates – Regulation of process for designation as Senior Advocates –Fine tuning of process – The designation of Senior Advocates in India is a privilege awarded as a mark of excellence to advocates who have distinguished themselves and have made a significant contribution to the development of the legal profession – Objective is to provide better assistance to litigants and the Courts . [ S.16(2), Art, 32 ]
Parvesh Construction (P.) Ltd. v. UOI ( 2023] 150 taxmann.com 427 (Bom)(HC)
The Prohibition of Benami Property Transactions Act, 1988.
S. 2(8) : Benami property – Attachment of property – Transactions took place before amendment Act came into force- Criminal prosecution or confiscation proceedings could not be initiated for transaction entered into prior to coming into force of Amendment Act, 2016- Provisional order of attachment and order of reference was quashed. [ S. 24, Art, 226]
Adityaraj Builders v . State of Maharashtra ( Bom)( HC) www.itatonline .org
Maharashtra Stamp Act, 1948, ,S. 41: Endorsement of instruments on which duty has been paid – Development agreement – Alternative accommodation – Re development – Reference to re-development and homes is to be read to include garages, galas, commercial and industrial use and every form of society re-development – No stamp duty on permanent accommodation agreement(PAAA) , if the development agreement is stamped – Findings are not limited to the facts of the present cases only . [ S. 34, 39, 40 ]
Secretary to Advocate General , Ernakulam v . State Information Commissioner AIR 2023 Kerala 72
Right to Information Act ,(22)of 2005 .
S. 8(1)(e): Exemption from disclosure -Legal advice given by Advocate General to State Government-Lawyer and client is fiduciary relationship – exempt from disclosure. [ Art. 165(2) ]
R.Rajesh v.UOI AIR 2023 Madras 107
Advocate Act , 1961
S. 34: Power of High Courts to make rules – Imposition of dress code for advocates – National company law Tribunal – Only High Courts can frame rules for dress code for the appearance of advocates before courts and Tribunals, subordinate to it -Tribunals have no authority to issue any instructions determining the dress code for the appearance of advocates before it .[ Bar Council of India Rules ( 1975) , Chap .4 , Companies Act ( 18 of 2013) , S. 432 , National Company Law Tribunal Rules ( 2016) R. 16 (f) , 124 ]
BS Hari v. UOI 2023 (SC) www.itatonline .org
S. 254(1) : Appellate Tribunal – Duties- Numbering of paragraphs in all orders – The Supreme Court urges the High Court and Tribunals to follow a uniform format for all its orders.
JCIT v. Reliance Jio Infocomm Ltd. (2022) 219 DTR 61 / 329 CTR 228 (SC)
Companies Act , 2013 .
S. 230 : Composite scheme of arrangement – Demerger – Revenue objected on the ground that the scheme was a tool to avoid and evade taxes – NCLT and NCLAT clarified that Revenue was entitled to take out appropriate proceedings for recovery of any tax statutorily due from the transferor or transferee company or any other liable person – Order of NCLT and NCALT could not interfered with [ S. 231 , 232 ]
Rajesh Katyal v .IT Department (2023)451 ITR 455 (Delhi)(HC)
Benami Property Transactions Act, 1988
S. 3: Benami Transactions — Notice in respect of transactions entered into prior to amendment in 2016 – Amendment to have effect only prospectively — Notice was quashed[ Benami Transactions (Prohibition) Amendment Act, 2016, S 53 ]
Jaladi Prasuna v. UOI (2023)451 ITR 477/ 290 Taxman 47 (Delhi)( HC)
Benami Property Transactions Act, 1988
S. 3: Benami Property Transactions – Act not retrospective in operation — Not applicable to transactions entered into prior to coming into force of the Act ie. 25-10-2016. [S.2(9)(A)(b), 3(2), 5, Art .20(1) , Art, 226 ]
Ramnath Exports Pvt Ltd v. Vinita Mehta and Ors (2022 ) 7SCC 678
Civil Procedure Code , 1908,
S.96 : Appeal from original decree – Appeal – Commissioner (Appeals) – Duties -First appeal is a valuable right – Appellate authority is required to address itself to all issues and decide the appeal assigning valid reasons. [ITAct , S. 250, 251 ]