Judgements Uploaded By Users In Category: Other Laws
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The Calcutta HighCourt has held that Surendra Kumar Singhi Vs ROC, West Bengal & Anr(Calcutta High Court) Date-20th January 2023 Sub-What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments of… Read More ...
The Supreme Court has held that HP Sales India Pvt ltd Vs Commissioner of Customs(Import)[Supreme Court) Date-17th January 2023 Sub-Whether Automatic Data Processing Machines(ADP) can be said to be portable or not so as to attract a particular entry for levy of customs duty? An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported… Read More ...
The Supreme Court has held that The State of Himachal Pradesh and Others Vs GOEL Bus Service Kullu Etc etc(Supreme Court) Date-13th January 2023 Sub-Whether special road tax charged by State of Himachal Pradesh for motor vehicles violating the rules is in the nature of penalty and thus against the competence of the State under Constitution of India? In this interesting… Read More ...
The Supreme Court of India has held that AMD Industries Ltd Vs Commissioner of Trade Tax, UP & Anr(Supreme Court) Date-9th January 2023 Sub-What is the meaning of diversification to be eligible to claim exemption under the UP Trade Tax Act? The Supreme Court of India in this case was considering the meaning of the term diversification when the appellant in this case… Read More ...
The Supreme Court of India has held that Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under… Read More ...
The Supreme Court has held that Gokal Chand (D) thr legal representatives Vs Axis Bank limited & Anr (Supreme court) * Date-15th December, 2022 Sub-*Whether an insurance company even after receiving the insurance premium, can refuse to honour its contract when the insured person dies immediately after taking the home loan.* An interesting issue arose in this case when the insured… Read More ...
The Calcutta high court has held that PCIT-12 Kolkata Vs Soorajmull Nagarmull(Calcutta High Court) Date-23rd November, 2022 Sub-What are the parameters to consider the cessation of liability to be taxed u/s 41(1) of the Income-tax Act,1961 and relation with the limitation Act 1963. The Division bench of Calcutta High Court in this case even though was not satisfied about the grounds for… Read More ...
The Supreme court has held that Registrar of Assurance & Anr Vs ASL Vyapar Pvt ltd & Anr (Supreme Court) Date-10th November, 2022 Sub- Whether Registrar while registering any immovable property ,the value of which has been determined in a court monitored public auction can apply the provisions of Section 47A of the Indian Stamp Act (West Bengal Amendment) Act, 1990… Read More ...
The Supreme Court of India has held that M/s Texco Marketing Pvt ltd Vs Tata AIG General Insurance Company Ltd & Ors (Supreme Court) Date-9th November, 2022 Sub-Whether an exclusion clause destroying the very contract knowingly entered, can be permitted to be used by a party who introduced it, becomes a beneficiary and then to avoid its liability? The Supreme Court of India… Read More ...
The Supreme Court of India has held that Municipal Corporation of Greater Mumbai & Ors Vs Property Owners’ Association & Ors(Supreme Court) Date-7th November,2022 Sub-When the property tax is levied on the basis of capital value system as against rateable value system, whether capital value can be fixed on the basis of future intended use or has to be fixed on the basis… Read More ...