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VAT Not Fee/Charge: Cannot Be Disallowed As Deduction Under Section 40(a)(iib) of Income Tax Act: ITAT

   23 November 2022 at 10:22

According to the Chennai Bench of the Income Tax Appellate Tribunal (ITAT), the payment of Value Added Tax (VAT) by Tamil Nadu State Marketing Corporation, a State Government undertaking, is not a fee or charge made by the State Government and canno ..

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Muslim Marriages Not Excluded From POCSO Act, Physical Relationship With Minor An Offence Irrespective Of Validity Of Marriage: Kerala High Court

   23 November 2022 at 10:21

The bench of Justice Bachu Kurian Thomas on Friday decided that if one of the parties is a juvenile, charges under the Pocso Act would apply, while dismissing the bail motion of an accused who was jailed for raping a 16-year-old girl from West Benga ..

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Supreme Court of Canada Held Mandatory And Lifetime Registration In Sex Offender Registry As Unconstitutional

   22 November 2022 at 10:51

The Canada Supreme Court in a recent judgment held that the country’s mandatory and lifetime registration against the sex offender register was unconstitutional. The national sex offender registry created in 2004 under the Sex Offender Informa ..

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Bombay High Court Held That A Child Raised In An Orphanage Cannot Be Declared As Orphans Under Juvenile Justice Act If The Biological Parents Are Alive

   22 November 2022 at 10:51

The High Court of Bombay upheld that children brought up in an orphanage cannot be declared orphans s under Section 2(42) of the Juvenile Justice Care and Act, 2015 if their biological parents are still alive. The bench comprising Justices S.V. Gang ..

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Supreme Court Held That Subsequent Purchaser Shall Have No Right To Claim Lapse Of Land Acquisition Proceedings Under Section 24 Of Right To Fair Compensation And Transparency In Land Acquisition, Rehabilitation And Resettlement Act, 2013

   11 November 2022 at 10:32

The Supreme Court in a recent judgment held that a subsequent purchaser has no right to claim lapse of acquisition proceedings. In the present case, the land was notified to have been acquired on 25.11.1980 under Section 4 of the Land Acquisition Ac ..

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Supreme Court Bans Two-Finger Test Used In Matters Of Rape And Sexual Assault As It Based On Patriarchal And Sexist Norms Sexually Active Women Can't Be Raped

   11 November 2022 at 10:32

The “two-finger test” followed in rape cases was prohibited by the Supreme Court which held that any person conducting the test shall be held guilty of misconduct. Justices D.Y. Chandrachud and Hima Kohli while restoring a rape convictio ..

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Supreme Court Upheld The Allahabad High Court’s Judgment In The Admission Of Ballistic Reports Forwarded By By Lab Director, Deputy,Or Assistant Director Under The Seal As Evidence Under Section 293 CrPC

   11 November 2022 at 10:32

The Supreme Court in a Ballistic Report forwarded by the Director/ Deputy Director/ Assistant Director of a lab under the seal observed that it complies with the statutory requirement under Section 293 CrPC. Section 293 CrPC provides for reports of ..

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CBI Not Liable To Furnish Information Under RTI Act, Exempted U/S 24: Kerala High Court

   11 November 2022 at 10:32

Case Name- S. Rajeev Kumar v. The Director, Central Bureau of Investigation [2022 LiveLaw (Ker) 572] Bench- Chief Justice S. Manikumar and Justice Shaji P. Chaly The Central Bureau of Investigation (CBI) is not required to provide any information re ..

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Reservation Can't Continue Indefinitely, Should Be Revisited For ‘Casteless Classless Society’: Supreme Court Judges In EWS Quota Case

   09 November 2022 at 10:20

Case Name- Janhit Abhiyan v. Union Of India with 32 connected matters [W.P.(C)NO.55/2019] Bench- Dinesh Maheshwari, Bela Trivedi, JB Pardiwala, Justice S Ravindra Bhat and Chief Justice of India Uday Umesh Lalit Ratio- 3:2 Majority (Justice S Ravi ..

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POCSO Act : Non-Reporting Of Sexual Assault Despite Knowledge Is A Serious Crime : Supreme Court

   07 November 2022 at 12:44

Case- State of Maharashtra vs Dr. Maroti s/o Kashinath Pimpalkar [2022 LiveLaw (SC) 898] Bench- Justice Ajay Rastogi and Justice C.T. Ravikumar On Wednesday, the Supreme Court ruled that under the Protection of Children from Sexual Offenses (POCSO) ..

Posted in Others |   157 Views