Non-Compliance with Section 82 Cr.P.C. Renders Proclamation Proceedings Null and Void: P&H High Court Delhi High Court Declines Mandamus to Speaker for Special Assembly Session to Table CAG Reports Doctors Cannot Be Expected to Investigate Victim's Age in the Absence of Prima Facie Doubt: Kerala High Court Quashes Criminal Proceedings Bombay HC Grants Bail to Drunk Driving Accused; Orders Public Awareness Campaign as a Condition Burden of Proof in Declaratory Suits Lies Squarely on the Plaintiffs: Andhra Pradesh High Court Dismisses Second Appeal in Church Property Dispute Rajasthan High Court Puts Mass Transfer Orders of Panchayat Officials on Hold Physical Disabilities Cannot Be Ignored Based on Employment Continuity: Kerala High Court Awards ₹9.62 Lakh to Teacher Suffering Permanent Disability Local Commissioner Appointment is Not a Right, But a Discretionary Power of the Court: P&H HC Allegations of Fraud Insufficient to Bar Arbitration in Trademark Dispute: Madras High Court Section 138 N.I. Act | Failure to Prove Legally Enforceable Debt Leads to Acquittal in Cheque Dishonour Case: Karnataka High Court Deputationists Have No Vested Right to Continue in Borrowing Department: Andhra Pradesh High Court Kerala High Court: Male Children Can't Claim Maintenance Post-Majority Under PWDV Act A Right Once Accrued Cannot Be Retrospectively Barred by Amended Limitation Provisions: Supreme Court Assessment order under Section 153A of the Income Tax Act declared void due to lack of proper authorization and adherence to Section 153C procedures: P&H High Court Criminal Law Cannot Be Used to Convert Civil Disputes Into Criminal Allegations Without Prima Facie Evidence: Supreme Court Quashes Criminal Proceedings in Employer-Employee Dispute Marriage Lasted 3 Days, But Dowry Harassment Proved Beyond Doubt—Conviction Upheld Under Section 498A IPC: Supreme Court Election Petition Dismissed: Petitioner Fails to Establish Locus Standi and Cause of Action: Punjab & Haryana High Court

"TAXATION LAW" Digest

Value Added Tax – Input Tax Credit – Entitlement to full Input Tax Credit (ITC) by the assessee on goods purchased for manufacturing final products – Whether the assessee is entitled to claim full ITC on raw Rice Bran used for manufacturing Rice Bran Oil (RBO), a taxable product, and De-Oiled Rice Bran (DORB), an exempted by-product – Supreme Court allows full ITC. [Para 3-...

Tax Exemption – Religious, Charitable, and Educational Purposes – Section 3(1)(b) Kerala Building Tax Act- Buildings used principally for religious, charitable, or educational purposes are exempt from building tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975. The Supreme Court held that residential accommodations for nuns and hostels for students attached to educational i...

Taxation – UP VAT Act – Classification of Goods – Embroidered ladies suits considered as "textile made ups" – Respondent's process includes cutting, embroidery, and partial stitching – Product does not remain 'textile' under Entry 21 of Schedule I, nor does it qualify as 'other textile made ups' under Entry 16 of Schedule II – Produ...

Goods and Services Tax – Provisional Attachment – Delegation of Power – The Joint Commissioner, while ordering a provisional attachment under Section 83, acted as a delegate of the Commissioner under Section 5(3) of the HPGST Act. The appeal against the order of provisional attachment was not available under Section 107(1) of the Act. The power to order provisional attachment is ...

Income Tax – Section 80-IA(5) – Deduction – The scope of sub-section (5) of Section 80-IA is limited to the determination of the quantum of deduction under sub-section (1) by treating the eligible business as the only source of income. Sub-section (5) cannot be interpreted to limit the deduction to business income alone. The deduction is computed on the basis of net income from t...

Casual Trader – Definition and Limitation – Under the Rajasthan Sales Tax Act, a "Casual Trader" is one who has occasional transactions of business involving buying and selling. The limitation period for assessing a casual trader is two years from the date of the transaction. The respondent, having made a single transaction, was rightly considered a casual trader, and the ass...

Income Tax – Deduction under Section 80P(2)(a)(i) – The appeals involved the interpretation of Section 80P(2)(a)(i) and Section 80P(4) of the Income Tax Act, concerning the eligibility of cooperative societies providing credit facilities to their members. The Supreme Court held that the benevolent provisions of Section 80P must be read liberally and in favor of the assessee. The Court ...

Background: The present appeal was filed against the judgment and order passed by the High Court and ITAT in a tax dispute between the appellant (Commissioner of Income Tax, Mumbai) and the respondent (Kunal Constructions) relating to the nature of a certain transaction in the assessment year 2010-11. Issue: Whether the transaction in question was a sale of capital assets or a sale of stock in ...