Tag Archives: Commissioner

Service Tax Rule 5A(2) declared ultra vires: DHC

The Delhi High Court recently declared Rule 5A(2) of the Service Tax Rules, 1994 ultra vires the Finance Act 1994 and struck it down in part. Rule 5A(2), as amended in terms of Notification No. 23/2014-Service Tax, provided for on … Continue reading

Posted in Administrative Law, Constitution Law, Contract Law, customs law, Excise Law, General Law, Notifications/Publications/Circulars, Service Tax | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

Revenue could resile from settlement: SC

The Supreme Court of India clarified that there could be no settlement with an individual partner so as to discharge him from his obligation to pay the sales tax dues payable by the assessee-Firm, and hence Revenue could resile from … Continue reading

Posted in General Law, Sales Tax | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

Proviso to Sec 113 IT Act retrospective in nature: SC

In a very important ruling regarding levy of surcharge on block assessment of income, the Supreme Court of India ruled that the proviso to Section 113 of the Income Tax Act imposing surcharge shall not have a retrospective affect. “…….. … Continue reading

Posted in Banking Law, Income Tax Law, International Law | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

IO/SHO allowed to approach hospitals for postmortem: DHC

In an attempt to curb the delays in conducting postmortems, the Delhi High Court directed Delhi Government, Delhi Police and other authorities to issue orders to enable the Investigating Officer/Station House Officer to directly approach the concerned medical college/hospital for … Continue reading

Posted in Criminal Law, Evidence Law, Notifications/Publications/Circulars | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

Group of Experts recommend conceptual framework for the proposed Privacy legislation for India

A Group of Experts constituted by Government of India recommended a conceptual framework for the proposed Privacy legislation for India covering the following five salient features: a) Technological neutrality and inter-operability with international standards. b) Multi-dimensional privacy c) Horizontal applicability … Continue reading

Posted in Constitution Law, General Law, Intellectual Property Law, International Law | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment