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- In the News
While the Vivad Se Vishwas Scheme 2024 (“VSV Scheme”) is nearly identical to the Vivad Se Vishwas Act 2020 (“VSV Act”) with most parts of the latter being adopted in the former, the scope for interference by the High Court to grant reliefs to an assessee in certain exceptional circumstances is expected to remain the same...
- In the News
The Supreme Court on Monday asked Chitra Ramkrishna, the former managing director and chief executive officer of the National Stock Exchange of India (NSE), to deposit half of the ₹25 lakh penalty amount that was confirmed by the Securities Appellate Tribunal (SAT) in the dark fibre and leased line connectivity case. A bench led by Justice Sanjiv Khanna while issuing notice to Sebi said there will be a stay on any coercive steps to recover the penalty amount …...
- In the News
The Supreme Court on Monday asked Chitra Ramkrishna, the former managing director and chief executive officer of the National Stock Exchange of India (NSE), to deposit half of the ₹25 lakh penalty amount that was confirmed by the Securities Appellate Tribunal (SAT) in the dark fibre and leased line connectivity case. A bench led by Justice Sanjiv Khanna while issuing notice to Sebi said there will be a stay on any coercive steps to recover the penalty amount …...
- In the News
Senior Advocate N Hariharan appeared for Ramkrishna and told the Court that these definitions are too expansive and that they have been enlarged to charge people who are not public servants but privately employed people. Hariharan added that the NSE is a private company registered under the Companies Act and yet, Ramkrishna has been categorised as a 'public servant....
- In the News
The Court observed that the ingredients of Section 13(1)(d) of the PC Act are not made out in the present case as Ms. Chitra is not a public servant within the meaning of the PC Act and NSE is not a public authority. ED has also failed to show how she has obtained for herself or for any other person any valuable thing or pecuniary advantage within the meaning of Section 13 of PC Act. There is no evidence placed on record to prove corruption or abuse of position by her. Thus, the ingredients of section 13(1)(d) r/w 13(2) PC...
- In the News
Advocate Rony John appeared for the petitioner whereas Advocates Anamika Ghai Niyazi and Arquam Ali appeared for CBSE. The counsel appearing on behalf of the petitioner submitted that the respondent-CBSE has not disputed the authenticity of the Petitioner's birth certificate. It was further submitted that no prejudice would be caused to the CBSE if the correction of the petitioner's date of birth is carried out. The counsel for the petitioner stated that grave prejudice would be caused to the petitioner inasmuch as different documents belonging to the petitioner would reflect inconsistent date of births, which might result in various adverse...
- In the News
After a long hiatus from physical events, BW Legal World hosted the second edition of BW Legal World 40 Under 40 Best Lawyers And Legal Influencers Awards at Imperial, Delhi on Saturday 23, 2021. Out of a total of 124 nominations received, 40 legal professionals were chosen through a strict jury-led process....
- In the News
A division bench comprising Justice Subramonium Prasad and Justice Harish Vaidyanathan Shankar said that the citizen of the Country is entitled to a true and correct narration of all necessary and relevant particulars in the public documents that pertain to them. The Court was dealing with an appeal filed by CBSE challenging a single judge order […]
...
DID YOU KNOW that “general remarks” made about any person would not be sufficient to meet the requirements of the criminal offence of defamation.......
DID YOU KNOW that fair criticism by a field expert would not amount to an offence of criminal defamation.......
- Taxation
- Blog
DID YOU KNOW that utilization of CENVAT Credit availed by a Non-SEZ unit in discharging the service tax liabilities of an SEZ unit under a centralized registration was permissible under the erstwhile Service Tax regime?......
- Taxation
- Blog
DID YOU KNOW that centralized registration of an assessee under the Service Tax Regime cannot be doubted merely on the existence of different numerical series of invoices issued by its different units?.......
DID YOU KNOW that the limitation period for the restoration of any disposed of suit/application for reason other than non-prosecution is 3 years? This is in terms of the residuary entry under the Schedule to the Limitation Act, 1963 (i.e. Article 137) which provides for a limitation period of 3 years from the date when the right to apply accrues.......
DID YOU KNOW that the period between 15.03.2020 till 28.02.2022 will be excluded while calculating limitation for any action under any general or specific law? As per the Supreme Court’s directions in Suo Motu Writ Petition (Civil) No. 03 of 2020, the balance period of limitation available to any person for initiating any action as […]
... - Taxation
- Blog
DID YOU KNOW that a dispute or issue decided on merits between the parties in writ jurisdiction cannot be reopened in a statutory appeal involving the same parties? DID YOU ALSO KNOW that we successfully represented a client before the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench against the Customs Department’s attempt to […]
...
DID YOU KNOW that the disputed and uncrystallized debts owed to person accused of the offence of money laundering is completely outside the scope of the definition of 'proceeds of crime' under the PMLA. The ED also does not have the power or authority to issue orders in the nature of Garnishee Proceedings or to determine commercial disputes between two private parties......
DID YOU KNOW that the Enforcement Directorate cannot invoke Section 8 (4) of PMLA in a routine manner and take possession of a property whose attachment under the PMLA has been confirmed by the Adjudicating Authority? As per the law laid down by the Supreme Court in the case of Vijay Madanlal Choudhary v. Union of India, 2022 SCC OnLine SC 929, the action of taking possession of attached properties under Section 8 (4) has to be undertaken only in exception circumstances.......
- Taxation
- Blog
DID YOU KNOW that in the absence of machinery or a prescribed rate for deducting tax at source (“TDS”), the deductee may not be required to deduct tax?......
DID YOU KNOW that the NDPS Act prescribes mandatory aggravating factors for imposing punishment higher than the minimum punishment prescribed for an offence? These factors are - use or threat of use of violence or arms, minors being used for or affected, offence being committed in an educational institution or social service facility; offender belonging to organised international group, and involvement of the offender in other illegal activities........
DID YOU KNOW that various aggravating and mitigating factors are required to be considered while determining the quantum of sentence to be served by a convict? These factors include nature of offence, circumstances in which the offence was committed, prior criminal record, age and background of the person with reference to education, familial circumstances, social adjustment, emotional and mental condition, prospects of reformation and rehabilitation, etc.......
- Taxation
- Blog
DID YOU KNOW that the Income Tax Department is liable to pay penal interest of 3% per annum if there is a delay of more than one year in issuing refunds after refund is determined to be payable to the assessee?.......
- Taxation
- Blog
DID YOU KNOW that the Income Tax Department is bound to provide detailed calculations of tax refunds, amount of interest, rate of interest and the period for which interest is being calculated to an assessee?......
DID YOU KNOW that a chargesheet filed without completion of the entire investigation with respect to all offences invoked in an FIR is an incomplete and invalid chargesheet within the meaning of CrPC?......
DID YOU KNOW that the police cannot file separate chargesheets in relation to different offences invoked in the same FIR?.......
DID YOU KNOW that the Enforcement Directorate cannot invoke “criminal conspiracy” as a standalone offence to launch criminal proceedings under the Prevention of Money Laundering Act, 2002? .......
DID YOU KNOW that the Prevention of Corruption Act, 1988 provides a very wide definition of the word “public servant” so as to even include private persons employed with private companies on the allegation that they perform “public duty”? ......
DID YOU KNOW that if the jurisdiction of a civil court to entertain a petition is disputed, the court cannot decide any other interlocutory application till such time the question of jurisdiction is decided?......
DID YOU KNOW that meetings held at the office of a litigant’s advocate cannot constitute cause of action and cannot confer jurisdiction on a civil court to decide a dispute?.......
DID YOU KNOW that the CBSE is bound to rectify incorrectly recorded details in its records to bring them in conformity with public documents such as a birth certificate?.......
DID YOU KNOW that while considering requests for changes in its records and certificates, the CBSE cannot refuse to accept the details reflected in public documents such as a birth certificate?.......
DID YOU KNOW that statutory authorities cannot deviate from binding contractual obligations on the ground that subsequent changes in law have invalidated the contract?.......
DID YOU KNOW that conditions prescribed by statutory law cannot be diluted by the Government by way of executive orders? .......
- Taxation
- Blog
DID YOU KNOW that the purchase price paid to any non-resident manufacturer or distributor (such as IBM, Microsoft etc.) by an Indian distributor or end-user does not constitute royalty, so as to give rise to any income taxable in India?.......
DID YOU KNOW that our office is representing a plaintiff in a summary suit in Delhi where the subject matter of dispute is the advance token amount given in respect of a prospective lease of a commercial property.......
DID YOU KNOW that certain statutes like FEMA have for a requirement of pre-deposit of penalty/duty as a pre-condition for appeal? These statutes confer power on the Appellate Tribunal to waive this condition of pre-deposit, provided the person claiming waiver is able to show “undue hardship”. Undue hardship is linked to financial position and can be proved by showing that there is lack of liquidity, despite having illiquid assets in the balance sheet......
DID YOU KNOW that the SEBI Act prescribes factors that must be considered while deciding the quantum of penalty for contravention of a provision of SEBI Act? These factors include the amount of disproportionate gain/unfair advantage; the amount of loss caused to investor(s); the repetitive nature of the default. These factors are not exhaustive and other factors beyond these can also be looked at to reduce the quantum of penalty.......
DID YOU KNOW that in an application for delivering interrogatories moved by a party, the Court may find the information sought to be brought on record to be irrelevant and subject to confidentiality or privilege and dismiss such application?.......
DID YOU KNOW that in an insurance claim, the application of the exclusionary clause in light of a pre-existing illness may be avoided if the consumer forum finds that the alleged pre-existing illness is completely unrelated to the illness which triggered the application of the insurance policy?.......
DID YOU KNOW that courts may reject an application for interim injunction if the relief sought in such application is the same as the relief sought in the main suit to the effect that granting the former relief may lead to granting the latter relief?.......
DID YOU KNOW that in the absence of any documentary evidence and solely on the basis of uncorroborated statements of co-noticees, a noticee may not be found liable in an adjudication of a show-cause notice issued by the SEBI?.......
DID YOU KNOW that merely purchasing the immovable and movable assets of a factory in the auction conducted by the secured creditor (bank) does not constitute taking over the management and the entire unit as a going concern? .......
DID YOU KNOW that in an application for producing additional documents in a commercial suit under Order 11 of the CPC, the plaintiff must provide a reason for not disclosing the documents earlier along with the plaint?.......
- Blog
The respondent approached the National Consumer Disputes Redressal Commission (NCDRC). Vide the impugned order, the Commission held in favor of the respondent and directed the appellant to pay the insured sum....
- Blog
In this case, the National Consumer Disputes Redressal Commission (NCDRC) had previously ruled in favour of Rajasthan Royals, ordering the insurance company to pay the claim. The company has now appealed this decision in the Supreme Court....
- Blog
The Court noted that Sachdeva's complaint revolved around the display of allegedly offensive paintings at a private exhibition and key evidence including the paintings have already been seized....
- Blog
“No police investigation is required at this stage, as evidence is accessible, and Section 225 BNSS provides an adequate mechanism for any future inquiry. The Criminal Revision Petition is dismissed. The proceedings before the learned JMFC shall continue as per law,” the Court said....
- In the News
While the Vivad Se Vishwas Scheme 2024 (“VSV Scheme”) is nearly identical to the Vivad Se Vishwas Act 2020 (“VSV Act”) with most parts of the latter being adopted in the former, the scope for interference by the High Court to grant reliefs to an assessee in certain exceptional circumstances is expected to remain the same...
- In the News
The Supreme Court on Monday asked Chitra Ramkrishna, the former managing director and chief executive officer of the National Stock Exchange of India (NSE), to deposit half of the ₹25 lakh penalty amount that was confirmed by the Securities Appellate Tribunal (SAT) in the dark fibre and leased line connectivity case. A bench led by Justice Sanjiv Khanna while issuing notice to Sebi said there will be a stay on any coercive steps to recover the penalty amount …...
DID YOU KNOW that “general remarks” made about any person would not be sufficient to meet the requirements of the criminal offence of defamation.......
DID YOU KNOW that fair criticism by a field expert would not amount to an offence of criminal defamation.......
- Taxation
- Blog
DID YOU KNOW that utilization of CENVAT Credit availed by a Non-SEZ unit in discharging the service tax liabilities of an SEZ unit under a centralized registration was permissible under the erstwhile Service Tax regime?......
- Taxation
- Blog
DID YOU KNOW that centralized registration of an assessee under the Service Tax Regime cannot be doubted merely on the existence of different numerical series of invoices issued by its different units?.......
DID YOU KNOW that the limitation period for the restoration of any disposed of suit/application for reason other than non-prosecution is 3 years? This is in terms of the residuary entry under the Schedule to the Limitation Act, 1963 (i.e. Article 137) which provides for a limitation period of 3 years from the date when the right to apply accrues.......
DID YOU KNOW that the period between 15.03.2020 till 28.02.2022 will be excluded while calculating limitation for any action under any general or specific law? As per the Supreme Court’s directions in Suo Motu Writ Petition (Civil) No. 03 of 2020, the balance period of limitation available to any person for initiating any action as […]
... - Taxation
- Blog
DID YOU KNOW that a dispute or issue decided on merits between the parties in writ jurisdiction cannot be reopened in a statutory appeal involving the same parties? DID YOU ALSO KNOW that we successfully represented a client before the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench against the Customs Department’s attempt to […]
...
DID YOU KNOW that the disputed and uncrystallized debts owed to person accused of the offence of money laundering is completely outside the scope of the definition of 'proceeds of crime' under the PMLA. The ED also does not have the power or authority to issue orders in the nature of Garnishee Proceedings or to determine commercial disputes between two private parties......
DID YOU KNOW that the Enforcement Directorate cannot invoke Section 8 (4) of PMLA in a routine manner and take possession of a property whose attachment under the PMLA has been confirmed by the Adjudicating Authority? As per the law laid down by the Supreme Court in the case of Vijay Madanlal Choudhary v. Union of India, 2022 SCC OnLine SC 929, the action of taking possession of attached properties under Section 8 (4) has to be undertaken only in exception circumstances.......
- Taxation
- Blog
DID YOU KNOW that in the absence of machinery or a prescribed rate for deducting tax at source (“TDS”), the deductee may not be required to deduct tax?......
DID YOU KNOW that the NDPS Act prescribes mandatory aggravating factors for imposing punishment higher than the minimum punishment prescribed for an offence? These factors are - use or threat of use of violence or arms, minors being used for or affected, offence being committed in an educational institution or social service facility; offender belonging to organised international group, and involvement of the offender in other illegal activities........
DID YOU KNOW that various aggravating and mitigating factors are required to be considered while determining the quantum of sentence to be served by a convict? These factors include nature of offence, circumstances in which the offence was committed, prior criminal record, age and background of the person with reference to education, familial circumstances, social adjustment, emotional and mental condition, prospects of reformation and rehabilitation, etc.......
- Taxation
- Blog
DID YOU KNOW that the Income Tax Department is liable to pay penal interest of 3% per annum if there is a delay of more than one year in issuing refunds after refund is determined to be payable to the assessee?.......
- Taxation
- Blog
DID YOU KNOW that the Income Tax Department is bound to provide detailed calculations of tax refunds, amount of interest, rate of interest and the period for which interest is being calculated to an assessee?......
DID YOU KNOW that a chargesheet filed without completion of the entire investigation with respect to all offences invoked in an FIR is an incomplete and invalid chargesheet within the meaning of CrPC?......
DID YOU KNOW that the police cannot file separate chargesheets in relation to different offences invoked in the same FIR?.......
DID YOU KNOW that the Enforcement Directorate cannot invoke “criminal conspiracy” as a standalone offence to launch criminal proceedings under the Prevention of Money Laundering Act, 2002? .......
DID YOU KNOW that the Prevention of Corruption Act, 1988 provides a very wide definition of the word “public servant” so as to even include private persons employed with private companies on the allegation that they perform “public duty”? ......
DID YOU KNOW that if the jurisdiction of a civil court to entertain a petition is disputed, the court cannot decide any other interlocutory application till such time the question of jurisdiction is decided?......
DID YOU KNOW that meetings held at the office of a litigant’s advocate cannot constitute cause of action and cannot confer jurisdiction on a civil court to decide a dispute?.......
DID YOU KNOW that the CBSE is bound to rectify incorrectly recorded details in its records to bring them in conformity with public documents such as a birth certificate?.......
DID YOU KNOW that while considering requests for changes in its records and certificates, the CBSE cannot refuse to accept the details reflected in public documents such as a birth certificate?.......
DID YOU KNOW that statutory authorities cannot deviate from binding contractual obligations on the ground that subsequent changes in law have invalidated the contract?.......
DID YOU KNOW that conditions prescribed by statutory law cannot be diluted by the Government by way of executive orders? .......
- Taxation
- Blog
DID YOU KNOW that the purchase price paid to any non-resident manufacturer or distributor (such as IBM, Microsoft etc.) by an Indian distributor or end-user does not constitute royalty, so as to give rise to any income taxable in India?.......
DID YOU KNOW that our office is representing a plaintiff in a summary suit in Delhi where the subject matter of dispute is the advance token amount given in respect of a prospective lease of a commercial property.......
DID YOU KNOW that certain statutes like FEMA have for a requirement of pre-deposit of penalty/duty as a pre-condition for appeal? These statutes confer power on the Appellate Tribunal to waive this condition of pre-deposit, provided the person claiming waiver is able to show “undue hardship”. Undue hardship is linked to financial position and can be proved by showing that there is lack of liquidity, despite having illiquid assets in the balance sheet......
DID YOU KNOW that the SEBI Act prescribes factors that must be considered while deciding the quantum of penalty for contravention of a provision of SEBI Act? These factors include the amount of disproportionate gain/unfair advantage; the amount of loss caused to investor(s); the repetitive nature of the default. These factors are not exhaustive and other factors beyond these can also be looked at to reduce the quantum of penalty.......
DID YOU KNOW that in an application for delivering interrogatories moved by a party, the Court may find the information sought to be brought on record to be irrelevant and subject to confidentiality or privilege and dismiss such application?.......
DID YOU KNOW that in an insurance claim, the application of the exclusionary clause in light of a pre-existing illness may be avoided if the consumer forum finds that the alleged pre-existing illness is completely unrelated to the illness which triggered the application of the insurance policy?.......
DID YOU KNOW that courts may reject an application for interim injunction if the relief sought in such application is the same as the relief sought in the main suit to the effect that granting the former relief may lead to granting the latter relief?.......
DID YOU KNOW that in the absence of any documentary evidence and solely on the basis of uncorroborated statements of co-noticees, a noticee may not be found liable in an adjudication of a show-cause notice issued by the SEBI?.......
DID YOU KNOW that merely purchasing the immovable and movable assets of a factory in the auction conducted by the secured creditor (bank) does not constitute taking over the management and the entire unit as a going concern? .......
DID YOU KNOW that in an application for producing additional documents in a commercial suit under Order 11 of the CPC, the plaintiff must provide a reason for not disclosing the documents earlier along with the plaint?.......
- Blog
The respondent approached the National Consumer Disputes Redressal Commission (NCDRC). Vide the impugned order, the Commission held in favor of the respondent and directed the appellant to pay the insured sum....
- Blog
In this case, the National Consumer Disputes Redressal Commission (NCDRC) had previously ruled in favour of Rajasthan Royals, ordering the insurance company to pay the claim. The company has now appealed this decision in the Supreme Court....
- Blog
The Court noted that Sachdeva's complaint revolved around the display of allegedly offensive paintings at a private exhibition and key evidence including the paintings have already been seized....
- Blog
“No police investigation is required at this stage, as evidence is accessible, and Section 225 BNSS provides an adequate mechanism for any future inquiry. The Criminal Revision Petition is dismissed. The proceedings before the learned JMFC shall continue as per law,” the Court said....
- Blog
A Delhi court has dismissed a revision petition seeking registration of an FIR against the Delhi Art Gallery (DAG) for displaying two allegedly objectionable paintings by Padma awardee M.F. Hussain....
- Blog
A Delhi court has dismissed a plea that sought an FIR against an art gallery in the Capital for displaying two paintings by late artist and Padma awardee M F Husain, which allegedly hurt religious sentiments, during an exhibition last year....