ARE CAR SEAT MANUFACTURER’S ELIGIBLE FOR DEDUCTION UNDER INCOME TAX ACT?

-Report by Akshita Singh The Supreme Court, in M/S POLYFLEX (INDIA) PVT. LTD. V THE COMMISSIONER OF INCOME TAX & ANR, held and has appropriately set aside the request passed by the ITAT and has indeed restored the proposal passed by the assessing official denying the deduction asserted under Section 80-IB of the IT Act,Read More

Can the State Government’s Policy Decision be called Arbitrary by the HC?

-Report by Akshita Singh In the case of The State of Uttarakhand Vs. Nalanda College of Education and Others, it was held by the Supreme Court that the High Court committed a serious error in holding the communication/order of the State Government to be arbitrary as the State Government is expected to make its recommendationsRead More

The Supreme Court directed an enhanced compensation to the aggrieved

-Report by Manya Sharma The Supreme Court after considering the arguments of both the counsels and the income of the Defendant, directed an enhanced compensation of Rs.32,82,000/- with an interest rate of 7.5%, to the claimants. FACTS  An automobile accident caused the untimely death of the appellant’s wife. The deceased was 25 years old andRead More

USA based Pharmacy to pay $15 Million to State of Ohio in Settlement

–Report by Annette Abraham The United Health Group Inc. Subsidiary, OptumRX is set to pay $15 Million towards a settlement concerning a suit filed against them in the United State District Court for the Northern District of Ohio. The suit, filed in March 2022, claimed that OptumRX overcharged the Ohio Bureau of Workers Compensation onRead More

Bombay HC acquits a person accused for murder

–Report by Mritunjay Kumar Mishra The Bombay High Court passed that since the prosecution had failed to establish the appellant’s fault beyond reasonable doubt therefore by giving him the benefit of doubt, he was bound to be acquitted. Facts Both Bharat and his brother Shrikant lived in a rented apartment which belonged to Ajay Saha.Read More

SC: A Private Defamation Complaint can be filed by a Public Servant

–Report by Sanstuti Mishra The Supreme Court bench comprising Justices S Abdul Nazeer and V Rama Subramaniam observed that a minister or public servant could file a private complaint alleging defamation and need not follow the particular procedure prescribed by Section 199(2) & (4) CrPC on 17th October 2022 in the case of MANOJ KUMARRead More

Grounds for just compensation under the Motor Vehicles Act, 1988

-Report by Manya Sharma A two Judge-Bench discussed fair and just compensation for the affected parties related to the deceased and provided for the heads to be considered while calculating the same. After considering a variety of factors, the Supreme Court ruled in the favour of the Appellants and allowed an enhanced compensation of Rs.10,29,260/-,Read More