Prachi Bhardwaj, Author at SCC Times

Explained| Scope of Section 80-IA(5) of the Income Tax Act, 1961 with respect to determination of quantum of deduction under Section 80-IA(1)

Supreme Court: Interpreting the true scope of Section 80-IA(5) of the Income Tax Act, 1961, the bench of L. Nageswara Rao* and

Legislation Updates Statutes/Bills/Ordinances

Rajasthan Value Added Tax Act, 2003, modified

The Government of Rajasthan has amended the Rajasthan Value Added Tax Act, 2003 vide Notification dated June 8, 2021. The Amendment makes

Legislation Updates Notifications

Puducherry notifies reduction in contractual security in light of the pandemic till 31.12.2021

The Finance Department of the Government of Puducherry has notified reduction in performance security and other provisions vide Office Memorandum dated June

Hot Off The Press News

OSHA issues Emergency Temporary Standard on COVID-19 for safety of health care workers

The U.S. Department of Labor’s Occupational Safety and Health Administration (“OSHA”) has issued Emergency Temporary Standard on June 10, 2021 for safety

Legislation Updates Notifications

Due date for GST compliances extended

The Central Board of Indirect Taxes and Customs vide notification no. 24/2021 dated 01.06.2021 has extended due date of compliances which fall

Case Briefs Supreme Court

AIIMS INI-CET exam to be postponed by at least a month: Supreme Court

“… the fixing of the INI CET on 16.06.2021 is arbitrary and discriminatory,”

Legislation Updates Rules & Regulations

Central Goods and Services Tax (Fifth Amendment) Rules, 2021 notified

The Central Board of Indirect Taxes and Customs has notified CGST (Fifth Amendment) Rules, 2021 vide notification dated June 1, 2021. The

Case Briefs Supreme Court

COVID-19 Second Wave | Financial relief a policy matter; Similar order already passed: SC refuse to entertain plea seeking loan moratorium extension

Supreme Court: The bench of Ashok Bhushan and MR Shah, JJ has refused to pass any direction in the petition seeking effective

Case Briefs Supreme Court

Motor accidents claims| A one-stop online platform for Insurers, Police and Tribunals across the country soon to be a reality? Read Supreme Court directions

Supreme Court: The bench of Sanjay Kishan Kaul and R. Subhash Reddy, JJ has issued directions with respect to motor vehicle accident

Case Briefs Supreme Court

Children orphaned by COVID-19| No illegal adoption; no discontinuance of education: Here’s the list of Supreme Court directions

The information provided by the State Governments/Union Territories on the ‘Bal Swaraj’ Portal upto 05.06.2021 shows that there are 30,071 children who have become orphans or have lost one parent or abandoned.

Legislation Updates Rules & Regulations

SC releases draft model rules for Live streaming and recording of proceedings

The e-committee of the Supreme Court released the Draft Model Rules for Live-Streaming and Recording of Court Proceedings on June 7, 2021.

Legislation Updates Rules & Regulations

Andhra Pradesh Electricity Regulatory Commission (Licensees’ Standard of Performance) Third Amendment Regulation, 2021 comes into force

Andhra Pradesh Electricity Regulatory Commission (“APERC”), Hyderabad has amended APERC (Licensees’ Standards of Performance) Regulation, 2004 vide notification dated 04.06.2021. The APERC

Hot Off The Press News

National Covid Vaccination Program- fixation of vaccine prices

The Government has issued an Office Memorandum dated June 8, 2021 for fixing the prices of vaccines for Covid-19. The following price

Case Briefs Supreme Court

Interim protection from arrest in a sexual offence case? Record some reasons at least!: Supreme Court

Supreme Court: In a case where the Gujarat High Court had stayed the arrest a person accused for offences under sections 376(2)(F),

Legislation Updates Notifications

Late fee waiver under Maharashtra Value Added Tax

The Government of Maharashtra has amended the Maharashtra Value Added Tax Act, 2002 vide notification dated 03.06.2021. The amendment allows the dealers

Case Briefs Supreme Court

Explained| Cruelty and Dowry Death: Can conviction under Section 304-B IPC sustain without any charges under Section 498A IPC?

Supreme Court: In a case relating to dowry death, where it was argued by the accused that without any charges under Section

Legislation Updates Notifications

SCC Times

Explained| Scope of Section 80-IA(5) of the Income Tax Act, 1961 with respect to determination of quantum of deduction under Section 80-IA(1)

Rajasthan Value Added Tax Act, 2003, modified

Puducherry notifies reduction in contractual security in light of the pandemic till 31.12.2021

OSHA issues Emergency Temporary Standard on COVID-19 for safety of health care workers

Due date for GST compliances extended

AIIMS INI-CET exam to be postponed by at least a month: Supreme Court

Central Goods and Services Tax (Fifth Amendment) Rules, 2021 notified

COVID-19 Second Wave | Financial relief a policy matter; Similar order already passed: SC refuse to entertain plea seeking loan moratorium extension

Motor accidents claims| A one-stop online platform for Insurers, Police and Tribunals across the country soon to be a reality? Read Supreme Court directions

Children orphaned by COVID-19| No illegal adoption; no discontinuance of education: Here’s the list of Supreme Court directions

SC releases draft model rules for Live streaming and recording of proceedings

Andhra Pradesh Electricity Regulatory Commission (Licensees’ Standard of Performance) Third Amendment Regulation, 2021 comes into force

National Covid Vaccination Program- fixation of vaccine prices

Interim protection from arrest in a sexual offence case? Record some reasons at least!: Supreme Court

Late fee waiver under Maharashtra Value Added Tax

Explained| Cruelty and Dowry Death: Can conviction under Section 304-B IPC sustain without any charges under Section 498A IPC?

Guidelines for development of e-Content for Children with Disabilities

Know Thy Judge| Justice L. Nageswara Rao

Explained: Why no case of sedition was made out against journalist Vinod Dua?

Central Civil Services (Pension) Amendment Rules, 2020