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Electronic record, in the form of the DVD could not be treated as admissible evidence, in the absence of any verification as to its genuineness, veracity or reliability from the original electronic device by/from which these are created, for the purpose of imposition of penalty under Section 114-AA, Customs Act, 1962.
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The NHRC has issued a notice to the Delhi Police Commissioner, calling for a detailed report on the matter within two weeks.
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“When the Section 7 of Insolvency and Bankruptcy Code, 2016 (IBC) application is based on default committed subsequent to Section 10-A of the IBC period and the amount claimed subsequent to Section 10-A of the IBC period is well beyond threshold, application cannot be rejected on the ground.”
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CCI noted that warranty is an important factor when buying a boxed microprocessor, as it protects against defects and gives consumers confidence. Intel’s data from 2016—2021 shows failures do occur, so denying warranty in India for products bought abroad harms consumers and creates adverse effects on competition.
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The assessee’s submitted that the authorities wrongly disallowed the carry forward of losses only because the return was filed late on 1-11-2019 at 00:00:37, and therefore not treated as a valid return under Section 139(1) of the Income Tax Act, 1961.
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“The Tribunal noted that PM₁₀ and PM₂.₅ level breached the CPCB’s standards, with the root cause being equine dung emissions and dust from unpaved roads. Water sampling from five sites recorded presence of E. coli which violated drinking water norms and confirmed faecal contamination from horse dung.”
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“The place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable”
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The NHRC sought detailed reports from the Director General of Police, Uttar Pradesh, on the matter within two weeks.
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CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.
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“The pre-condition for invoking Section 59 of the Companies Act, 2013 is that the Applicant must already be a valid holder of a share certificate prior to invoking the provision.”
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The NHRC directed State Authorities to investigate the claims and file an Action Taken Report within two weeks.
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Although the respondent acknowledged execution of works, instalments under the Vendor Settlement Agreement remained unpaid. With repeated acknowledgments of inability to pay and only the first tranche settled, default was established under Section 9 of the Insolvency and Bankruptcy Code, 2016.
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The NHRC sought detailed reports from Chief Secretaries of all States and Union Territories within four weeks.
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The Tribunal stated that simply failing to disclose facts is not enough to extend the limitation period. Suppression must be deliberate and intended to evade duty and since no such intent is shown in the present case, the extended period cannot apply.
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“Use of public does not necessarily mean by individual public but also includes use by Public Sector Undertaking/ Corporations”
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“It is well-settled that the reinstatement should be the rule when the order of wrongful dismissal of termination of service was set aside, and the compensation should be an exception.”
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In a case concerning a builder-buyer dispute, the complaints were filed in 2016-2017 and the amendment application was prepared on 17-12-2023 and was registered in 2024. The amendment application had essentially introduced averments regarding cash payments.
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“It was observed that even in the petition filed before the District Magistrate, the appellants produced only postal receipt and copy of paper publication, and proof of service of personal notice was not produced.”
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Commercial wisdom of the CoC in choosing the mode and counter-party of sale of assets, whether core or non-core, encumbered or unencumbered, is non-justiciable, barring jurisdictional or regulatory violations.
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Section 67 of the Finance Act, 1994 takes care of the cases where the service provider receives any part of a consideration in non-monetary form or by way of reimbursement and that such item does not figure in the invoices raised, thereby resulting in the real value of taxable service.
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