Judiciary updates (Tax & Corporate Laws)-15 Nov 2021

Default bail U/s. 167(2) Cr.P.C. cannot be equated with discretion of Court U/s. 437, 438 or 439 Cr.P.C.

Amandeep Singh Bhui Vs Inspector (Preventive) Central Goods and Service Tax (Punjab and Haryana High Court) dated 28/10/2021

GST on reimbursement received from MMRDA

 In re Maha Mumbai Metro (M3) Operation Corporation Limited (GST AAR Maharashtra) dated 10/11/2021

Writ maintainable Alternative Remedy available examining records, facts mis-match

Kanunga Extrusion Private Limited Vs Assistant Commissioner (ST) (Madras High Court) dated 21/10/2021

Income Tax

No addition on account of capitalization of royalty expenses as same is revenue in nature

Honda Motorcycle and Scooter India Pvt. Ltd. Vs ACIT (ITAT Delhi) dated 09/11/2021

Other Corporate Laws

Stamp Duty refund cannot be denied for delay in Application due to Judicial Proceedings

Rajeev Nohwar Vs Chief Controlling Revenue Authority Maharashtra State, Pune and Others (Supreme Court of India) dated 24/09/2021

In a contempt jurisdiction, Court cannot travel beyond original judgment: SC

 V. Senthur And Another Vs M. Vijayakumar (Supreme Court of India) dated 01/10/2021

Onus to Prove Deficiency in Service is on Complainant: SC

SGS India Ltd. Vs Dolphin International Ltd. (Supreme Court) dated 06/10/2021


Bipul Kumar

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