Category: Legal awareness

Minister of Law and Justice to launch the Tele Law Mobile App on 13th November 2021 (Ministry of Law & Justice dated 08 Nov 2021)

Posted on by Business So Simple in Legal awareness

Department of Justice launches “Tele-Law on Wheels” Campaign as a part of its weeklong Azadi Ka Amrit Mahotsav celebrations from 8th to 14th November 2021


Minister of Law and Justice to launch the Tele Law Mobile App on 13th November 2021

Joining the country-wide celebrations of Azadi Ka Amrit Mahotsav, the Department of Justice kicked-off the week- long “Tele-Law on Wheels” campaign from 8th to 14th November, 2021. As part of this campaign, a series of activities are being undertaken to empower people through pre-litigation advice for rightfully claiming their entitlements and for timely redressal of their difficulties.

Dedicating this one week for ensuring Justice for All by digital legal empowerment of the needy and disadvantaged would be another one in the series of Azadi ka Amrit Mahotsav events which was launched by the Hon’ble Prime Minister, Shri Narendra Modiji to realize the dreams of progressive and New India and to celebrate the glorious history of our people, culture and achievements.

 A special Login week is being organized throughout the country for encouraging those in need to seek legal advice and consultation through tele-and video conferencing facilities by urging them to visit their nearest Common Service Centers(CSCs) offering Tele-Law services. These CSCs have been branded as Kanooni Salah Sahahyak Kendra (कानूनी सलाह सहायक केंद्र”) for this purpose. The Tele-Law on Wheels Campaign is being conducted with aid of CSC e Governance which has a network of 4lakth + digitally enabled CSCs across the country.

Special Mobile vans displaying the message of the Campaign has also been rolled out with the first one being flagged off by Secretary, Department of Justice from the premises of Department of Justice. These vans would travel a distance of 30-40 kilometres daily, distribute Information Leaflets on Tele-Law, broadcast films and Radio jingle about the Tele-Law Services etc. Simultaneously SMS in Hindi and English would be pushed sensitizing villagers to register their cases or matters under Tele-Law for legal advice, consultation and information.

The key highlight of the week-long Campaign would be the launch of the Citizens’ Tele-Law Mobile App by Minister of Law and Justice and Minister of State for Law and Justice on 13th November, 2021. This App would connect the beneficiaries directly with Panel Lawyers offering legal advice and consultation. Post this launch this Mobile App (in Android version) would be available on Google Playstore for download. The event would also witness the felicitation of 126 Frontline Functionaries including Para Legal Volunteers, Village Level Entrepreneurs, Panel Lawyers and State Coordinators chosen from six different zones viz (North, South, East, West, North- east and Central zones) whose relentless endeavors have successfully given last mile connectivity to the legal aid outreach.

***

VRRKRelease Id :-1770010

Judiciary updates (Direct Tax, Indirect tax & Corporate Laws)-07 Nov 2021

Posted on by Business So Simple in Custom, GST, Income Tax, Legal awareness

HC directs dept to refund GST paid under wrong head by petitioner

SBI Cards & Payment Services Limited Vs Union of India (Punjab & Haryana High Court) dated 08/10/2021

Section 148 reassessment based on mere change of opinion is invalid

Jagannath Promoters & Builders Vs DCIT (Orissa High Court) dated 26/10/2021

Capital subsidy liable to be excluded from computation of book profit

Sunrise Biscuit Co. Pvt. Ltd. Vs ITO (ITAT Gauhati) dated 28/10/2021

No bail to person alleged of fraudulently inducing people to invest in Crypto Currency Chit Fund

Grant of bail was refused as applicant did not return the amounts due to the complainants and there was a breach of trust and faith and was against the national economy and national interest, whereby a large number of innocent investors had been duped of their hard-earned money.

Umesh Verma Vs State (Delhi High Court) dated 26/10/2021

Judgment cannot be given based on evidence recorded in other trial despite same offence

A.T. Mydeen and Another Vs Assistant Commissioner, Customs Department (Supreme Court of India) dated 29/10/2021

There Cannot Be Total Ban on Firecrackers : SC

Goutam Roy And Anr. Vs State of West Bengal & Ors. (Supreme Court of India) dated 01/11/2021

Regards

Bipul Kumar

Judiciary updates (GST)- 05 Nov 2021

Posted on by Business So Simple in GST, Legal awareness

TDS under GST applicable if services not exempt from GST

In re Tukaram Pundalik Borade (GST AAR Maharashtra) dated 02/11/2021

Bail granted to person accused of availing ITC fraudulently

Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court) dated 28/10/2021

GST advance rulings are applicable within the particular state only

In re Kamdhenu Agrochem Industries LLP (GST AAR Maharashtra) dated 02/11/2021

Society claiming INR 7500 exemption cannot avail ITC

 In re Vishal Cooperative Housing Society Limited (GST AAR Maharashtra) dated 02/11/2021

No GST exemption on renting of property to Govt for under-privileged Girl in absence of Proper Info: AAR

In re Meerabai Tukaram Borade (GST AAR Maharashtra) dated 02/11/2021

Manpower Agency cannot escape GST liability on Gross amount by showing Services Charges and Salary/Wages Separately

 In re Prodip Nandi (GST AAR West Bengal) dated 08/10/2021

Regards,

Bipul Kumar

Judiciary updates (Income Tax)-03rd November 2021

Posted on by Business So Simple in Income Tax, Legal awareness

Faceless Assessment Order passed without issuance of Draft Assessment Order quashed by HC

Shreeji Investment & Advisory Services Vs National Faceless Assessment Centre (Bombay High Court) dated 25/10/2021

Interest on FD/Bonds constituting business income can be included for Partners remuneration calculation

DCIT Vs Niyati Construction Co. (ITAT Ahmedabad) dated 25/10/2021

No section 271(1)(c) penalty for Mere claim of wrong deduction

PCIT Vs Sonu Realtors Private Limited (Bombay High Court) dated 11/10/2021

Income assessed by CPC, Bangalore cannot be taken as returned income

Ranuj Nagrik Sahakari Bank Ltd. Vs ITO (ITAT Ahmedabad) dated 08/06/2021

Profit attribution not permissible in absence of PE in India

ACIT Vs Ericsson, AB Sweden (ITAT Delhi) dated 27/10/2021

No Penalty for failure to maintain books when Assessee submitted Audit Report & Audited Accounts

Aum Jewels Vs ITO (ITAT Delhi) dated 21/09/2021

Regards,

Bipul Kumar

केंद्र ने उपभोक्ताओं से इस धनतेरस और दिवाली पर सिर्फ हॉलमार्क किए गए आभूषण ही खरीदने का अनुरोध कियाबीआईएस ने कहा, आभूषण खरीदने से पहले छह अंक का अल्फान्यूमेरिक कोड देखेंखरीदे गए आभूषणों का बिल अवश्य लें ( Ministry of Consumer Affairs, Food & Public DistributionMinistry of Consumer Affairs, Food & Public Distribution Press Release dated 02 Nov 2021)

Posted on by Business So Simple in Legal awareness, Public Affairs

भारतीय मानक ब्यूरो (बीआईएस), उपभोक्ता मामले, खाद्य एवं सार्वजनिक वितरण मंत्रालय ने उपभोक्ताओं से धनतेरस और दिवाली पर्व के अवसर पर उपभोक्ताओं से यह सुनिश्चित करने का अनुरोध किया है कि वे हॉलमार्क ज्वैलरी ही खरीदें।

माना जाता है कि ऐसे अवसरों पर सोना खरीदने से परिवार में संपन्नता और खुशी का आगमन होता है और इसे बहुत शुभ माना जाता है। इसे देखते हुए, खरीदे जा रहे सोने की शुद्धता और पैसे का सर्वोत्तम मूल्य प्राप्त करने की जानकारी होना महत्वपूर्ण है। खरीदते समय कुछ बातों का ध्यान रखना चाहिए।

23 जून, 2021 से प्रभावी, हॉलमार्किंग को देश के 256 जिलों में 14, 18 और 22 कैरेट के स्वर्ण आभूषणों/कलाकृतियों के लिए हालमार्किंग को अनिवार्य कर दिया गया है। ये 256 जिले ऐसे जिले हैं, जहां कम से कम एक जांच और हालमार्किंग केंद्र है। इन 256 जिलों की सूची बीआईएस की वेबसाइट www.bis.gov.in पर उपलब्ध है।

हॉलमार्क आभूषण को सिर्फ बीआईएस पंजीकृत ज्वैलर्स द्वारा बेचा जा सकता है। आपके जिले में बीआईएस पंजीकृत ज्वैलर्स का विवरण बीआईएस साइट

https://www.manakonline.in/MANAK/ApplicationHMLicenceRelatedrpt से हासिल किया जा सकता है।

ग्राहकों से अनुरोध और इन बातों के प्रति जागरूक किया गया हैः

  • बीआईएस पंजीकत ज्वैलर्स से सिर्फ हॉलमार्क स्वर्ण/ चांदी के आभूषण ही खरीदें।
  • आंखों से हालमार्क स्पष्ट रूप से नहीं दिखने की स्थिति में, ज्वैलर से एक मैग्नीफाइंग ग्लास मांगें।
  • हालमार्क किए गए स्वर्ण आभूषण/ कलाकृति पर निम्नलिखित निशान देखें

1 जुलाई, 2021 से प्रभावी छह अंक के अल्फान्यूमेरिक कोड की पेशकश के साथ, हालमार्क स्वर्ण आभूषण में तीन निशान दिखाई देते हैं

https://static.pib.gov.in/WriteReadData/userfiles/image/image001F9JZ.jpg

बीआईएस चिह्न

सोने के लिए कैरेट में शुद्धता और सुंदरता (जैसे 22के916,18के750, 14के585 )

छह अंकों का अल्फान्यूमेरिक एचयूआईडी कोड एएएएएए

https://static.pib.gov.in/WriteReadData/userfiles/image/image0021HX4.png

1 जुलाई, 2021 से पहले हॉलमार्क स्वर्ण आभूषण/ कलाकृतियों पर निम्नलिखित चार चिह्न होते थे:

https://static.pib.gov.in/WriteReadData/userfiles/image/image003ZAPS.jpg

बीआईएस चिह्न

सोने के लिए कैरेट में शुद्धता और सुंदरता

 (जैसे 22के916,18के750, 14के585 )

चांदी के मामले में सिर्फ 990, 970, 925, 900, 835, 800 की सुंदरता

जांच केंद्र का पहचान चिह्न/ संख्या

ज्वैलर्स पहचान चिह्न/ संख्या

https://static.pib.gov.in/WriteReadData/userfiles/image/image0047ZDE.png

  • आभूषण की खरीद के लिए बिल पर जोर देना।
  • हॉलमार्क वाले आभूषणों की बिक्री के बिल या इनवॉयस में प्रत्येक वस्तु का अलग-अलग विवरण, कीमती धातु का शुद्ध वजन, कैरेट में शुद्धता और सुंदरता और हॉलमार्किंग शुल्कों का उल्लेख होगा।

इस धनतेरस सोना ख़रीदते समय हॉलमार्क के निशान ज़रूर सुनिश्चित कर लें, क्यूंकि हॉलमार्क है, तो सोना है।#Dhanteras2021 #Hallmark #consumerprotection #BIS @jagograhakjago @PiyushGoyalOffc @raosahebdanve pic.twitter.com/8NztGVMkDL— BIS (@IndianStandards) November 2, 2021

*****

Centre urges consumers to buy only Hallmarked Jewellery this Dhanteras and DiwaliBIS says check six digit alphanumeric code before buying jewelleryInsist on bil

https://pib.gov.in/PressReleaseIframePage.aspx?PRID=1768931&RegID=3&LID=2

Judiciary updates-01st Nov 2021

Posted on by Business So Simple in Income Tax, Legal awareness

Dishonour of Cheque issued as Security attracts Section 138 of N.I. Act: SC

Sripati Singh (since deceased) Through His Son Gaurav Singh Vs State of Jharkhand & Anr. (Supreme Court of India) dated 28/10/2021

HC Grants Bail to Person Accused of Money Laundering/Hawala Business

Lal Pabbi Vs Directorate of Enforcement (Punjab & Haryana High Court) dated 27/10/2021

Ad hoc service not to be considered for determining the seniority

 Malook Singh and Others Vs State of Punjab and Others (Supreme Court of India) dated 28/09/2021

Oral hearing is important ingredient of justice delivery system: HC

 Md. Abul Kalam Vs Union of India (Gauhati High Court) dated 27/09/2021

Detention order passed without application of mind is liable to be vitiated

Gopal Gupta Vs Union of India & Ors. (Delhi High Court) dated 06/08/2021

Tribunal can also amend its order for mistake of counsel for parties (Income tax)

 Federal Mogul Goetze (India) Limited Vs ACIT (Delhi High Court) dated 22/10/2021

Section 12A Registration cannot be denied merely for Leasing of Developed Plots to Members

Confederation of Pharma Dealers Association Vs CIT (Exemption) (ITAT Raipur) dated 27/10/2021

Regards,

Bipul Kumar

Judiciary updates-27th Oct 2021 (Income tax, GST & Corporate Laws)

Posted on by Business So Simple in Banking, Company Law, Competition Law, GST, Income Tax, International Taxation, Legal awareness

GST

SC: Nature of levy cannot be determined with nomenclature ascribed to Tax

Jalkal Vibhag Nagar Nigam dated SC 22 Oct 2021

Opinion under Section 83 of CGST Act should be strictly based upon material facts

Mutharamman & Co. (Madras HC dated 05/10/2021)

Income Tax

Section 12AA registration cannot be denied without examining the activities

ICRW Group Gratuity Trust Vs CIT (Exemption) (ITAT Delhi) dated 21/10/2021

ITAT explains basic conditions for Satisfaction of reimbursement Claim

Rieter Machine Works Limited Vs ACIT (ITAT Pune) dated 21/10/2021

No attribution of profit in absence of permanent establishment

ESPN Star Sports Mauritius Vs DCIT (ITAT Delhi) dated 20/10/2021

HC dismisses writ petition as petitioner is having alternative statutory remedy of appeal

Ankit Gupta Vs National Faceless Assessment Centre (Rajasthan High Court) dated 21/10/2021

Corporate Laws

Sec 138 NI Act: Complaint comes to an end Once Accused & Complainant Enter into a Settlement Agreement: SC

Gimpex Private Limited Vs Manoj Goel (Supreme Court of India)  dated 08/10/2021

Authorities shall provide opportunity of hearing before arriving at any figure in demand Notice

Golden Trees Plantation Limited Vs Securities And Exchange Board of India (Gujarat High Court) dated 06/09/2021

Calculating limitation period for proceedings under IBC?

V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) dated 21/10/2021

HC asks govt to keep vigil on ‘Rising Frauds in Aadhaar Enrollment

Naresh Kumar R.P. Vs State of Karnataka (Karnataka High Court) dated 30/09/2021

Benami Act, 1988, would not extend to properties purchased by the company

Kalyan Buildmart Pvt. Ltd. Vs Initiating Officer (Rajasthan High Court) dated 06/10/2021

Regards

Bipul Kumar

Judiciary updates -18th Oct 2021

Posted on by Business So Simple in Legal awareness

Benami Act, 1988, would not extend to properties purchased by the company

Kalyan Buildmart Pvt. Ltd. Vs Initiating Officer (Rajasthan High Court) dated 06/10/2021

NCLT admits RBI application for initiating CIRP against Srei Infra

Reserve Bank of India Vs Srei Infrastructure Finance Limited (NCLT kolkata) dated 08/10/2021

No limitation period in case of usufructuary mortgage: SC

Ram Rattan (Dead) By Lrs. Vs Devi Ram & Ors. (Supreme Court of India) 07/10/2021

Judgment debtor cannot raise objections to executions in installments: SC

Dipali Biswas & Ors. Vs Nirmalendu Mukherjee (Supreme Court of India) dated 05/10/2021

SC Guidelines on grant of bail to accused not arrested during investigation post filing of Chargesheet

Satender Kumar Antil Vs Central Bureau of Investigation and Anr. (Supreme Court of India) dated 07/10/2021

Regards,
Bipul Kumar

How to improve Law Firm (Lawyers) Profitability?

Posted on by Business So Simple in Business Consultancy, Entrepreneurship, Legal awareness

Dear Sir,

Please find below YouTube video link on How to improve Law Firm (Lawyers) Profitability?

1. What is Law firm?

2. Generally used business structure of Law Firm in India

3. Financial indicators

4. Lawyers compensation, Profitability

5. How do law firms make a profit?

6. Revenue vs. profitability

7. What can a law firm do to stay profitable?

8. Tips to improve Law Firm’s profitability

Regards,
Bipul Kumar

Judiciary updates (Finance) – 15 Oct 2021

Posted on by Business So Simple in Banking, Financial Prudence, Legal awareness

Sec 138 NI Act: Complaint comes to an end Once Accused & Complainant Enter into a Settlement Agreement: SC
Gimpex Private Limited Vs Manoj Goel (Supreme Court of India)

Sec 138 NI Act- Complainant to prove the existence of a debt

V.P. Zacharia Vs State of Kerala (Kerala High Court) 

Section 138 NI Act Directors responsible if they were in charge of & responsible for conduct of business of company: SC

Ashutosh Ashok Parasrampuriya Vs Gharrkul Industries Pvt. Ltd. (Supreme Court of India) 

Sec 138 NI Act- Salutation Like Mr./M/s. while Drawing Cheque are Irrelevant
N. Raveendran Vs Shajahan (Kerala High Court)

Preventive detention order unsustainable on stale or illusory grounds having no real nexus with past prejudicial activity

Naveen Kasera Alias Naveen Agrawal Vs. Union of India (Delhi High Court)

NI Act | Section 139 Presumption if signature on cheque is admitted

Triyambak S. Hegde Vs Sripad (Supreme Court of India) 

Regards,
Bipul Kumar