CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“It is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.”

Delhi High Court
Case BriefsHigh Courts

In Sashastra Seema Bal, nobody can resign as per his own whims and fancies and it is for the Central Government to consider such request, having regard to the special circumstances of any such case and it may eventually accept the resignation with effect from such date as it may consider expedient.

cestat
Case BriefsTribunals/Commissions/Regulatory Bodies

“After the insertion of Section 65B (54) in the Finance Act 1994, from 01-07-2012 onwards, the definition of ‘works contract’ was expanded to include repair and maintenance services of movable properties. Hence, the composite contracts for repair and maintenance of motor vehicles are leviable to service tax from said date.”

Case BriefsSupreme Court

On the final day of the hearing, Solicitor General, sought reference of Constitution Bench's 2018 judgment which interpreted Article 239 AA of the Constitution and asserted the supremacy of the elected government by stating that Lieutenant Governor was bound by ‘aid and advice' of Council of Ministers.

Karnataka High Court
Case BriefsHigh Courts

In an impassioned ruling, the single Judge Bench of the Karnataka High Court observed that the word “men” in the impugned Guideline perpetrates gender bias and misogyny and urged that there is an imperative need of change of nomenclature from ‘ex-servicemen’ to that of ‘ex-service personnel