CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.

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Central Information Commission
Case BriefsTribunals/Commissions/Regulatory Bodies

A combined reading of the provisions of the RTI Act and the observation of the Supreme Court crystalizes the interpretation and meaning of the word ‘information’ as defined in the section 2(f) of the Act which only refers to such material as is already available in the records of the public authority.

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Sikkim High Court
Case BriefsHigh Courts

The Court observed that the Tribunal after holding that there was a fundamental breach of contract, factored in the contributory delay caused by the appellant and fairly awarded ‘Loss of Profit’ by slashing it to 50% of the original claim put forth by the appellant.

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Madras High Court
Case BriefsHigh Courts

While quoting “Can the blind lead the blind? Will they not fall into a pit?”, the Madras High Court said that the first blind person in this case is the Sessions Judge, who was guiding the Magistrate, who was also blind, due to ignorance of the legal position and ultimately, both fell in a pit, leading to illegal and non est orders passed by the Magistrate.

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Know thy Judge

After an extensive tenure of 6 years, Justice S. Abdul Nazeer retires today. During this time, Justice Nazeer had been a part of some path-breaking decisions such as- Right to Privacy, Triple Talaq, Ayodhya verdict etc. Justice Nazeer has also been the part of the Constitution Bench which decided upon the validity of Central Govt’s 2016 Demonetisation Scheme.

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Delhi High Court
Case BriefsHigh Courts

The Delhi High Court held that the Government should ensure strict compliance of the statutory provisions under the Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (Prevention and Control) Act, 2017 and directed the Government to ensure free food and medical treatment to HIV/AIDS patients who were below the poverty line and were unable to afford the same.

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Delhi High Court
Case BriefsHigh Courts

The Delhi High Court dismissed a Public Interest Litigation (PIL) challenging the Government’s notification which allowed the Sikh travellers to carry a Kirpan on their person while on domestic flights. The Court further held that the notification was issued after due deliberations and the issue raised was entirely a matter of policy decision.

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Authority for Advance Ruling (Karnataka)
Advance RulingsCase Briefs

KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.

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