Follow Us On Google News Appellant: Sir Dorabji Tata Trust Respondent: Deputy Commissioner of Income Tax Exemption Circle 2(1), Mumbai Citation: ITA No. 3909/Mum/2019 Assessment Year: 2014-15 Facts: The assessee trust had filed its return of income on 30th September 2014, and its assessment, under section 143(3) of the Act, was completed on 30th December 2016 determining ‘Nil’ taxable income. Subsequently, however, learned Commissioner of Income Tax (Exemptions) [hereinafter referred to as ‘the Commissioner’] issued a show cause notice requiring the assesse to show cause to explain as to wh ..read more

While hearing an appeal against the interim order passed by Andhra Pradesh High Court, the Supreme Court on Friday stayed the HC order to examine the functioning of Constitutional Machinery in the state under the Y S Jagan Mohan Reddy Government, terming it “Unprecedented and disturbing”. The High Court bench comprising of Justice Rakesh Kumar and J Uma Devi, while hearing a clutch of habeas corpus petitions had said on October 1, “On the next hearing date, the learned senior counsel appearing on behalf of the State may come prepared to assist the Court as to whether in the circumstances which ..read more

The Government of India has recently imposed a ban on as many as 43 apps in the country in yet another crackdown on Chinese-linked applications. The action was taken under section 69A of the Information Technology Act where inputs from the government agencies have revealed that these mobile apps were engaged in activities that are prejudicial to sovereignty and integrity of India, defence of India, security of the state and public order. Is AliExpress banned in India? Popular e-commerce platform AliExpress is one of the 43 mobile application that has been banned in India.&n ..read more

Facing outrage from society, the LDF government, led by Chief Minister Pinarayi Vijayan, on Monday chose not to implement the new section introduced in the Kerala Police Act (KPA), 2011. The section was widely viewed as a brazen attack on freedom of speech. As a slew of petitions were filed in the Kerala High Court demanding to quash Section 118-A, Vijayan on Monday announced the withdrawal of the amendment, thereby laying to rest a controversy that has been raging for the past couple of days. Vijayan made it clear that the government has no intention to implement the new provision. The issue ..read more

The Twitter account of ‘True Indology’, an activist and social media commentator & unabashed historian, has been suspended yet again arbitrarily. On Wednesday, Twitter barred TrueIndology from posting tweets after suspending the account after True Indology involved in a debate with a Banglore IPS officer D Roopa regarding scriptural backing of Fireworks in India. So far, the reasons for the suspension are not known but it is quite implied from what was expressed by D Roopa as to what might be the reason of the suspension. As the argument continued and many other people joined in to offer c ..read more

Kerala Governor Arif Mohammad Khan has given his accent to a draconian ordinance by Kerala’s LDF government amending the Kerala Police Act that provides for jail term for any social media or cyber post that is deemed “offensive” or threatening. The Governor’s office on  Saturday confirmed that he had signed the ordinance that incorporates a new Section, 118 (A), in the Kerala Police Act. Accordingly, any person who creates or sends any information that is offensive or is intended to offend or threaten another person, through any means of communication, is liable to face imprisonment of fi ..read more

Ritu Chaudhary and Armaan Motiwala are Fifth Year Law Students Pursuing Business Law Specialisation at NMIMS Kirit P. Mehta School of Law, Mumbai.   Abstract The criminal justice system of India is extensively regarded as one of the most disorganized justice systems of the world. From constant delay in investigation and inquiry to mechanical and outdated approach used by the police officials while handling a case, the victims have to face court delays and procedural lags in order to get justice in this country. Every person has an inalienable right to fair and speedy trial but the realit ..read more

K.Yugantara* Abstract India is a cosmopolitan country with a mosaic of cultures, customs, faith and beliefs reflecting unity in diversity. Freedom of religion exists with other rights such as equality and non-discrimination and laws cannot exist too far apart from social norms. This paper focuses on the  protracted debate surrounding the implementation of the Uniform Civil Code in a heterogeneous society like India, where various personal laws exist, which is Article 44 of the Constitution. A ray of hope was seen when gender developmental schemes were being legislated and Article 44 of t ..read more

Anushree Poddar and Ankita Manchanda*    Abstract The Real Estate Sector in India is infamous for its black money transactions. While the government has passed various laws to curb this practice and has significantly been able to do so in the primary real estate market,the secondary real estate market continues to lack transparency. The buyer and the seller of a property often come into a mutual agreement for the purpose of tax evasion by undervaluing the property. This leads to huge losses of tax revenue for the government. The aim of this paper is to explain this prevailing practi ..read more

Bangladesh’s Cabinet recently approved instating the death penalty as the maximum punishment for those convicted of rape and sexual assault. Previously, a life sentence served as the maximum punishment a convicted person could receive. In an effort to stand against the “government’s failure to provide security for women and the surge of rapes,” Bangladeshi lawmakers have passed this statute in response to recent protests across Bangladesh. According to Human Rights Watch (HRW), the protests began after a video of a group of men attacking, stripping and sexually assault ..read more