First Step Towards Digital India – Setting Up Regional Supreme Court Benches
The author, an eminent Senior Advocate and champion of judicial independence points out that what was in the realm of a dream till now, namely, the constitution of regional Supreme Court Benches, may soon become reality. The Hon'ble Chief Justice of India, Mr. H.L. Dattu, has clearly indicated that he is in favour of such regional Benches. The Hon'ble Prime Minister's Vision of "Digital India" may help lawyers at remote places to argue matters before Supreme Court Judges sitting in Delhi or before the regional Benches
CIT vs. Hermes Developers (Bombay High Court)
S. 80IB(10): Super built-up area cannot be equated with built-up area
The concept of "super built-up" area is used by builders to get higher price and the super built-up area includes common area of stair-case and balcony area. Since super built-up area cannot be equated with built-up area it cannot be stated in the instant case that the area of the flat is more than 1500 […]
The Stock Holding Corporation of India vs. CIT (Bombay High Court)
S. 244A: Refund of self-assessment tax is entitled to interest
(i) The contention of revenue is that no interest at all is payable to the petitioner under Section 244A(1)(a) and (b) of the Act unless the amounts have been paid as tax. It would not cover cases where the payment is gratuitous as is evident from the fact that the petitioner in its computation after […]
Jagati Publications Ltd vs. ITAT (Bombay High Court)
S. 255(3): Action of ITAT President in forming Special Bench lacking in propriety
During the pendency of the assessee's appeal before the Division Bench of the Tribunal, the CBDT addressed a letter to the President of the Tribunal and sought the constitution of a Special Bench u/s 255(3) for hearing the appeal. The President referred the issue to the Vice President who in turn referred it to the […]
Regards,
Editor,
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CBDT's Digital Evidence Investigation Manual
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