Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
The defendants contended that the suit, insofar as it invoked the right to be forgotten, was barred by limitation; the Court held that the plaint sought distinct reliefs for privacy, dignity and erasure of stigmatizing content apart from damages for defamation, and the suit was filed soon after the plaintiff's exoneration, hence it could not be rejected at the threshold under Article 75 of the Limitation Act, so the limitation objection failed. On the challenge to the interim injunction under Order XLIII Rule 1(r) CPC, the Court found the trial court's order narrowly tailored, not a blanket restraint on speech, and proportionately balancing Articles 19(1)(a) and 21 given irreversible reputational harm from perpetual online availability; the appeal was dismissed. - HC
The defendants contended that the suit, insofar as it invoked the right to be forgotten, was barred by limitation; the Court held that the plaint sought distinct reliefs for privacy, dignity and erasure of stigmatizing content apart from damages for defamation, and the suit was filed soon after the plaintiff's exoneration, hence it could not be rejected at the threshold under Article 75 of the Limitation Act, so the limitation objection failed. On the challenge to the interim injunction under Order XLIII Rule 1(r) CPC, the Court found the trial court's order narrowly tailored, not a blanket restraint on speech, and proportionately balancing Articles 19(1)(a) and 21 given irreversible reputational harm from perpetual online availability; the appeal was dismissed. - HC
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