Tax Guru25m
Industrial Tribunal lacks authority to review penalty under Section 11A
Writ petition is filed challenging the order dated 25.01.2019 in A.P.No.44 of 2014 on the file of the Presiding Officer, Industrial Tribunal, Tamil Nadu, Chennai. 2. The brief facts of the case are as ...
Tax Guru40m
Executive Secretary Not a Workman under Industrial Disputes Act, 1947: Karnataka HC
Karnataka High Court addressed whether Smt. N. Bhuvaneshwari, employed as an Executive Secretary at Ambuthirtha Power Private ...
Tax Guru41m
No additions could be made merely on basis of statement u/s 132(4) without incriminating evidence
Conclusion: Assessee could not have been subjected to additions in case of search/survey operations merely on basis of statement recorded under section 132 (4) unless and until some corroborative ...
Tax Guru44m
Termination of worker for lawful order of transfer is valid: Karnataka HC
The Labour Court by the impugned award set aside the termination order passed against the workman and directed reinstatement ...
Tax Guru47m
Non-Disclosure of Labour Court Proceedings Justifies Dismissal from Service: Gujarat HC
In the case of Chamar Prabhuram Shantilal vs Murugappa Morgan Thermal Ceramic Ltd., the Gujarat High Court dealt with a petition filed under Articles 226 and 227 of the Constitution of India, ...
Tax Guru48m
No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years
“Further, no dispute has been raised on the serve of notice u/s 153C during the course of assessment proceedings as perused form the records. Therefore, the ground of the appellant that the initiation ...
Tax Guru57m
Refund for unutilized ITC was not allowed except in specific circumstances u/s 54 of CGST
Conclusion: Refund for unutilized Input Tax Credit ( ITC ) could only be claimed under specific circumstances prescribed ...
Tax Guru58m
Trade union recognition is not enforceable as a right without a statutory provision: Karnataka HC
The Court noted that there is no statutory provision in the State of Karnataka that governs the recognition of trade unions. The recognition of a union, as per the law, is at the discretion of the ...
Tax Guru1h
Person discharging managerial functions cannot be treated as a workman: Karnataka HC
Karnataka High Court addressed the case of Mphasis Limited versus Ashok S. Narayanpur, where the issue was whether the respondent’s role as a Project Lead in Mphasis fell under the definition of ...
Tax Guru1h
Individual Workmen Cannot Seek Regularization Without Union Support
Secretary to the Department of Labour, where the central issue was whether an individual workman could raise an industrial dispute regarding the regularization of employment. Respondent No. 2, ...
Tax Guru3h
LODR Amendments: Revised Secretarial Audit & Financial Disclosures Rules
Under the latest LODR amendments, SEBI has specified that an individual may be appointed for a term of 5 years and a firm may be appointed for a maximum of 2 terms of 5 years each subject to the ...
Tax Guru4h
Provisions for Charges Under Companies Act 2013 & Key CHG Forms
Summary: Under the Companies Act 2013, a “charge” refers to an interest or lien created on a company’s property or assets as security, including mortgages. Charges serve to secure loans or debentures ...