Tax Guru30m
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 Guru47m
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 Guru34m
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 Guru1h
Bombay HC upholds reinstatement with 50% back wages for terminated worker
Ultimately, the Bombay High Court upheld the Labor Court’s decision to reinstate Deokar with 50% back wages. The court, ...
Tax Guru15m
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 Guru38m
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 Guru37m
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
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 Guru52m
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 Guru14h
SEBI proposes Measures to Ease of Business for ESG Rating Providers
Measures towards Ease of Doing Business for ESG Rating Providers (ERPs) 1.1. This Board Memorandum proposes amendments to the SEBI (Credit Rating Agencies) Regulations, 1999 ( “CRA Regulations”) to ...
Tax Guru14h
SEBI Simplifies ESG Reporting for Listed Entities
4.6.1.1. SEBI circular dated July 12, 2023, mandates reasonable assurance for BRSR Core, beginning with top-150 listed entities (by market capitalization) from FY 2023–24 and gradually extended to the ...
Tax Guru14h
SEBI proposes measures for Small and Medium REITs’ Ease of Business
1.1. This Board Memorandum proposes amendments to the SEBI (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”) to introduce measures for Ease of Doing Business (“EoDB”) for Small ...