Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024
Live LawNOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. 2024 LiveLaw 136 ORDERS/JUDGEMENTS Share Application Money Or Repayment Doesn't Attract Penalty Section 269SS And 269T: Calcutta High Court Citation: 2024 LiveLaw 127 Case Title: Commissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Filing Information In Sealed Covers For Enforcement Of Arbitral Award Is Contrary To Natural Justice: Calcutta High Court Citation: 2024 LiveLaw 131 Case Title: Uphealth Holdings Inc VS Glocal Healthcare Systems Pvt Ltd And Ors The Calcutta High Court bench of Justice Ravi Krishan Kapur held that the procedure of filing information in sealed covers for enforcement of arbitral award is contrary to the basic process of justice. In these commercial matters, there is no place for confidentiality nor privacy nor sealed covers.” Time Spent From Award Correction And Delivery Of Signed Copy Of Order Should Be Excluded From The Period Of Limitation: Calcutta High Court Citation: 2024 LiveLaw 132 Case Title: Saltee Productions Private Limited Vs. Indus Towers Limited The Calcutta High Court bench of Justice Hiranmay Bhattacharyya held that the starting point of limitation for setting aside an award in a case where a request under Section 33 of the Arbitration Act is made is the date of disposal of such request. In these commercial matters, there is no place for confidentiality nor privacy nor sealed covers.” Letter By Joint Secretary Can't Override Plain And Unambiguous Provision Of Income Tax Act, 1961 And Finance Act: Calcutta High Court Citation: 2024 LiveLaw 134 Case Title: The Royal Bank Of Scotland N.V. @ Abn Amro Bank N.V. Vs Director Of Income Tax, International Taxation 2, Kolkata The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.