demand Archives | SCC Times

Husband demanding money from wife’s paternal home for rearing, maintaining of a newborn baby, not ‘dowry’: Patna High Court

The essential element of dowry is payment or demand of money, property or valuable security given or agreed to be given as “consideration of marriage”.

Case Briefs High Courts

‘Mere recovery of amount cannot prove alleged demand of bribe’; Telangana HC sets aside conviction against Sub-Inspector of Police

“The Investigating Officer becomes functus officio when charge sheet is filed after investigation, unless there will be further investigation under Section 173(8) of the Criminal Procedure Code, 1973.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

Demand of service tax u/s 73-A of Finance Act, 1994 incorrect when broadcaster’s service tax is collected and not retained: CESTAT reiterates

“With coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.”

Case Briefs High Courts

Delhi High Court directs VAT Authorities to process Flipkart’s VAT refund along with interest

A pre-deposit does not partake the character of a tax or duty. Those are sums which are deposited by an assessed solely for the purposes of pursuing the remedy of appeal.