Banking Companies Exempt from Minimum Alternate Tax u/s 115JB from AY 2013-14: ITAT rules in favour of

The Supreme Court criticized a Uttarakhand High Court judge for making unwarranted remarks against advocates during court proceedings. The apex court disapproved of the tendency of some judges to make personal and sweeping comments that undermine the professional dignity of lawyers. The court emphasized that judges should maintain decorum and restraint in their remarks while dealing with cases and that personal opinions should not affect their judicial conduct. The case highlights the judiciary's efforts to curb the arbitrary exercise of judicial powers and to ensure that courtrooms remain respectful and professional spaces.