Judgement Interest earned by the assessee is eligible for deduction under Section 80P(2)(a) of IT Act (P P Pandurang Gramin Bigarsheti vs. Assessment Unit, Income Tax Department)(Income Tax Appellate Tribunal) (26.06.2024)Assessee is a Co-operative Credit Society engaged in the business of providing credit facilities to the members by accepting deposits from members. As.... MANU/IP/0141/2024Direct TaxationIn absence of any allegation of fraud or collusion, CA certificate is sufficient to grant the refund claim (Faxtel Systems (India)Pvt Ltd vs. The Principal Commissioner Customs)(Customs, Excise and Service Tax Appellate Tribunal) (25.06.2024)Issue in the present appeal is regarding refund of Special Additional Duty paid on import of goods. The Appellant had re-imported goods and it was cle.... MANU/CB/0139/2024CustomsTransaction value has to be accepted unless there are compelling reasons to reject the same (Saash Enterprises vs. The Commissioner of Customs)(Customs, Excise and Service Tax Appellate Tribunal) (27.06.2024)The Appellantfiled a Bill of Entry No.8730452 dated 11th December, 2012 for clearance of different items such as laminators, wire binding machines, pa.... MANU/CB/0141/2024CustomsUnless the findings are patently incorrect and against the evidence, an order of acquittal cannot be reversed (A.T Varghese vs.Appukuttan (Neutral Citation: 2024/KER/45864))(High Court of Kerala) (26.06.2024)Present is an appeal against acquittal. The de facto complainant/victim is the Appellant. He expired and his legal heirs are the additional appellants.... MANU/KE/2177/2024CriminalOrder of pre-arrest bail being an extra ordinary privilege, should be granted only in exceptional cases (Qaboos T vs. State Of Kerala (Neutral Citation: 2024/KER/46798))(High Court of Kerala) (27.06.2024)Present applications are filed under Section 438 of the Code of Criminal Procedure, 1973, for orders of pre-arrest bail. The Petitioners are the accus.... MANU/KE/2183/2024CriminalOnce a Resolution Plan is approved by the COC, it shall be binding on all the stakeholders (The National Sewing Thread Company Limited vs. Deputy Commissioner Of Income Tax &Ors. (Neutral Citation: 2023:DHC:4471-DB))(High Court of Delhi) (24.06.2024)The Petitioner is seeking quashing of the Assessment Order issued by the Respondent no. 1/Deputy Commissioner of Income Tax under Section 143(3) of In.... MANU/DE/4232/2024Direct TaxationIf there is a fundamental breach of policy, Insurance Company has to pay compensation amount to claimants and thereafter, can recover the same from the owner of the vehicle (Jaya and Ors. Vs. Sopan and Ors. (Neutral Citation: 2024:BHC-NAG:6437))(High Court of Bombay) (24.06.2024)The claim petition was preferred under Section 166 of the Motor Vehicles Act, 1988 by the Appellants being dependants of the deceased and have claimed.... MANU/MH/3742/2024Motor Vehicles