Judgement In the absence of obligation to deduct tax at source, the assessee cannot be held to be an assessee in default (Khandesh Builders Ltd,, Jalgaon vs Deputy Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (10.01.2023)The Appellant is a company incorporated under the provisions of the Companies Act, 1956. It is engaged in the business of dealing in flats constructio.... MANU/IP/0024/2023Direct TaxationMere possibility of a law being administered in a manner which may conflict with constitutional requirements does not render it invalid (Association for Democratic Reforms and Ors. Vs. Union of India)(High Court of Delhi) (10.01.2023)The instant Writ Petition has been filed by the Association for Democratic Reforms ('Petitioner') seeking directions to constitute an independent trib.... MANU/DE/0098/2023CivilWhen an application filed within the time prescribed, the question of condonation of delay in re-filing have to be considered by Court in context of the explanation given for the delay (Shivshakti Enterprises Vs. Telecommunications Consultants India Ltd.)(High Court of Delhi) (09.01.2023)An application under Section 151 of the Code of Civil Procedure, 1908 has been filed on behalf of the Petitioner for condonation of delay of 85 days i.... MANU/DE/0114/2023ArbitrationNotice itself would be invalid, if signature of the Assessing Officer have not been affixed on the notice issued under Section 148 of the IT Act (Prakash Krishnavtar Bhardwaj Vs. Income Tax Officer and Ors.)(High Court of Bombay) (09.01.2023)Present Writ Petition filed under Article 226 of the Constitution of India, 1950 seeks from this Court, a Writ of Certiorari to quash and set aside th.... MANU/MH/0078/2023Direct TaxationApproval for issuance of notice ought to have been obtained from the authority specifically mentioned under Section 151(ii) of the IT Act (MA Multi-Infra Development Pvt. Ltd. Vs. The Assistant Commissioner of Income-Tax and Ors.)(High Court of Bombay) (09.01.2023)The Petitioner challenges the notice dated 31st March 2021 under Section 148 of the Income Tax Act, 1961 for the assessment year 2015-16, on the groun.... MANU/MH/0074/2023Direct TaxationExemption provisions are to be read as they are and to be construed literally and should be given a literal meaning (AMD Industries Limited (Earlier known as Ashoka Metal Decor Pvt. Ltd.) vs. Commissioner of Trade Tax, Lucknow and Ors.)(Supreme Court) (09.01.2023)The manufacturer – original revisionist has preferred the present appeal feeling aggrieved with the impugned judgment and order passed by the High Cou.... MANU/SC/0017/2023Other Taxes