Judgement Application filed by Financial Creditor has to be admitted on satisfaction that, default has occurred and application is complete, and no disciplinary proceeding against proposed IRP is pending (State Bank of India Vs. Indo Alusys Industries Pvt. Ltd.)(NATIONAL COMPANY LAW APPELLATE TRIBUNAL) (03.05.2021)The present application is filed under Section 7 of The Insolvency and Bankruptcy Code, 2016, read with Rule 4 of the Insolvency and Bankruptcy (Appli....MANU/NC/1053/2021InsolvencyAO gets jurisdiction to reopen assessment only after recording the reasons for reopening and thereafter, issuing notice under Section 148 of IT Act within prescribed time (Kusumben Sumant Bhai Patel vs. Income Tax Officer)(Income Tax Appellate Tribunal) (05.05.2021)The assessee individual, filed her return of income admitting income of Rs.2,27,890. AO received information that the assessee, along with 4 others, h....MANU/IH/0149/2021Direct TaxationLIBOR rate of interest is applicable while computing the notional interest on receivables from the associated enterprises (AEs) (Shakti Hormann Private Limited vs. Dy. Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (07.05.2021)The brief facts of the case are that, the assessee is a Private Limited company engaged in the business of manufacturing steel rods filed its return o....MANU/IH/0142/2021Direct TaxationProvisions of compassionate appointment are applicable upon employees of the District Rural Development Agency (Km. Kalyani Mehrotra vs. State Of U.P.)(High Court of Allahabad) (05.05.2021)The writ Petitioner had challenged an order whereby claim for grant of compassionate appointment under the U.P. Recruitment of Dependents of Governmen....MANU/UP/0592/2021ServiceExamination of independent witnesses is not an indispensable requirement and non-examination is not necessarily fatal to the prosecution case (Guru Dutt Pathak vs. State of Uttar Pradesh)(Supreme Court) (06.05.2021)The original accused has preferred the present appeal dissatisfied with the impugned judgment and order passed by the High Court, by which the High Co....MANU/SC/0342/2021CriminalProviso 6 to Section 92 of Evidence Act is not applicable if the document is without any ambiguity (Mangala Waman Karandikar (D) tr. L.Rs. Vs. Prakash Damodar Ranade)(Supreme Court) (07.05.2021)Present appeal is filed against the judgment of the Bombay High Court, in Second Appeal, wherein the second appeal was allowed in favour of the Respon....MANU/SC/0343/2021CivilOrders framing charges or refusing discharge neither interlocutory nor final and not affected by bar under Section 397 (2) of Cr.PC (Sanjay Kumar Rai Vs. State of Uttar Pradesh and Ors.)(Supreme Court) (07.05.2021)Present appeal emanates from the judgment passed by the High Court whereby a criminal revision against the order of the Chief Judicial Magistrate, ref....MANU/SC/0346/2021Criminal