Judgement Payment made by hospital to consultant doctors requires deduction of tax at source under Section 194J of IT Act (DCIT (OSD)(TDS)-2(2) Vs. Sir Hurkisondas Nurrotumdas Hospital & Research Centre)(Income Tax Appellate Tribunal) (12.07.2021)The revenue is aggrieved by findings of Learned Commissioner of Income Tax (Appeal) [CIT(A)] that, the payment made by assessee hospital to certain co....MANU/IU/0428/2021Direct TaxationPast history of assessee is a proper and reasonable guideline for estimation of income after rejection of books of account (L.P.R. Construction vs. Deputy Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (15.07.2021)The only issue arises in this appeal of the assessee is regarding addition made by Assessing Officer by applying net profit rate of 7% as against net ....MANU/IW/0036/2021Direct TaxationSubstantive right cannot be denied merely on procedural irregularity (Maini Precision Products Ltd. Vs. Commissioner of Central Tax)(Customs, Excise and Service Tax Appellate Tribunal) (12.07.2021)The present appeal is directed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby the Commissioner has rejected th....MANU/CB/0051/2021ExciseEvery driving licence, notwithstanding its expiry, continues to be effective for a period of 30 days from day of its expiry (Baksha Ram vs. Heena and Ors.)(High Court of Delhi) (12.07.2021)Appellant (owner of the offending vehicle) impugns judgment passed by the Motor Accident Claims Tribunal to the limited extent that, it grants recover....MANU/DE/1245/2021Motor VehiclesWrit petition is maintainable if Assessment Order passed without complying with the procedure laid down in the Scheme and in violation of principles of natural justice (RMSI Private Limited vs. National E-Assessment Centre)(High Court of Delhi) (14.07.2021)Present petition has been filed by the Petitioner challenging the Assessment Order passed under Section 143(3) read with Sections 143(3A) and 143(3B) ....MANU/DE/1294/2021Direct TaxationProtection under Section 197 of the CrPC is not be available to public servant prosecuted under Section 48 of Water Act (Noorulla Khan vs. Karnataka State Pollution Control Board and Anr.)(Supreme Court) (13.07.2021)Present appeal challenges the order passed by the High Court. Sandur Gram Panchayat, Sandur, Karnataka and the Appellant, who at the relevant time was....MANU/SC/0454/2021CriminalEx-Parte Decree passed against a minor not represented by a duly appointed guardian is a nullity (K.P. Nataranjan vs. Muthalammal)(Supreme Court) (16.07.2021)In a Civil Revision Petition filed under Section 115 of the Code of Civil Procedure, 1908 (CPC), challenging an order of the trial Court refusing to c....MANU/SC/0452/2021Civil