Judgement Minimisation of tax liability, as long as it is through legitimate tax planning and without using colourable devices, is not at all illegal (Michael E Desa vs. Income Tax Officer, International Taxation Ward 1(1))(Income Tax Appellate Tribunal) (20.09.2021)The assessee is a non-resident Indian. During the relevant previous year, the assessee sold a property, of which he was 50% co-owner on an earning of ....MANU/IU/0631/2021Direct TaxationIn a case of revocable Trust, the provisions of Section 61 to 63 of IT Act were applicable and the assessee could not be assessed as AOP (ITO - 22(1)(6) Vs. ARCIL AARF-I-1 Trust)(Income Tax Appellate Tribunal) (15.09.2021)Assessee is a Trust created by Asset Reconstruction Company India Ltd. (ARCIL) for the purpose of liquidating/recovering/realizing the non-performing ....MANU/IU/0629/2021Direct TaxationOffence under Section 307 of IPC is a crime against the society and so proceedings under the same cannot be quashed only on the ground of compromise (MUKHTIYAAR ALI & ORS. Vs. THE STATE NCT DELHI & ORS)(High Court of Delhi) (20.09.2021)The present petition was filed under Section 482 of code of Criminal Procedure, 1973 (Cr.P.C) for quashing FIR registered for offences under Sections ....MANU/DE/2062/2021Criminal“Astrological incompatibility” cannot be used as a ground to avoid Rape charges (Avishek Asit Mitra vs. The State of Maharashtra)(High Court of Bombay) (20.09.2021)The applicant has filed present revision under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973 (Cr.P.C.) against dismissal o....MANU/MH/2683/2021CriminalReinstatement with full back wages is not automatic in every case of unlawful termination/ dismissal (Allahabad Bank and Ors. vs. Krishan Pal Singh)(Supreme Court) (20.09.2021)The present appeal has been preferred by the Appellant-Bank against the order passed by High Court quashing the Industrial Tribunal’s order of directi....MANU/SC/0665/2021Labour and IndustrialSole Arbitrator, who was appointed by designation, can continue the arbitration proceedings even after his retirement and can pass the award (Laxmi Continental Construction Co. vs. State of U.P. and Ors.)(Supreme Court) (20.09.2021)A contract was entered into between the parties regarding the earthwork vide agreement dated 06.02.1988. During the contract work, various disputes an....MANU/SC/0664/2021Arbitration