Judgement

In the absence of fresh tangible material, the action under Section 147 of the IT Act by the AO is not tenable (M.A. Projects Pvt. Ltd., New Delhi vs ACIT)(Income Tax Appellate Tribunal) (20.05.2022)
The case of the assessee has been taken up for scrutiny and assessment order under Section 153A read with 143(3) of the Income Tax Act, 1961 (IT Act) ....
MANU/ID/0729/2022
Direct Taxation
Interest earned by the assessee on surplus held with cooperative banks would be eligible for deduction under Section 80P(2)(d) of the IT Act (The ACIT vs. The Sardar Patel Co Opertaive Credit Society)(Income Tax Appellate Tribunal) (20.05.2022)
The Revenue is in appeal in respect of the allowability of deduction under Section 80P(2)(d) of the Income Tax Act, 1961 (IT Act) in respect of intere....
MANU/IB/0267/2022
Direct Taxation
Appellate Authority can extend limitation period for 60 days only on showing of sufficient cause (District Ayurvedic Officer, Sirmour and Ors. Vs. Joint Labour Commissioner-cum-Appellate Authority, Himachal Pradesh and Ors.)(High Court of Himachal Pradesh) (23.05.2022)
The question to be adjudicated in all present petitions is whether Section 7(7) of the Payment of Gratuity Act, 1972 permits condoning the delay in fi....
MANU/HP/0588/2022
Service
Writ Courts must not hesitate to exercise their jurisdiction under Article 226 of Constitution, where the actions of the State are violative of fundamental rights (Merta Investment Pvt. Ltd. Vs. The Vice Chairman Delhi Development Authority and Ors.)(High Court of Delhi) (24.05.2022)
The instant writ petition has been filed under Article 226 of the Constitution of India, 1950, challenging impugned Order passed by the Director (Old ....
MANU/DE/1830/2022
Commercial
Re-appreciation of the evidence on record by the High Court in exercise of powers under Articles 226/227 of the Constitution of India is not permissible (State Bank of India and Ors. Vs. K.S. Vishwanath)(Supreme Court) (20.05.2022)
The Appellant - SBI - employer has preferred the present appeal against the impugned judgment passed by the High Court by which the High Court has con....
MANU/SC/0698/2022
Service
Once the prosecution had successfully established the chain of events, the burden is on the accused to prove it otherwise (Sabitri Samantaray vs. State of Odisha)(Supreme Court) (20.05.2022)
Present appeals are directed against the judgment and order passed by the High Court. The High Court vide order impugned acquitted the daughter of th....
MANU/SC/0712/2022
Criminal