Judgement

IBC has overriding effect on all the acts including Income Tax Act (Ajnara India Ltd., Delhi vs. ACIT)(Income Tax Appellate Tribunal) (16.02.2023)
The assessment proceedings have been initiated against the Assessee and an assessment order came to be passed by disallowing the expenditure of Rs. 44....
MANU/ID/0242/2023
Direct Taxation
Non-consideration of the decision of the High Court/Supreme Court constitutes mistake apparent from record and is rectifiable within the meaning of Section 254(2) of the IT Act (Deputy Commissioner Of Income Tax vs. Alert Detective Force, Bangalore)(Income Tax Appellate Tribunal) (17.02.2023)
Present is a Miscellaneous Petition (MP) filed by the Revenue under Section 254(2) of the Income Tax Act, 1961 (IT Act) praying for rectification of t....
MANU/IL/0069/2023
Direct Taxation
In the absence of any legal rights being prima facie shown, a relief of a temporary injunction cannot be granted (Mr. Surendra Subhedar Singh vs. Assistant Municipal Commissioner, MCGM)(High Court of Bombay) (16.02.2023)
Present is an appeal filed by the Appellant/Plaintiff assailing an order passed by the learned Ad-hoc Judge, whereby a notice of motion filed by the A....
MANU/MH/0546/2023
Civil
Provisions of GST enactment cannot be interpreted so as to deny right to carry on Trade and Commerce to any citizen (Rohit Enterprises vs. The Commissioner)(High Court of Bombay) (16.02.2023)
The Petitioner is a proprietary firm engaged in the business of fabrication work. The Petitioner filed appeal under section 107 of the Maharashtra Goo....
MANU/MH/0515/2023
Goods and Services Tax
Deposit of 25% of the amount by the auction purchaser is mandatory and full amount of the purchase money must be paid within fifteen days from the date of the sale (Gas Point Petroleum India Limited Vs. Rajendra Marothi and Ors.)(Supreme Court) (10.02.2023)
The original Respondent No. 1 - objector before the Executing Court has preferred the present appeal, feeling aggrieved with the impugned judgment pas....
MANU/SC/0114/2023
Civil
Provision of review is not to scrutinize the correctness of the decision but to correct the error, which is visible on face of the record (Pancham Lal Pandey vs. Neeraj Kumar Mishra and Ors.)(Supreme Court) (15.02.2023)
In present matter, the Government of Uttar Pradesh decided to take Sanskrit Vidyalaya and Mahavidyalaya on Grant-in-Aid List. The criteria for taking ....
MANU/SC/0130/2023
Service