Judgement

Once the resolution plan is finalized then all the claims get extinguished (Nishant Singhal vs. Hasti Mal Kachhara)(NATIONAL COMPANY LAW APPELLATE TRIBUNAL) (28.02.2023)
Case set up by the Appellant is that, he had purchased an immovable property from Narendra Solves Pvt. Ltd. vide sale deed dated 18th February, 2015 a....
MANU/NL/0144/2023
Insolvency
Audit report can be filed even at the appellate stage (Jeevan Kalyana Sadhan vs. ITO)(Income Tax Appellate Tribunal) (02.03.2023)
The assessee is a trust, which had filed its return of income for the relevant assessment year year. However, when the return of income was filed, the....
MANU/IF/0031/2023
Direct Taxation
Cenvat credit on the service of Repair and Maintenance during warranty period is allowable (C.C.E. & S.T.-Rajkot Vs. Falcon Pumps Private Limited)(Customs, Excise and Service Tax Appellate Tribunal) (01.03.2023)
The issue involved is that whether the Appellant is entitled for cenvat credit in respect of after sale service provided during warranty period of the....
MANU/CS/0089/2023
Service Tax
Mere identity or similarity of the mark of which registration is sought, and the earlier mark, is not sufficient ground to reject the application seeking registration (Twentieth Century Fox Film Corporation Vs. The Registrar)(High Court of Delhi) (27.02.2023)
Present appeal under Section 91 of the Trade Marks Act assails order passed by the Senior Examiner of Trade Marks in the office of the Trade Marks Reg....
MANU/DE/1210/2023
Intellectual Property Rights
Where the complainant had already been examined as a witness in the case, Court cannot acquit accused merely on non-appearance of the complainant (BLS Infrastructure Limited Vs. Rajwant Singh and Ors.)(Supreme Court) (01.03.2023)
Present appeals are directed against the judgment and order passed by Delhi High Court dismissing petition filed by the Appellant against the order le....
MANU/SC/0185/2023
Criminal
Breach of contract does not give rise to criminal prosecution for cheating unless fraudulent or dishonest intention is shown right at the beginning of the transaction (Sarabjit Kaur Vs. The State of Punjab and Ors.)(Supreme Court) (01.03.2023)
The Appellant having failed before the High Court has filed the present appeal. A prayer was made for quashing of F.I.R. under Sections 420, 120-B and....
MANU/SC/0193/2023
Criminal