Judgement

For the activities outside India, it is mandatory to obtain necessary approval as per Section 11(1)(c) of the IT Act (Sampark Livelihoods Promotion Trust vs. Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (08.08.2023)
The assessee is a trust registered under the Indian Trusts Act, 1882. The assessee filed application in Form 10A along with documents for obtaining re....
MANU/IL/0243/2023
Direct Taxation
A completed assessment cannot be disturbed based on fancy or whimsical grounds or on the basis of 'reason to suspect' (Captive Commerce Pvt. Ltd. vs ACIT)(Income Tax Appellate Tribunal) (09.08.2023)
Appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) arising from the assessment order passed b....
MANU/ID/1173/2023
Direct Taxation
Personal liberty of a person has to be balanced with that of any condition imposed on him by a Court of law (Parvin Juneja vs. Directorate Of Enforcement And Anr.)(High Court of Delhi) (09.08.2023)
The instant petition under Section 482 of the Code of Criminal Procedure, 1973 has been filed on behalf of petitioner seeking setting aside and modifi....
MANU/DE/5191/2023
Criminal
It is the duty of the insured/owner of vehicle to establish that he took reasonable care to engage the driver having valid authorization (Babasaheb and Ors. Vs. Shahid Khan Ibrahim Khan and Ors.)(High Court of Bombay) (08.08.2023)
The Appellants/original claimants impugn the judgment and award passed by the Motor Accident Claims Tribunal. The Tribunal passed an award for Rs. 1,5....
MANU/MH/3099/2023
Motor Vehicles
If the reasons for re-opening the assessment are based on incorrect facts, the notice issued for re-opening cannot be sustained (Arvind Sahdeo Gupta vs. Income Tax Officer and Ors.)(High Court of Bombay) (08.08.2023)
The challenge raised in present Writ Petition is to the notice dated 24th March, 2020 that has been issued by the Income Tax Officer under Section 148....
MANU/MH/3092/2023
Direct Taxation
Insurance company is expected to act on its promise in a fair manner and not just care for its own profits (Isnar Aqua Farms Vs. United India Insurance Co. Ltd.)(Supreme Court) (08.08.2023)
The issues that arise for consideration in present appeal is with regard to claim of compensation. During the year 1994, the Appellant, a registered p....
MANU/SC/0843/2023
Insurance