Judgement

Commercial wisdom of the CoC is to be given paramount importance for approval/rejection of a Resolution Plan (Sarda Agro Oils Ltd vs. Indian Bank)(NATIONAL COMPANY LAW APPELLATE TRIBUNAL) (23.11.2023)
Aggrieved by the Impugned Order, the Suspended Director and Promotor of the Corporate Debtor Company, preferred presentappeal, under Section 61 of the....
MANU/NL/0941/2023
Insolvency
Levy of penalty has to be clear as to the limb under which it is being levied (Suyash Holding And Estate Developers Pvt Ltd. Vs. Income-Tax Officer)(Income Tax Appellate Tribunal) (23.11.2023)
The Assessee has challenged the penalty order on various grounds. In the instant case, the AO initiated penalty under Section 271(1)(c) of the Income ....
MANU/IU/1042/2023
Direct Taxation
Any classification should be based on the description and function of an item as it is imported and not on its end-use (The Commissioner of Customs (Appeals) vs. Larsen & Toubro Ltd.)(Customs, Excise and Service Tax Appellate Tribunal) (30.11.2023)
The Respondent Larsen and Toubro Ltd. imported G-24 PL 001 GSM Chipset Wavecom (modem) vide Bill of Entry No.2120004 dated 02.09.2009, classifying the....
MANU/CB/0112/2023
Customs
Confessional statements given under Section 67 of the NDPS Act are inadmissible (Somdutt Singh @ Shivam vs. NCB (Neutral Citation: 2023:DHC:8553))(High Court of Delhi) (01.12.2023)
By way of the present applications, the Applicants seek grant of bail in Case under Sections 8/22(c)/23/25/29 of the Narcotic Drugs and Psychotropic S....
MANU/DE/7994/2023
Narcotics
Appointment to a higher post of an incumbent working on lower post is in the form of an accelerated promotion but it cannot be equated with normal mode of promotion (Pavnesh Kumar Vs. Union of India (UOI) and Ors. (Neutral Citation: 2023 INSC 1025))(Supreme Court) (28.11.2023)
The Appellant who was working as a constable with the Border Security Force (BSF), applied for the post of Sub-Inspector General Duty (GD) through Lim....
MANU/SC/1267/2023
Service
Suit seeking damages for illegal use of property is maintainable, even after, filing of suit for possession against the same property (Bharat Petroleum Corporation Ltd. And Anothervs. ATM Constructions Pvt. Ltd. (Neutral Citation: 2023 INSC 1042))(Supreme Court) (30.11.2023)
Challenge in the present appeal is to the order passed by the High Court, vide which the application filed by the Appellants/Defendants under Order VI....
MANU/SC/1283/2023
Property