Judgement

Payment of foreign commission is not taxable in India (ACIT, Ahmedabad vs. Apex Dye Stuff Industries)(Income Tax Appellate Tribunal) (07.02.2024)
The assessee is a partnership firm engaged in the business of manufacturing and trading of fertilizers, chemical and paints during the year under cons....
MANU/IB/0043/2024
Direct Taxation
Mere factum of two set of invoices is not sufficient to prove charge of clandestine removal in absence of positive evidence with regard to the same (Sharda Rerollers Pvt Ltd vs. Commissioner of CGST, CX and Customs)(Customs, Excise and Service Tax Appellate Tribunal) (08.02.2024)
The facts of the case are that, the departmental officers searched the factory premises of the Appellant and during the course of search some pages co....
MANU/CK/0019/2024
Customs
In case of defamation, it is not the publication itself but the communication of the alleged libelous material is relevant (Gav Developers Pvt. Ltd. Vs. The Publishers Dainik Jagran and Ors. (Neutral Citation: 2024:DHC:809))(High Court of Delhi) (05.02.2024)
The Appellant is aggrieved by the impugned order vide which the Trial Court rejected of the plaint of the Appellant. The Learned Trial Court further h....
MANU/DE/0776/2024
Civil
A penal statute is required to be construed strictly, it is not open to expand the scope of the words used in a penal statute so as to fasten liability (Unique Trading Company and Ors. Vs. Income Tax Officer - 18(3)(5) and Ors. (Neutral Citation: 2024:BHC-AS:5572))(High Court of Bombay) (05.02.2024)
Present is an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) to quash the complaint lodged by the Income Tax Authorities....
MANU/MH/0690/2024
Direct Taxation
Assessing Officer before issuing any notice under Section 148-A of IT Act, shall conduct an enquiry with the prior approval of the specified authority (Popatlal Umedmalji Jain Vs. The Income Tax Officer, Ward 1(5) and Ors. (Neutral Citation: 2024:BHC-AUG:2402-DB))(High Court of Bombay) (05.02.2024)
The Petitioner has invoked jurisdiction of present Court under Article 226 of the Constitution of India, 1950 thereby praying for issuance of Writ of ....
MANU/MH/0729/2024
Direct Taxation
When duty drawback is not paid within a period of three months from the date of filing of claim, the claimant would be entitled to interest in addition to the amount of drawback (Union of India (UOI) and Ors. Vs. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd. (Neutral Citation: 2024 INSC 83))(Supreme Court) (05.02.2024)
In present matter, Respondent is a class-I contractor specializing in the field of civil contract works especially funnelling and hydro electric power....
MANU/SC/0081/2024
Customs