Judgement

If any deposit of ESI/PF contribution made by assessee before due date as contemplated by the parent Act, then said amount is allowable as deduction (Mangatrai, Hyderabad vs. DCIT)(Income Tax Appellate Tribunal) (27.03.2024)
In present case, Assessee is a partnership firm carrying on business of trading in Gold & silver ornaments and other precious and semi-precious stones....
MANU/IH/0068/2024
Direct Taxation
Demand of Service Tax on ocean freight cannot sustain (BSV Shipping Agencies Private Limited vs. Commissioner of GST and Central Excise)(Customs, Excise and Service Tax Appellate Tribunal) (25.03.2024)
The Appellant is engaged in providing Custom House Agent Services, Steamer Agent Services and Business Support Services. The Appellant collected exces....
MANU/CC/0086/2024
Service Tax
If a service is rendered, but no consideration is received, service tax cannot be charged (The Commissioner, Central Excise & Service Tax vs. Pharmax Corporation Ltd)(Customs, Excise and Service Tax Appellate Tribunal) (27.03.2024)
In present matter, Pharmax Corporation Ltd. provides various services and pays service tax on them. During the course of audit and scrutiny of balance....
MANU/CE/0092/2024
Service Tax
Writ Court cannot sit in appeal against orders of Disciplinary Authority and Appellate Authority which are prescribed Statutory Authorities under Rules and Regulations (Anoop Kumar Mishra vs. Airport Authority Of India & Anr. (Neutral Citation: 2024: DHC: 2451-DB))(High Court of Delhi) (28.03.2024)
The Petitioner has filed the instant writ petition seeking issuance of issue a writ of Certiorari to quash the order by the appellate body i.e. sub- c....
MANU/DE/2323/2024
Service
It is always open for the employer to change the promotion criteria as and when deemed necessary (Govt Of Nct Of Delhi & Ors. vs. Jay Prakash Soja (Neutral Citation: 2024: DHC: 2462-DB))(High Court of Delhi) (28.03.2024)
The present writ petition under Articles 226 and 227 of the Constitution of India, 1950 seeks to assail the order passed by the learned Central Admini....
MANU/DE/2322/2024
Service
Dishonest inducement is the sine qua non to attract the provisions of Sections 415 and 420 of IPC (A.M. Mohan Vs. The State represented by SHO and Ors. (Neutral Citation - 2024 INSC 233))(Supreme Court) (20.03.2024)
The present appeal challenges the order passed by the learned Single Judge of the High Court, whereby the High Court rejected the petition filed by th....
MANU/SC/0227/2024
Criminal