Judgement

When the goods are liable for confiscation, imposition of redemption fine and penalty under Sections 125 and 112(a) of Customs Act are automatic (Hindustan Unilever Ltd vs. Commissioner of Customs (Export))(Customs, Excise and Service Tax Appellate Tribunal) (01.05.2024)
The Appellant had filed the Bill of Entry before the Customs authorities for clearance of the imported goods namely, "Dove AP Original Whitening, Dove....
MANU/CM/0097/2024
Customs
Interest received on fixed deposits with the bank is business income (Income Tax Officervs. Saket Group Of Aawas Nirman)(Income Tax Appellate Tribunal) (01.05.2024)
The assessee is a partnership firm and is carrying on the business of builders and developers. The learned CIT(A), vide impugned order, allowed the gr....
MANU/IU/0253/2024
Direct Taxation
Court would intervene only where the view taken and reasoning advanced by the Rent Controller suffers the vice of perversity (Satpal Singh Sarna & Ors vs. Satya Prakash Bansal (Neutral Citation: 2024:DHC:3323))(High Court of Delhi) (29.04.2024)
By way of present petition brought under proviso to Section 25B(8) of the Delhi Rent Control Act, the landlords have assailed order of the learned Ren....
MANU/DE/3107/2024
Tenancy
Writ of habeas corpus can be issued only if detention is illegal (Sagar Maruti Suryawanshi Vs. State of Maharashtra and Ors. (Neutral Citation: 2024:BHC-AS:19729-DB))(High Court of Bombay) (29.04.2024)
By present writ petition filed under Article 226 of the Constitution of India, 1950, the Petitioner seeks a declaration that his detention beyond twen....
MANU/MH/2766/2024
Criminal
Process of labelling or re-labelling amounts to manufacture (Commissioner of Central Excise, Belapur Vs. Jindal Drugs Ltd. (Neutral Citation: 2024 INSC 354))(Supreme Court) (30.04.2024)
Present is an appeal by the revenue under Section 35L(1)(b) of the Central Excise Act, 1944 (Central Excise Act) against the order passed by the Custo....
MANU/SC/0362/2024
Excise
Department must adhere to the timeline for refund stipulated under Section 38(3) of the Delhi Value Added Tax Act (Commissioner of Trade and Taxes Vs. FEMC Pratibha Joint Venture (Neutral Citation: 2024 INSC 364))(Supreme Court) (01.05.2024)
The issue for consideration is whether the timeline for refund under Section 38(3) of the Delhi Value Added Tax Act, 2004 must be mandatorily followed....
MANU/SC/0371/2024
Sales Tax/VAT