Judgement

Interest income earned by cooperative society on deposits made out of surplus funds with cooperative banks as well as schedule bank qualifies for deduction (Talegaon Nagari Sahakari Patsanstha Limited vs. Income Tax Officer)(Income Tax Appellate Tribunal) (03.06.2024)
In facts of the case, the Appellant is a Cooperative Society registered under the Maharashtra Co-operative Societies Act, 1960. It is engaged in the b....
MANU/IP/0120/2024
Direct Taxation
Services received by permanent establishments of Appellant abroad cannot be considered as services received in India, demand of service tax is not sustainable (RS Software India Limited vs. Commissioner of Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (04.06.2024)
The Appellant is engaged in development of software at its development centre in Kolkata. The Appellant is registered with Service Tax Commissionerate....
MANU/CK/0157/2024
Service Tax
Extended period of limitation cannot be invoked when there is no intention to evade payment of Service Tax (Shree Balaji Engicons Pvt. Ltd. Vs. Commissioner, Central Excise, Customs and Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (04.06.2024)
In facts of present case, the Appellant have executed two work orders dated 31.07.2007 and 24.03.2007 for their client viz. Vedanta Aluminium Limited,....
MANU/CK/0158/2024
Service Tax
Appointment of arbitrator can be challenged only in circumstances that give rise to justifiable doubt as to his independence or impartiality (Mr. Shyamal Mukherjee vs. Pricewaterhouse Coopers Services LLP)(High Court of Karnataka) (04.06.2024)
Present Petition is filed under Section 11(5) of the Arbitration and Conciliation Act, 1996, ('the Act, 1996') seeking appointment of a sole Arbitrato....
MANU/KA/1596/2024
Arbitration
Fixation of cut off dates is permissible and is largely immune from judicial scrutiny, unless the person aggrieved makes out a positive case of arbitrariness (Ajay vs Employees State Insurance Corporation And Anr. (Neutral Citation: 2024:DHC:4720))(High Court of Delhi) (03.06.2024)
In facts of present case, the Petitioner is the ward of an Insured Person (“Ward of IP”) within the meaning of Employees’ State Insurance Act, 1948. T....
MANU/DE/4029/2024
Education
Court must consider nature and gravity of accusation, antecedent of accused, possibility of accused to flee from justice, while deciding anticipatory bail (Atul Kumar Tripathi vs. State Of U.P. (Neutral Citation: 2024:AHC:101797))(High Court of Allahabad) (05.06.2024)
The present application has been moved seeking anticipatory bail in Case registered under Sections - 419, 420, 467, 468, 471, 406, 506, 120-B of India....
MANU/UP/1959/2024
Criminal