Judgement Provisions of Section 13 of IT Act would be attracted only at the time of assessment and not at the time of grant of registration (National Real Estate Development Council vs. The Commissioner of Income Tax)(Income Tax Appellate Tribunal) (02.07.2024)Present is an appeal filed by the assessee against the order of the learned Commissioner of Income-tax (Exemption), rejecting application for registra....MANU/IB/0275/2024Direct TaxationService tax is not payable on the TDS paid by the Appellant on behalf of the foreign service provider (Indian Additives Ltd. vs. Commissioner of GST & Central Excise)(Customs, Excise and Service Tax Appellate Tribunal) (02.07.2024)The Appellant are service providers under the category of Intellectual Property Right Service, Scientific and Technical Consultancy Service etc. and w....MANU/CC/0224/2024Service TaxAdvances are adjusted against the bills received on completion of stages of contract and therefore, same are in the nature of earnest money and not liable to tax at the time of receipt (Neo Structo Constuction Private Ltd. Vs. Commissioner of Central Excise, Customs and Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (05.07.2024)In present case, the Appellant are engaged in providing taxable services in the category of (i) erection, Commissioning or installation (ii) maintenan....MANU/CS/0262/2024Service TaxWhatsapp conversations cannot be read as evidence without there being a proper certificate as mandated under the Evidence Act (Dell International Services Private Limited vs. Adeel Feroze and Ors. (Neutral Citation: 2024:DHC:4954))(High Court of Delhi) (02.07.2024)Petitioner has approached this Court under Article 226 and 227 of the Constitution of India challenging the Order passed by the Delhi State Consumer D....MANU/DE/4392/2024ConsumerAlignments of transmission lines are decided by experts in the field and Court cannot sit over the decision taken by the experts as an Appellate Authority (J.C. Flowers Asset Reconstructions Pvt. Ltd. Vs. Union of India & Ors. (Neutral Citation: 2024:DHC:4951))(High Court of Delhi) (02.07.2024)The Petitioner, an asset reconstruction company, has approached this Court for a direction to Respondent No.2 for changing the alignment/path and posi....MANU/DE/4396/2024ElectricityIn frivolous proceedings, Court owes a duty to look into many other attending circumstances emerging from record of the case over and above the averments (Jinendra Jagdish Upadhyay and Ors. vs. The State Of Maharashtra and Anr. (Neutral Citation: 2024:BHC-AS:26040-DB))(High Court of Bombay) (03.07.2024)Petitioners seek quashing of criminal proceedings qua them in Regular Criminal Case pending on the file of the Judicial Magistrate First Class, arisin....MANU/MH/3990/2024Criminal