Judgement No disallowance under Section 36(1)(va) of IT Act can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return (Sree Krishna Automotives (P) Ltd. vs Deputy Commissioner of Income Tax)(Income Tax Appellate Tribunal) (14.07.2022)The assessee is a private limited company engaged in the business of automobile dealership business. It filed its return of income. The return was pro....MANU/IH/0165/2022Direct TaxationIf interest-free funds available with the assessee exceed the investments made in funds yielding exempt income, then no disallowance is called for (Nirma Credit & Capital Pvt. Ltd. Vs. Income Tax Officer)(Income Tax Appellate Tribunal) (15.07.2022)Present is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) on ground that, CIT(A) has grossly erred in c....MANU/IB/0435/2022Direct TaxationDRT is also a civil court and its order would operate as res judicata (Housing And Urban Development Corporation Limited and Ors. Vs. Sudha Simhal)(High Court of Madhya Pradesh) (11.07.2022)Present civil revision under Section 115 of the Code of Civil Procedure, 1908 ("CPC") has been filed by the applicants challenging the order passed by....MANU/MP/1671/2022CivilIf the earlier Magistrate has recorded the evidence in detail, there is no necessity for the succeeding Magistrate to hold de nova trial (Pravin Vs. State of Maharashtra and Ors.)(High Court of Bombay) (11.07.2022)In facts of present case, the applicant has filed Summary Criminal Case for the offence punishable under Section 138 of the Negotiable Instruments Act....MANU/MH/2257/2022CriminalNo mini trial can be conducted by the High Court in exercise of powers under Section 482 of CrPC (State of Uttar Pradesh and Ors. Vs. Akhil Sharda and Ors.)(Supreme Court) (11.07.2022)In present matter, State of U.P. as well as the original informant have preferred the present appeals dissatisfied with the impugned judgment passed b....MANU/SC/0841/2022CriminalSufficiency or inadequacy of the ‘reasons to believe’ cannot be gone into while considering the validity of an ‘act of authorization’ to conduct search and seizure (Principal Director of Income Tax (Investigation) and Ors. Vs. Laljibhai Kanjibhai Mandalia)(Supreme Court) (13.07.2022)The challenge in the present appeal is to an order passed by the High Court whereby the warrant of authorization issued by the Appellant under Section....MANU/SC/0880/2022Direct Taxation