Judgement Mere disallowance of a claim will not amount to furnishing of inaccurate particulars of income (DCIT vs. Galaxy International Realtech Pvt. Ltd.)(Income Tax Appellate Tribunal) (20.07.2022)The Appellant company is engaged in the real estate development business. During the assessment proceedings under Section 143(3) of Income Tax Act, 19....MANU/ID/1149/2022Direct TaxationScope of rectification under Section 254(2) of the IT Act is limited to rectify the mistakes and it is not permissible to review the decision taken by the Tribunal (Ramilaben Ganpatbhai Patel vs. Income Tax Officer)(Income Tax Appellate Tribunal) (20.07.2022)By present Miscellaneous Application, the Assessee is seeking rectification of the mistake alleged to have crept in the order of the Tribunal. MANU/IB/0460/2022Direct TaxationLiability to deduct tax under Section 195 of IT Act arises only when the "sum" being paid is chargeable to tax under the IT Act (ITO (TDS) vs. Air India Ltd., New Delhi)(Income Tax Appellate Tribunal) (20.07.2022)The Assessee had entered into an agreement with GSI Engine B.V., {a tax resident of Netherland, having its head office at Netherland} qua an aircraft ....MANU/ID/1144/2022Direct TaxationCourt while passing an order on charges is not expected to weigh the evidence as if trial is being conducted (Rochish Mathur vs. State Of NCT Of Delhi & Anr.)(High Court of Delhi) (19.07.2022)Present revision is directed against the order on charge and consequent framing of charge against the Petitioner, by the learned Additional Sessions J....MANU/DE/2538/2022CriminalIf there is no sanction, no cognizance of the complaint can be taken by trial Court and complaint cannot be proceeded further (Vipul Aggarwal vs. Income Tax Office)(High Court of Delhi) (19.07.2022)The Petitioner has been arrayed as an accused in complaint case which has been filed against him as well as the company ASM Traxim Pvt Ltd. for violat....MANU/DE/2485/2022Direct TaxationUnless the disability is attributable to or aggravated by military service and is more than 20%, the entitlement to disability pension does not arise (Union of India (UOI) and Ors. vs. Ram Singh)(Supreme Court) (18.07.2022)The Appellants, Union of India and three others, have taken an exception to the judgment and order of the Armed Forces Tribunal. By the impugned judgm....MANU/SC/0898/2022Service Page 1 10 10