Judgement Transfer pricing adjustment should be restricted only to the international transactions and not the entity level transactions (Deputy Commissioner Of Income Tax vs. Franke Faber India Pvt. Ltd, Pune)(Income Tax Appellate Tribunal) (01.08.2022)In facts of present case, the assessee filed its return declaring loss of Rs.1.55 crore. Certain international transactions were reported in Form No.3....MANU/IP/0499/2022Direct TaxationNo penalty can be imposed without proving the role of person being charged (Girish Kumar Singh vs Commissioner of Customs)(Customs, Excise and Service Tax Appellate Tribunal) (03.08.2022)The issue in present appeal is whether penalty of Rs. 10 lakhs has been correctly imposed on the Appellant under Section 112(b) of the Customs Act, 19....MANU/CE/0262/2022CustomsAllegation in the notice issued under Section 148A(b) of the IT Act has to be precise not vague (Rajnish Puri vs. Assistant Commissioner Of Income Tax)(High Court of Delhi) (05.08.2022)Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice issue....MANU/DE/2796/2022Direct TaxationNon-compliance of the mandatory requirement of drawing up a preliminary order vitiates the entire proceedings (Sunderabai Vishwanath Piparwar Vs. The Sub-Divisional Magistrate, Rajura and Ors.)(High Court of Bombay) (01.08.2022)The Petitioner is challenging the conditional order passed by the Sub-Divisional Magistrate ('SDM'), in term of Section 133 of the Code of Criminal Pr....MANU/MH/2567/2022CivilIf a statute prescribes a method for exercise of power, by necessary implication, the other methods of performance are not acceptable (Noor Mohammed Vs. Khurram Pasha)(Supreme Court) (02.08.2022)Present appeal challenges the correctness of the judgment and order passed by the High Court. The instant proceedings arise out of Complaint Case inst....MANU/SC/0959/2022BankingAccused is not required to prove his defence beyond a reasonable doubt but only by preponderance of probabilities (Jai Prakash Tiwari Vs. State of Madhya Pradesh)(Supreme Court) (04.08.2022)The present appeal arises from the judgment passed by the High Court dismissing the Appellant's appeal against judgment passed by the First Additional....MANU/SC/0964/2022Criminal