Judgement Club Membership Fees for subscription is allowable as a business expenditure (SCV & Co. LLP, New Delhi vs. DCIT)(Income Tax Appellate Tribunal) (17.08.2022)Assessee is a chartered accountancy firm engaged in providing services in the field of Assurance, Risk Advisory, Tax Advisory, Corporate Advisory and ....MANU/ID/1330/2022Direct TaxationBurden to prove non-receipt of the inputs is required to be discharged by Revenue by sufficient evidence (Vipul Copper Pvt. Ltd. Vs. C.C.E., Ahmedabad)(Customs, Excise and Service Tax Appellate Tribunal) (17.08.2022)Appellants are engaged in the manufacture of Copper Rods/Wires etc. They were availing of the benefit of Cenvat credit facility. The intelligence was ....MANU/CS/0201/2022ExciseMerely because the Petitioner had not raised an objection or participated in proceedings would not validate any orders passed without jurisdiction by the Tribunal (The National Institute Of Technology And Anr. Vs. Union Of India And Anr.)(High Court of Delhi) (16.08.2022)Petitioner - The National Institute of Technology, Tripura, impugns judgment passed by the Central Administrative Tribunal. Learned counsel for the Pe....MANU/DE/2966/2022ServiceDying declaration can be the sole basis for recording conviction and if it is found reliable and trustworthy, no corroboration is required (Makhan Singh vs. The State Of Haryana)(Supreme Court) (16.08.2022)The Appellant¬ has approached present Court being aggrieved by the judgment passed by the High Court vide which the High Court, though reduced the sen....MANU/SC/1003/2022CriminalIssue of arbitrability of the dispute over non-renewal of the lease is within the realm of the Arbitral Tribunal/Arbitrator (Brij Raj Oberoi vs. The Secretary, Tourism And Civil Aviation Department and Anr.)(Supreme Court) (18.08.2022)Present appeals are against a common judgment passed by the High Court allowing Arbitration Appeal filed by the Respondents, setting aside the impugne....MANU/SC/1017/2022ArbitrationHigh Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal (Pr. Commissioner Of Income Tax vs. ABC Papers Limited)(Supreme Court) (18.08.2022)Present appeals give rise to an important question concerning appellate jurisdiction of High Courts under Section 260A of the Income Tax Act, 1961 aga....MANU/SC/1016/2022Direct Taxation