Judgement If the employees' contribution to PF and ESI has been paid beyond the time prescribed under the relevant Act, then same is not allowable under Section 43B of the IT Act (Arun Polymers , Madurai vs. DCIT)(Income Tax Appellate Tribunal) (30.11.2022)The assessee is a partnership firm engaged in the business of manufacturing of plastic products. The Appellant had filed its return of income for asse....MANU/IX/0854/2022Direct TaxationWhere income is assessable to tax over a number of years, credit for tax deducted at source shall be allowed across those years in same proportion in which income is assessable to tax (Shri Jitendra P. Shah, Ahmedabad vs. The DCIT)(Income Tax Appellate Tribunal) (30.11.2022)Present is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals), in proceeding under Section 154 of I....MANU/IB/0707/2022Direct TaxationMere reflecting the unexplained cash in the books of accounts in absence of any supportive documents, cannot be ground for deletion of the addition (DCIT vs. Bindal Papers Mills Ltd.)(Income Tax Appellate Tribunal) (02.12.2022)In present case, the assessee was engaged in manufacturing and trading of paper and paper board. The assessee filed return of income declaring 'NIL' i....MANU/ID/1872/2022Direct TaxationBail cannot be declined to an accused only because the accused is charge-sheeted for a grave economic offence (Brajendra Singh Bhadouriya vs. Central Bureau Of Investigation)(High Court of Delhi) (30.11.2022)Present is an application on behalf of the Petitioner under Section 439 read with Section 482 of Code of Criminal Procedure, 1973 (CrPC) for the grant....MANU/DE/4890/2022CriminalFor claiming rebate of duty under Rule 18 of the Central Excise Rules, the period of limitation prescribed under Section 11B of the Central Excise Act, shall have to be applied (Sansera Engineering Limited vs. Deputy Commissioner, Large Tax Payer Unit, Bengaluru)(Supreme Court) (29.11.2022)The original writ Petitioner/Appellant has preferred the present appeal feeling aggrieved with the impugned judgment passed by the High Court, whereby....MANU/SC/1553/2022ExciseApplication for permission to sue as an indigent person could not be allowed, if the allegations in the plaint could not show any cause of action (Solomon Selvaraj and Ors. vs. Indirani Bhagawan Singh and Ors.)(Supreme Court) (02.12.2022)The original applicants – Plaintiffs have preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment passed by the Hig....MANU/SC/1564/2022Civil