Judgement

Voluntary contributions specifically received towards corpus of the trust cannot be brought to tax (Nandkishor Education Society vs. Income-Tax Officer)(Income Tax Appellate Tribunal) (17.01.2023)
The only issue emanates for consideration is as to whether the CIT(A) justified in confirming the addition made by the AO on account of corpus contrib....
MANU/IP/0048/2023
Direct Taxation
Assessing Officer is bound to supply reasons of reopening of assessment (Darshan Kumar Gupta, New Delhi vs. Income Tax Officer)(Income Tax Appellate Tribunal) (18.01.2023)
In present case, the assessment was reopened under Section 147 of the Income-tax Act, 1961 and an assessment under Section 143(3) read with Section 14....
MANU/ID/0076/2023
Direct Taxation
Reasons for the formation of the belief must have rational connection with or relevant bearing on the formation of the belief (Milind Madhukar Edake vs. Income-Tax Officer)(Income Tax Appellate Tribunal) (18.01.2023)
The assessee is a resident individual engaged in Multi-Level-Marketing on agency basis, had filed return of income ["ITR"] for AY 2011-12 declaring to....
MANU/IP/0043/2023
Direct Taxation
Procedure prescribed in the Agreement before invocation of the Arbitration Agreement necessarily needs to be followed (Chabbras Associates vs Hscc India Limited & Anr.)(High Court of Delhi) (18.01.2023)
Present petition has been filed under Section 11 of the Arbitration and Conciliation Act, 1996 seeking appointment of an Arbitrator for adjudicating t....
MANU/DE/0258/2023
Arbitration
Different educational qualification and experience prescribed for appointment is a valid basis to grant different pay scales (The Union of India (UOI) and Ors. Vs. Rajib Khan and Ors.)(Supreme Court) (16.01.2023)
The Respondents are working as the Nursing Assistants in various hospitals under the establishment of Border Security Force. All of them were being pa....
MANU/SC/0040/2023
Service
When customs authorities wanted to classify the goods differently, the burden of proof to showcase the same is on them (Hewlett Packard India Sales Pvt. Ltd. (Now HP India Sales Pvt. Ltd.) Vs. Commissioner of Customs (Import), Nhava Sheva)(Supreme Court) (17.01.2023)
The Appellants imported certain units of the Concerned Goods and classified them under 'Tariff Item 8471 50 00' as per the prevalent self-assessment p....
MANU/SC/0042/2023
Customs