Judgement When a statute provides for liquidation commencement date as a date up to which claims can be filed and proved, no claim thereafter can be entertained by the Liquidator (DBS Bank India Ltd vs. Kuldeep Verma)(NATIONAL COMPANY LAW APPELLATE TRIBUNAL) (06.02.2023)Present Appeal has been filed challenging the Order passed by the National Company Law Tribunal, in application filed by the Liquidator which Applicat....MANU/NL/0118/2023InsolvencyExpenses claimed by the assessee incurred during the regular course of business cannot be treated as capital expenses (ACIT, New Delhi vs. Drishti Soft Solutions Private Limited)(Income Tax Appellate Tribunal) (10.02.2023)Assessee is a company stated to be engaged in the business of software development. Assessee electronically filed its return of income for A.Y. 2016-1....MANU/ID/0195/2023Direct TaxationAs the existence of the Arbitration Agreement and due invocation thereof are not denied, it is not for present Court to enter into the merits of the claims raised by the parties (Jyotsana Sinha vs. Snigdha Paper And Packaging LLP And Ors.)(High Court of Delhi) (06.02.2023)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/0637/2023ArbitrationInsurance contract must be read as a whole and every attempt should be made to harmonise the terms thereof (National Insurance Company Ltd. Vs. The Chief Electoral Officer and Ors.)(Supreme Court) (08.02.2023)The non-application of the general strict liability principle, in case of an insurance policy, is sought to be questioned, where an expanded meaning h....MANU/SC/0101/2023InsuranceTo seek regularisation, a daily rated employee must have been initially appointed by a competent authority and there must be a sanctioned post (Vibhuti Shankar Pandey Vs. The State of Madhya Pradesh and Ors.)(Supreme Court) (08.02.2023)Present appeal has been filed by the Appellant who is aggrieved by the order, by which a Division Bench of the High Court has set aside the order of t....MANU/SC/0098/2023ServiceIt is the obligation of the person intending to erect a building or to execute work to apply for completion certificate (Debashis Sinha and Ors. vs. R.N.R. Enterprise and Ors.)(Supreme Court) (09.02.2023)Present appeal under Section 23 of the Consumer Protection Act, 1986 (‘the C.P. Act’) calls in question the order passed by the National Consumer Disp....MANU/SC/0102/2023Service