Judgement Employees' contribution to PF and ESI, if not remitted before the due date prescribed in the respective enactments, cannot be allowed as a deduction (DCIT vs. R S Brothers Retail India Pvt Ltd.)(Income Tax Appellate Tribunal) (07.03.2023)The assessee is a company and filed its return of income declaring total income of Rs.36,49,56,410. The return of income was processed under Section 1....MANU/IH/0062/2023Direct TaxationAssessee is entitled to reduce the book profits by the amount of loss brought forward (excluding depreciation) or unabsorbed depreciation (PVR Pictures Ltd, New Delhi. Vs. Deputy Commissioner of Income Tax)(Income Tax Appellate Tribunal) (10.03.2023)The assessee has challenged the computation of adjustment allowable in terms of clause (iii) of Explanation-1 to Section 115JB(2) of Income Tax Act, 1....MANU/ID/0370/2023Direct TaxationCourts, while exercising jurisdiction under Article 226 of the Constitution of India cannot annul the registered document on the ground of fraud and misrepresentation (Rushali Khera Vs.State Govt. of NCT of Delhi and Ors.)(High Court of Delhi) (03.03.2023)The present writ petition has been filed for issue a writ of Mandamus directing the Respondent No. 4 to immediately cancel the impugned conveyance dee....MANU/DE/1351/2023CivilRegistrations of the Plaintiff in multiple jurisdictions creates a stronger presumption that the Plaintiff's trademark has reputation in the market (Burger King Corporation Vs. Ranjan Gupta and Ors.)(High Court of Delhi) (06.03.2023)The present suit has been filed on behalf of the Plaintiff seeking relief of permanent injunction restraining the Defendants from infringing Plaintiff....MANU/DE/1417/2023Intellectual Property Rights If two reasonable conclusions are possible on the basis of the evidence on record, the Appellate Court should not disturb the finding of acquittal recorded by the trial court (Nikhil Chandra Mondal vs. State of West Bengal)(Supreme Court) (03.03.2023)The appeal challenges the judgment and order passed by the High Court thereby reversing the judgment and order passed by the trial court, vide which t....MANU/SC/0211/2023CriminalBy a mere fact that a person is having a licence and doing business in a particular shop, he is not entitled to the auction platform as a matter of right (Gurjit Singh (D) through L.Rs. vs. Union Territory, Chandigarh and Ors.)(Supreme Court) (03.03.2023)Present appeal is against impugned common judgment and order the Division Bench of the High Court confirming the order passed by the learned Single Ju....MANU/SC/0213/2023Civil