Judgement

Suspicion, however, strong it may be, the same cannot be accepted as final truth without bringing on record some tangible evidence (ACIT, New Delhi vs. Goel Jewellers Overseas Corp, New Delhi)(Income Tax Appellate Tribunal) (24.08.2023)
The assessee engaged in the business of manufacturing, export and retail sale of jewellery, filed its return of income for AY 2017-18 at a total incom....
MANU/ID/1225/2023
Direct Taxation
Nursery activities of growing various types of lawns, flower plants and vegetable plants cannot be considered as commercial activity for treating the same as business income (Talshibhai B. Narola, Baroda vs.The Income Tax Officer)(Income Tax Appellate Tribunal) (25.08.2023)
The assessee filed return of income for the Assessment Year (A.Y.) 2013-14 showing total income at Rs.1,97,520 alongwith agricultural income at Rs.75,....
MANU/IB/0400/2023
Direct Taxation
Investigation report containing documents of private and confidential nature pertaining to the accused cannot be provided to any person unless a clear locus is established (Ranveer Singh vs. Serious Fraud Investigation Office)(High Court of Delhi) (22.08.2023)
The Petitioner filed an application dated 21st February, 2019 before the Special Judge under Section 212(13) of the Companies Act, 2013 to obtain a co....
MANU/DE/5693/2023
Company
Monetary compensation is to be granted as an equitable relief, there is no fixed formula according to which the quantum of compensation is to be calculated (Vinod Kumar Gupta vs. National Institute of Immunology)(High Court of Delhi) (23.08.2023)
Present intra-court appeal challenges the judgment passed by the learned Single Judge. In the impugned judgment, the learned Single Judge dismissed Re....
MANU/DE/5467/2023
Labour and Industrial
While exercising the jurisdiction under Article 277 of Constitution, High Court cannot review or reassess the evidence (63 Moons Technologies Limited vs.Precewaterhouse Coopers Private Limited)(High Court of Bombay) (25.08.2023)
The challenge in present petition under Article 227 of the Constitution of India, 1950 is to the order passed by the City Civil Court refusing to gran....
MANU/MH/3381/2023
Civil
Once the appointment has been declared illegal and void ab initio, a person cannot legally continue in service (Dulu Deka Vs. State of Assam and Ors.)(Supreme Court) (22.08.2023)
The writ petition was filed by the Appellant in the High Court in the year 2008 praying for release of her salary from 12th March, 2001 onwards. It wa....
MANU/SC/0913/2023
Service