Judgement

Primary onus lies with the assessee to explain the source of credit in the books under Section 68 of the IT Act (Bhumi Polymers Pvt. Ltd. Vs. The DCIT)(Income Tax Appellate Tribunal) (16.11.2023)
The appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals). The only issue raised by the assessee is ....
MANU/IR/0180/2023
Direct Taxation
Assessing Officer has no authority to withhold the refund on ground that, assessee has filed belated return or invalid return (Shree Avdhut Nivas Trust vs. ITO)(Income Tax Appellate Tribunal) (17.11.2023)
In facts of present case, the assessee is a religious Trust duly registered under Section 12A of the Income Tax Act,1961. The Assessing Officer found ....
MANU/IB/0555/2023
Direct Taxation
For an interim or final moratorium under Section 96 of IBC to come into force, application filed by debtor should be complete in all respects and without any procedural defects (Jeny Thankachan vs. Union of India)(High Court of Kerala) (17.11.2023)
The Petitioner who is a sleeping partner in the 3rd respondent-Limited Liability Partnership Firm, seeks to declare that the provisions of the Insolve....
MANU/KE/3186/2023
Insolvency
Will can be suspected only if substantial changes introduced to it by the cuttings and overwriting present on it (Mr. Bhupinder Singh &Ors vs State & Others)(High Court of Delhi) (17.11.2023)
The present petition has been filed under Section 276 of the Indian Succession Act, 1925 seeking grant of probate of the Will dated 27th September, 20....
MANU/DE/7719/2023
Property
Reference to precise role in commission of offence is necessary to attach criminal liability (Ajay Kumar vs. State Nct Of Delhi)(High Court of Delhi) (17.11.2023)
By way of the present bail applications, the applicant seeks regular bail for FIR’s registered under Sections 420/406/120B of the Indian Penal Code, 1....
MANU/DE/7707/2023
Criminal
Fixation of pay scale is in realm of employer and Court should exercise restraint unless entitlement is denied due to irrational consideration (Union of India (UOI) and Ors. Vs. D.G.O.F. Employees Association and Ors.)(Supreme Court) (09.11.2023)
The Respondent is an Association of Employees in the Head Quarters of Ordnance Factory Board. They sought for upgradation of the pay scales of Assista....
MANU/SC/1226/2023
Service