Judgement When reasonable cause for non-compliance with notice is crystal clear, assessee need not to be visited with rigours of penalty (Usha Goyal, Delhi vs. DCIT)(Income Tax Appellate Tribunal) (09.05.2024)The Appellant has filed her return of income under Section 139 of the Income Tax Act, 1961 on 27.03.2015 declaring income of Rs.41,42,690. Assessing O....MANU/ID/0474/2024Direct TaxationLimitation for extended period invokable, only if, suppression, fraud, collusion etc and intent to evade payment of duty is proved (Power Grid Corporation of India Limited vs. Commissioner of Customs)(Customs, Excise and Service Tax Appellate Tribunal) (06.05.2024)The Appellant filed bill of entry for import of 120 KN Composite Long Rod Insulators for 765 KV Transmission lines and 160 KV Composite Long Rod Insul....MANU/CS/0184/2024CustomsUnless exceptional circumstances are shown, rate of interest awarded to the claimants should be 7.5% from date of filing of petition (The New India Assurance Co Ltd. Vs. Sujatha and Ors. (Neutral Citation: 2024:DHC:3638))(High Court of Delhi) (07.05.2024)The Appellant/insurance company has preferred present appeal in terms of Section 173 of Motor Vehicles Act, 1988 assailing the impugned judgment-cum-a....MANU/DE/3381/2024Motor VehiclesWinding up proceedings pending before High Courts, which have not progressed to an advanced stage, ought to be transferred to the NCLT (Atamjit Singh and Ors. Vs. Sports Fit World Pvt. Ltd. (Neutral Citation: 2024:DHC:3635))(High Court of Delhi) (07.05.2024)The present company petition has been instituted under Section 433 (e) and (f) of the Companies Act, 1956 read with Section 434 and 439 of the Act, se....MANU/DE/3348/2024Company Court has jurisdiction under Article 142(1) of the Constitution of India to dissolve a marriage on basis of irretrievable breakdown (Jatinder Kumar Sapra Vs. Anupama Sapra (Neutral Citation: 2024 INSC 382))(Supreme Court) (06.05.2024)The instant appeal assails the correctness of an order passed by the High Court dismissing the appeal; and accordingly upheld the correctness of an or....MANU/SC/0389/2024Family Entertaining an application filed at the behest of a stranger for condonation of delay is unsustainable in law (Vijay Laxman Bhawe since deceased through his Legal Heirs Vs. P & S Nirman Pvt. Ltd. and Ors. (Neutral Citation: 2024 INSC 394))(Supreme Court) (08.05.2024)The present appeal challenges the judgment passed by the High Court, whereby the High Court dismissed the revision application filed by the Appellants....MANU/SC/0406/2024PropertyDisputes arising out of purely contractual obligations cannot be entertained by High Court in exercise of the extra ordinary writ jurisdiction (Municipal Committee Katra and Ors. Vs. Ashwani Kumar (Neutral Citation: 2024 INSC 398))(Supreme Court) (09.05.2024)The brief controversy presented for adjudication in present appeals is whether the High Court in exercise of writ jurisdiction, was entitled to entert....MANU/SC/0408/2024Commercial