Judgement Notice under Section 148 of IT Act cannot be issued merely on basis of suspicion (Budhu Vs. Income Tax Officer)(Income Tax Appellate Tribunal) (23.12.2020)Assessee, an individual, was engaged in agricultural activity during the relevant year. In the case of the assessee, an information was received throu....MANU/ID/1059/2020Direct TaxationOnce Research and Development facility is approved by prescribed authority, expenses incurred has to be allowed under Section 35(2AB) of IT Act (Natural Remedies Private Limited vs. Assistant Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (01.01.2021)The assessee is a private limited company and engaged in the business of herbal veterinary medicines and export of herbal extracts. For the assessment....MANU/IL/0001/2021Direct Taxation'Just compensation' has to be determined on basis of fairness, reasonableness and equitability (United India Insurance Company Limited Vs. Gulshana and Ors.)(High Court of Jammu and Kashmir) (24.12.2020)Impugned in present Appeal is Award passed by Motor Accident Claims Tribunal ("Tribunal") on a Claim Petition directing Appellant Insurance Company to....MANU/JK/0509/2020Motor VehiclesPreventive detention is an exception to the general rule and it has to be resorted to only in exceptional circumstances (Amandeep Singh vs. Union Territory Of J&K And Others)(High Court of Jammu and Kashmir) (31.12.2020)Through the medium of instant petition, the Petitioner has challenged the order of detention passed by Respondent No.2 ('Detaining Authority'), whereb....MANU/JK/0528/2020CriminalWhen a statutory form is created by law for redressal of grievance, a writ petition cannot be entertained ignoring the statutory dispensation (Radha Krishan Industries vs. State of H.P. and others)(High Court of Himachal Pradesh) (01.01.2021)The instant petition has been filed for the issuance of a writ in the nature of mandamus under Article 226 of the Constitution of India, 1950 directin....MANU/HP/0001/2021Goods and Services TaxStandard of physical fitness for the Armed Forces is more stringent and so opinion of doctors of Armed Forces shall prevail (Km. Priyanka vs. Union of india & Ors.)(High Court of Delhi) (21.12.2020)In present case, the Petitioner is an aspirant to the post of Constable (G.D.) in the Central Armed Police Forces (CAPFs) and had applied for the said....MANU/DE/2380/2020Civil