Judgement If an assessee invests full consideration from sale of original asset for purchasing or constructing another residential house, then assessee is entitled for 100% exemption from capital gain tax (Deputy Commissioner of Income Tax vs. Malavika Shivakumar, Chennai)(Income Tax Appellate Tribunal) (18.01.2021)Present appeal filed by the Revenue is directed against order of the learned Commissioner of Income Tax (Appeals). The learned CIT(A) held that, asses....MANU/IX/0002/2021Direct TaxationExpenditure incurred towards membership fee paid by company is allowable as revenue expenditure (Klaxon Trading (P) Ltd., New Delhi vs. Deputy Commissioner of Income Tax)(Income Tax Appellate Tribunal) (19.01.2021)Present appeal filed by the assessee is directed against the order passed by the Learned Commissioner of Income Tax [CIT(A)]. The only effective groun....MANU/ID/0047/2021Direct TaxationTender Evaluation Committee can reject the bid, if there is a clear non-compliance of a mandatory condition (Siemens Healthcare Private Limited & Anr vs. Directorate General of Health Services, Central Procurement Agency & Ors.)(High Court of Delhi) (19.01.2021)The Petitioner has preferred the present writ petition seeking for Issuance of a writ thereby quashing the impugned order/decision dated 3rd April, 20....MANU/DE/0097/2021ContractBenefit of probation under Probation of Offenders Act, 1958 is not excluded by the provisions of the mandatory minimum sentence prescribed for offences under IPC (Lakhvir Singh Etc. vs The State Of Punjab)(Supreme Court) (19.01.2021)The Appellants were youngsters aged 20 and 19 years, when they fell foul of the law. In pursuance to the reporting of the crime by complainant, an FIR....MANU/SC/0026/2021CriminalSection 12(5) r/w Seventh Schedule of Arbitration & Conciliation Act, 1996, which deals with ineligibility of a person to be appointed as Arbitrator, is mandatory and non-derogable provision (Haryana Space Application Centre (HARSAC) & Anr. Vs. M/s Pan India Consultants Pvt. Ltd.)(Supreme Court) (20.01.2021)The Appellant No. 1 / HARSAC, Department of Science and Technology, Government of Haryana is the nodal agency for Geographic Information System (“GIS”....MANU/SC/0033/2021ArbitrationIn a contempt proceeding before a contemnor is held guilty and punished, Court has to record a finding, that disobedience was wilful and intentional (Rama Narang vs. Ramesh Narang)(Supreme Court) (19.01.2021)The present contempt petition arises out of an unfortunate family dispute between a father on one hand and his two sons from his first wife on the oth....MANU/SC/0025/2021Contempt of Court