Judgement An order passed by the quasi-judicial authority should be in conformity with the principles of natural justice (Amrutlal Gangaji Choudhary vs. Deputy Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (06.07.2021)In facts of the present case, the Appellant is an individual, who engaged in the business of Ferrous and Non-Ferrous Scrap Material. The return of inc....MANU/IP/0113/2021Direct TaxationReopening on the basis of the report of Investigation Wing without independent application of mind by AO is not valid (PV Corporate Advisory Services vs. Income Tax Officer)(Income Tax Appellate Tribunal) (07.07.2021)In present case, the assessee is a company and had filed its return of income on 30th September, 2011 declaring a loss of Rs.3,91,500. The return was ....MANU/ID/0488/2021Direct TaxationUnless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax (PVR Limited Vs. Commissioner of Service Tax, New Delhi)(Customs, Excise and Service Tax Appellate Tribunal) (05.07.2021)Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14....MANU/CE/0082/2021Service TaxEvidence of witnesses cannot be disbelieved on basis of minor contradiction (Rakesh and Ors. vs. State of U.P. and Ors.)(Supreme Court) (06.07.2021)Present appeal is filed against judgment and order passed by the High Court, by which the High Court has dismissed the said appeal preferred by the Ap....MANU/SC/0401/2021CriminalWhen the decree holder has a pre-existing right in the property, a decree does not require registration (Ripudaman Singh vs. Tikka Maheshwar Chand)(Supreme Court) (06.07.2021)The Appellant filed a suit for possession in the year 1978 disputing the Will dated 4th December, 1958 executed in favour of the defendant. The Appell....MANU/SC/0410/2021PropertyGrant of benefits of higher pay scale to Central/State Government employees stand on different footing than grant of pay scale by an instrumentality of State (Punjab State Co-Operative Milk Producer Federation Limited vs. Balbir Kumar Walia)(Supreme Court) (09.07.2021)The present appeals are directed against an order passed by the Division Bench of the High Court whereby the writ petitions filed by the Respondents w....MANU/SC/0413/2021Service