Judgement

Payments made by the non-resident company, cannot be considered as "royalty payments" and do not give rise any income chargeable in India under Indian IT Act (Myntra Designs Pvt. Ltd. vs. Deputy Commissioner of Income Tax (International Taxation), Circle-1(2))(Income Tax Appellate Tribunal) (03.09.2021)
The Assessee herein is an Indian company. The AO noticed that the Assessee has made payments to M/s Face Ireland Ltd towards advertisement charges. Th....
MANU/IL/0304/2021
Direct Taxation
Credit on Outdoor Catering Service to the extent of contribution of services charges borne by the employee is not Cenvatable (Gujarat Insecticides Ltd. Vs. C.C.E. & S.T.-Vadodara-ii)(Customs, Excise and Service Tax Appellate Tribunal) (03.09.2021)
The issue involved in the present case is that whether the Appellant is liable to pay interest on the Cenvat credit availed on the contribution of ser....
MANU/CS/0068/2021
Goods and Services Tax
Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary (Assistant Excise Commissioner, Kottayam & Ors. vs. Esthappan Cherian & Anr.)(Supreme Court) (06.09.2021)
The State of Kerala, is aggrieved by the judgement of the High Court, which allowed the Respondent’s -("the licensee") writ petition -whereby he claim....
MANU/SC/0604/2021
Civil
Dispute could not be raised by way of a writ petition on the disputed questions of fact (Union of India (UOI) and Ors. Vs. Puna Hinda)(Supreme Court) (06.09.2021)
The challenge in the present appeal is to an order passed by the Division Bench of the High Court dismissing an intra-court appeal and affirming the o....
MANU/SC/0601/2021
Contract
Mutation Entry Does Not Confer Any Right, Title Or Interest In Favour Of Any Person (Jitendra Singh vs. The State of Madhya Pradesh & Ors.)(Supreme Court) (06.09.2021)
The original Respondent No.6 has preferred the present special leave petition feeling aggrieved with the impugned judgment and order passed by the Hig....
MANU/SCOR/28181/2021
Property
Fraudulent practice to gain public employment cannot be permitted by a Court of law (Employers in Relation to the Management of Bhalgora Area of Bharat Coking Coal Ltd. vs. Workmen being represented by Janta Mazdoor Sangh)(Supreme Court) (07.09.2021)
Present appeal has been preferred by the Management against the judgement whereby, the Division Bench of the High Court of Jharkhand had set aside the....
MANU/SC/0609/2021
Service