Judgement Limitation to file an appeal is only upto 45 days out of which the period of fifteen days can be used for the purpose of extension of period of limitation on assigning sufficient cause (Cloud9 Apartment Owners Association vs. Mohit Goyal and Anr.)(NATIONAL COMPANY LAW APPELLATE TRIBUNAL) (12.05.2023)The present appeal has been filed by 'Cloud9 Apartment Owner Association' who did not file the appeal within the statutory period of 30 days plus 15 d....MANU/NL/0446/2023InsolvencyMere making of a claim which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars of income (Trine Entertainment Ltd. vs. Income Tax Officer)(Income Tax Appellate Tribunal) (10.05.2023)The assessee has filed present appeal challenging the order passed by the Learned Commissioner of Income Tax (Appeals) and it relates to Assessment Ye....MANU/IU/0416/2023Direct TaxationDeduction under Section 36(1)(va) of the IT Act can be allowed only if the employees' share in the relevant funds is deposited by the employer before the due date stipulated in respective Acts (ATC Precision Components Pvt Ltd. Vs. ACIT)(Income Tax Appellate Tribunal) (12.05.2023)Assessee is a company stated to be engaged in the business of manufacturing of components for automobile industry. Assessee electronically filed its r....MANU/ID/0719/2023Direct TaxationIf the findings are based on evidence, the question of adequacy of evidence will not be a ground for interfering with the findings of the departmental enquiries (Dhara Singh Vs. Union Bank of India and Ors.)(High Court of Delhi) (08.05.2023)The present writ petition has been filed by the Petitioner impugning the order passed by the Disciplinary Authority of the erstwhile Andhra Bank under....MANU/DE/3029/2023ServiceAuthority that authors the tender documents is the best person to appreciate the requirements of the tender and its interpretation should not be second-guessed by a court in judicial review (Novo Medi Sciences Pvt. Ltd. Vs. Union Of India And Others)(High Court of Delhi) (12.05.2023)The Petitioner has filed the instant writ petition aggrieved by the rejection of its bid for e-tender No.RC-22-23/159 ('said Tender') issued by Respon....MANU/DE/3166/2023CivilNCLT has discretion to admit an application under Section 7 of IBC on existence of a financial debt, unless there are good reasons to reject it (M. Suresh Kumar Reddy Vs. Canara Bank and Ors.)(Supreme Court) (11.05.2023)The Respondent-Bank filed an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before the National Company Law Tribunal. T....MANU/SC/0561/2023Insolvency