Judgement Where an assessee has to pay damages to other party to fulfil the contract in the ordinary course of his business, the amount of damages paid is allowable deduction (Sec Industries Private Limited vs. DCIT)(Income Tax Appellate Tribunal) (11.01.2024)Assessee is a private limited company engaged in the business of manufacturing and supply of components, engineering systems to various Defence units ....MANU/IH/0005/2024Direct TaxationDetermination of the seat vests exclusive jurisdiction upon the courts located at the designated seat to supervise the arbitration proceedings (Sanjay Kumar Verma Vs. Planning and Infrastructural Development Consultants Pvt. Ltd. (Neutral Citation: 2024:DHC:99))(High Court of Delhi) (08.01.2024)The Petitioner has invoked the jurisdiction of this Court under Section 11 of the Arbitration and Conciliation Act, 1996 ["Arbitration Act"] for appoi....MANU/DE/0049/2024ArbitrationStatement recorded under Section 108 of the Customs Act is a material piece of evidence and can be used as substantive evidence (Veerendra Singh Vs. Union of India and Ors. (Neutral Citation: 2024:DHC:106-DB))(High Court of Delhi) (08.01.2024)Present appeal is against impugned Order passed by the learned Joint Secretary to the Government of India under Section 129DD of the Customs Act, 1962....MANU/DE/0067/2024CustomsA Magistrate is expected to be vigilant and not a silent spectator while conducting a trial (Venugopal Jainarayan Bhattad Vs. Harishchandra & Co. Jaliwala & Co. and Ors. (Neutral Citation: 2024:BHC-AS:627))(High Court of Bombay) (08.01.2024)The challenge in present Appeal is to the Judgment passed by the learned Metropolitan Magistrate, whereby the accused/ Respondents No.1 and 2 came to ....MANU/MH/0062/2024BankingPunishment to the employee at fault should be proportionate for the fault committed by him (Rajendra Vs. The State of Maharashtra and Ors. (Neutral Citation: 2024:BHC-AUG:308))(High Court of Bombay) (08.01.2024)In the facts of the present case, Petitioner was the Gram Sevak. Since he was unauthorizedly absent, the charge sheet was served upon him. The Petitio....MANU/MH/0134/2024ServiceWhen the substantial control remains with the contractor and is not handed over to the user, it can’t be termed as sale and Sales Tax or VAT can’t be applied (K.P. Mozika Vs. Oil and Natural Gas Corporation Ltd. and Ors. (Neutral Citation: 2024 INSC 27))(Supreme Court) (09.01.2024)Present group of appeals concerns the liability to pay tax under the Assam General Sales Tax Act, 1993 ('the Sales Tax Act') and the Assam Value Added....MANU/SC/0027/2024Sales Tax/VAT