Judgement For a mere technical venial breach, the assessee should not be invited with penalty (Ambience Developers & Infrastructure Pvt. Ltd. vs Joint Commissioner of Income Tax)(Income Tax Appellate Tribunal) (16.01.2024)The issue to be decided in present appeals is as to whether the learned CIT(A) was justified in confirming the levy of penalty under Section 272A(2)(k....MANU/ID/0062/2024Direct TaxationRectification proceedings under Section 154 of the IT Act is applicable for a patent mistake which can be established not by a long-drawn process (Town Vividoddesha Sahakari Bhandara Niyamitha vs. Income Tax Officer)(Income Tax Appellate Tribunal) (17.01.2024)The assessee is a credit co- operative society engaged in the business of providing credit facilities to its members. For the AY 2014-15, return of in....MANU/IL/0014/2024Direct TaxationTransfer is an exigency of service which ought not to be interfered by a Court of law, especially, when it is pertaining to Armed Forces (Ct/Gd Rajender Singh vs. Union Of India &Ors. (Neutral Citation: 2024:DHC:314-DB))(High Court of Delhi) (16.01.2024)The Applicant/ Petitioner, serving as a Constable in Sashastra Seema Bal [SSB] filed a writ petition challenging his transfer from New Delhi to Siddha....MANU/DE/0303/2024ServiceConviction can be based on solitary testimony of a credible witness though uncorroborated (Suraj Vs. State (NCT of Delhi) (Neutral Citation: 2024:DHC:273))(High Court of Delhi) (15.01.2024)Appeal has been preferred under Section 374(2) read with Section 482 of Code of Criminal Procedure, 1973 (Cr.P.C.) challenging the judgment and order ....MANU/DE/0291/2024CriminalBenefit under Section 139 of the NI Act cannot be availed if the accused raises a plausible defence, which creates doubts about the existence of a legally enforceable debt (Niketan Finance Limited Vs. Ayeshabi Abbas Mamtuley and Ors. (Neutral Citation: 2024:BHC-AS:1645))(High Court of Bombay) (15.01.2024)The legality, propriety and correctness of the Judgment passed by the learned Metropolitan Magistrate, whereby the Respondent No. 1/accused came to be....MANU/MH/0200/2024BankingSanction is not required to prosecute a public servant who faces accusation of creating fake documents by misusing his official position (Shadakshari Vs. State of Karnataka and Ors. (Neutral Citation: 2024 INSC 42))(Supreme Court) (17.01.2024)The Appellant as the complainant lodged a first information report alleging that Respondent No. 2 were irregularly creating documents of property in t....MANU/SC/0042/2024Criminal