Judgement Unadjusted business loss of a particular year would be eligible to be carried forward to subsequent assessment years and for set off also (Hindustan Aqua Ltd., New Delhi vs DCIT)(Income Tax Appellate Tribunal) (28.02.2024)The appeal arises out of the order of the Commissioner of Income Tax (Appeals). The only issue to be decided in this appeal is as to whether the learn....MANU/ID/0273/2024Direct TaxationDemand cannot be confirmed by comparing the ST -3 returns with balance sheet figures, in the absence of any evidence to the contrary (South Eastern Coalfields Limited vs. Commissioner of Central Excise& Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (29.02.2024)In facts of the present case, in the course of an audit by the Audit Commissionerate, the figures of ST-3 Returns filed during the period April 2015 t....MANU/CE/0056/2024Service TaxOnce doubt regarding loan transaction creeps in, benefit goes to accused (Narhari Vithalrao Dahe Vs. Sudam Gangaram Dahe (Neutral Citation: 2024:BHC-AUG:4109))(High Court of Bombay) (27.02.2024)In present matter, case was filed by present Appellant setting up a case that, out of friendly relations and due to financial need he gave loan of Rs.....MANU/MH/1205/2024BankingOwner cannot be deprived of his rights to the property after the statutory period has expired (Chetan and Ors. Vs. The State of Maharashtra and Ors. (Neutral Citation: 2024:BHC-AS:9242-DB))(High Court of Bombay) (27.02.2024)By present Petition under Article 226 of the Constitution of India, 1950, the Petitioners seek a writ of mandamus directing the Respondent No.1 to iss....MANU/MH/1186/2024PropertyAssessee would not be under a legal obligation to deduct tax at source on the income/profit component in payments received by distributors/franchisees from third parties/customers (Bharti Cellular Limited Vs. Assistant Commissioner of Income Tax and Ors. (Neutral Citation: 2024 INSC 148))(Supreme Court) (28.02.2024)The issue relates to the liability to deduct tax at source under Section 194-H of the Income Tax Act, 1961 on the amount which, as per the Revenue, is....MANU/SC/0144/2024Direct TaxationConfession of an accused recorded by a Police Officer is not admissible as evidence (Mohammed Khalid And Another vs. State of Telangana (Neutral Citation: 2024 INSC 158))(Supreme Court) (01.03.2024)Present appeals take exception to the final impugned judgment passed by the High Court rejecting the Criminal Appeal preferred by the appellants assai....MANU/SC/0154/2024Narcotics