Judgement When documents established that goods imported co-relates with the invoices, refund should not be denied on some minor variation in describing goods (Pradhin Ltd vs. Commissioner of Customs (Port-Export), Chennai)(Customs, Excise and Service Tax Appellate Tribunal) (04.04.2024)In facts of present case, the Appellant filed refund claim for refund of Special Additional Duty paid by them at the time of import of goods as under ....MANU/CC/0111/2024CustomsFreight/insurance amount is not includable in assessable value of goods for charging excise duty (Panama Petrochem Ltd vs. Commissioner of C.E. & S.T.)(Customs, Excise and Service Tax Appellate Tribunal) (05.04.2024)In present matter, the Appellant entered in contract with IOCL, HPCL. As per the contract the appellant is responsible for delivery of goods to the de....MANU/CS/0140/2024ExciseAssessing Officer has to calculate total income of assessee in conformity with Arm's Length Price determined by Transfer Pricing Officer (Giesecke and Devrient India Pvt. Ltd. Vs. Deputy Commissioner of Income Tax and Ors. (Neutral Citation: 2024:DHC:2561-DB))(High Court of Delhi) (01.04.2024)The present writ petition, at the instance of the assessee, seeks to assail the impugned order passed under Section 144C read with Sections 143(3) and....MANU/DE/2428/2024Direct TaxationA valid authorization is necessary to institute a complaint under the NI Act (Lalit Narayan Thakkar Vs. Narendra Gajanan Sharma (Neutral Citation: 2024:BHC-AUG:6882))(High Court of Bombay) (01.04.2024)In present case, judgment and order passed by trial Court acquitting Respondent from offence under Section 138 of the Negotiable Instruments Act (the ....MANU/MH/2121/2024CriminalUnless the finding of acquittal is found to be perverse or impossible, interference with the same would not be warranted (Ballu and Ors. Vs. The State of Madhya Pradesh (Neutral Citation: 2024 INSC 258))(Supreme Court) (02.04.2024)The present appeal challenges the judgment passed by the High Court, thereby allowing the appeal of the Respondent-State. The High Court, reversing th....MANU/SC/0255/2024CriminalThere must be a level of infirmity greater than ordinary in a Tribunal's order to justify interference of High Court under Articles 226 and 227 of Constitution (Bharti Airtel Limited Vs. A.S. Raghavendra (Neutral Citation: 2024 INSC 265))(Supreme Court) (02.04.2024)The present appeal arises out of the final judgment passed by High Court by which the High Court dismissed the appeal filed by the Appellant. The moot....MANU/SC/0268/2024Service