Judgement Appeal before the CIT(A) should be admitted only when the assessee paid the advance tax where return of income has not been filed (Rajlaxmi Satishkumar Sharma vs. The Income Tax Officer)(Income Tax Appellate Tribunal) (12.04.2024)In present case, the assessee has not filed original return of income for assessment year 2013-14 and the case was reopened for the reason that, the a....MANU/IB/0151/2024Direct TaxationAssessee cannot be denied the benefit of alternate notification, when it is eligible at the time of import of the goods (Farida Shoes Pvt Ltd vs. Commissioner of Customs)(Customs, Excise and Service Tax Appellate Tribunal) (08.04.2024)In the facts of present case, the Appellant exported leather shoes under claim of drawback. These goods were returned by the foreign buyer for the pur....MANU/CC/0113/2024CustomsTime limit for filing the written statement is only directory and not mandatoryin non- commercial suits (Jitender Kumar Kushwaha vs. Albert Joseph & Anr. (Neutral Citation: 2024:DHC:2900))(High Court of Delhi) (10.04.2024)The present petition assails the impugned orders passed by Trial Courtwhereby the learned trial court did not take on record the written statement of ....MANU/DE/2710/2024CivilIncome received by way of interest on compensation or on enhanced compensation shall be chargeable to tax (Principal Commissioner of Income Tax Vs. Inderjit Singh Sodhi (Neutral Citation: 2024:DHC:2820-DB))(High Court of Delhi) (08.04.2024)The present appeal involves an examination of the taxability of the interest component, earned on compensation or enhanced compensation, ordered under....MANU/DE/2633/2024Direct TaxationDiscretionary power of a court to condone delay must be exercised judiciously and it is not to be exercised in cases where there is gross negligence by litigant (K.B. Lal Vs. Gyanendra Pratap and Ors. (Neutral Citation: 2024 INSC 281))(Supreme Court) (08.04.2024)The Appellant before present Court has challenged the order passed by the High Court, by which the petition filed by the Appellant under Article 227 o....MANU/SC/0288/2024LimitationAppellate Court cannot overturn order of acquittal only on basis that another view is possible (Bhupatbhai Bachubhai Chavda and Ors. Vs. State of Gujarat (Neutral Citation: 2024 INSC 295))(Supreme Court) (10.04.2024)In present case, the Appellants, who are father and son, were prosecuted for the offence punishable under Section 302, read with Section 34 of the Ind....MANU/SC/0303/2024Criminal