Judgement

Identity, credit-worthiness and genuineness of transactions have to be explained by the assessee, if the amount pertaining to it credited in books of account (DCIT vs. Artex Knitting Inds. P.Ltd, New Delhi)(Income Tax Appellate Tribunal) (22.05.2024)
Present appeal preferred by the appellant/Revenue, challenges an order, of the Commissioner of Income Tax (Appeals) ['CIT(A)']. By the order under cha....
MANU/ID/0538/2024
Direct Taxation
Vehicles hired through a contract for transportation of the goods does not make Appellant liable to service tax (Sivaskthi Engineering & Fabricators vs. The Commissioner of CentralExcise, Customs and ServiceTax)(Customs, Excise and Service Tax Appellate Tribunal) (20.05.2024)
The appellants are manufacturers and suppliers of Pre-Stressed Concrete Poles (PSC Poles) for the Kerala State Electricity Board (KSEB). The transport....
MANU/CB/0115/2024
Service Tax
Refund of accumulated Cenvat Credit is allowable on export of goods, even if, they are exempted from payment of Central Excise Duty (Kancor Ingredients Ltd vs. Ce &Cgst Noida)(Customs, Excise and Service Tax Appellate Tribunal) (20.05.2024)
Present appeal has been filed by Kancor Ingredients Limited against Order-in-Appeal passed by the Commissioner (Appeals) CGST, Noida. The learned Comm....
MANU/CN/0097/2024
Excise
In the absence of verification under Order VI Rule 15A of CPC, the pleadings cannot be relied as evidence (Deccan Edibles Private Limited Vs. S P J Cargo Private Limited (Neutral Citation: 2024 DHC 4111))(High Court of Delhi) (20.05.2024)
The Petitioner herein/defendant before the Trial Court is aggrieved by an order of the learned Trial Court whereby Petitioner's application before the....
MANU/DE/3530/2024
Civil
Applications for amendment of pleadings ought to be rejected, if the amendments change the fundamental character of the suit (Amaara Dalmia and Ors. Vs. Mridula Dalmia and Ors. (Neutral Citation: 2024 DHC 4209))(High Court of Delhi) (20.05.2024)
In facts of present case, an application has been filed on behalf of Plaintiff Nos. 1 to 3 seeking amendment of their plaint. The Plaintiffs have file....
MANU/DE/3560/2024
Civil
Refund of stamp duty should not be denied on mere technicalities (Bano Saiyed Parwaz Vs. Chief Controlling Revenue Authority and Inspector General of Registration and Controller of Stamps and Ors. (Neutral Citation: 2024 INSC 443))(Supreme Court) (17.05.2024)
The instant appeal is directed against the judgment and order impugned passed by the High Court whereby the High Court, dismissed the Appellant's dema....
MANU/SC/0460/2024
Civil