Judgement

Validity of a notice issued under Section 263 of IT Act based on incorrect grounds or unsupported evidence can be questioned (Nirav Chandrakantbhai Bhalani vs. The Pr. Cit, Ahmedabad)(Income Tax Appellate Tribunal) (06.08.2024)
Present appeal is filed by the Assessee as against the order passed by the Principal Commissioner of Income Tax, in exercise of his revisionary jurisd....
MANU/IB/0348/2024
Direct Taxation
There is no bar under law to claim deduction simultaneously under Section 54 and Section 54F of IT Act in respect of the same asset (Ramdas Sitaram Patil, Kolhapur vs. Assistant Commissioner of Income-Tax)(Income Tax Appellate Tribunal) (07.08.2024)
The Appellant is an individual, filed the Return of Income for the A.Y. 2016-17 on 07.03.2017 declaring total income of Rs.96,55,810. Against the said....
MANU/IP/0189/2024
Direct Taxation
Operation of a statute could not be curbed by private action of parties (Prosafe International Pvt. Ltd. Vs. North Delhi Municipal Corporation (Neutral Citation: 2024 DHC 5840))(High Court of Delhi) (06.08.2024)
The Petitioner is a company, which claims to be a 'small' enterprise under Section 2(m) of the Micro, Small and Medium Enterprises Development Act, 20....
MANU/DE/5135/2024
Commercial
Extra judicial confession is considered as a weak type of evidence and is only used as a corroborative link to lend credibility to other evidence on record (Mazid In JC Vs. State of NCT of Delhi and Ors. (Neutral Citation: 2024 DHC 5841))(High Court of Delhi) (06.08.2024)
The present application has been filed under section 439 of Code of Criminal Procedure, 1973 (CrPC) seeking regular bail in connection with FIR under ....
MANU/DE/5115/2024
Criminal
The equivalence of a qualification is not a matter that can be determined in exercise of power of judicial review (Shifana P.S. Vs. The State of Kerala and Ors. (Neutral Citation: 2024 INSC 580))(Supreme Court) (06.08.2024)
The Appellant, appeared in the written test on 10th October, 2009 and cleared the exam. The KPSC invited the Appellant vide letter dated 03rd October,....
MANU/SC/0838/2024
Service
Courts are not supposed to grant interest on interest except where it has been specifically provided under the statute (D. Khosla and Company Vs. The Union of India (Neutral Citation: 2024 INSC 587))(Supreme Court) (07.08.2024)
The sole issue before present Court is whether interest is payable on interest or whether 15% interest per annum awarded would be on the principal sum....
MANU/SC/0846/2024
Arbitration