Judgement Where there is failure on the part of the AO to specify the limb of Section 271(1)(c) of IT Act under which the penalty is imposed, penalty order cannot be sustained (Artmica Laminates P. Ltd, Delhi vs. ITO, New Delhi)(Income Tax Appellate Tribunal) (23.08.2022)Present appeal has been preferred by the Assessee against the order of First Appellate Authority arising out of an appeal before it against the penalt....MANU/ID/1356/2022Direct TaxationAdditional depreciation of 20% of the cost of new plant and machinery acquired and installed is allowable under Section 32(1)(iia) of IT Act (DCIT, New Delhi vs. Haldiram Snacks Pvt. Ltd., New Delhi)(Income Tax Appellate Tribunal) (23.08.2022)The assessee is a company engaged in the business of manufacturing of sweets, namkeens and running of restaurants. It filed its return on 30th Novembe....MANU/ID/1355/2022Direct TaxationRefund claimed after one year is time barred in terms of provisions of Section 11B of Central Excise Act (Jethabhai Kamabhai Prajapati vs. Commissioner of Central Excise, Customs and Service Tax -I)(Customs, Excise and Service Tax Appellate Tribunal) (22.08.2022)In facts of present case, the refund is filed for the excess payment of the Service Tax after period of 1 year. The refund was rejected on the ground ....MANU/CS/0205/2022Service TaxFIR cannot be quashed at the early stage when even a draft charge-sheet has not been submitted to the Magistrate (Preet Singh & Ors. Vs. The State Nct Of Delhi & Anr.)(High Court of Delhi) (22.08.2022)The present petition has been filed by the Petitioner seeking quashing of FIR registered under Sections 376, 377, 323 and 34 of the Indian Penal Code,....MANU/DE/3017/2022CriminalWrit jurisdiction is a discretionary remedy which should be sparingly exercised (Anil Bali vs. Union Of India And Ors.)(High Court of Delhi) (24.08.2022)In facts of present case, the Petitioner approached this Court seeking issuance of a writ of certiorari for quashing the Charge Memorandum dated 13th ....MANU/DE/3051/2022ServiceWhen assessee is not rendering services as consulting engineer, he is not liable to pay the service tax (Commissioner of Customs and Central Excise Vadodara-I vs. Jyoti Limited and Ors.)(Supreme Court) (24.08.2022)The Revenue has preferred the present appeals dissatisfied with the impugned common judgment and order passed by the Customs, Excise and Service Tax A....MANU/SC/1032/2022Service Tax