-Manupatra

Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC || Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts || Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines || Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act || NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties || Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT || Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage || SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance || SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession || Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows

ITAT, Bangalore: Consideration for Sale of Software Not to be Treated as Royalty - (13 Aug 2021)