-Manupatra

Del. HC: Liquidated Damages Mentioned in Agreement Can’t be Awarded in Absence of Proof of Loss || MP HC: S.375 Marital Sex Exemption Also Provides Exemption Under Section 377 of IPC || SC: SARFAESI Doesn’t Give Any License to Bank Officers to Act Against the Scheme of Law || All. HC: Court Can’t Mechanically Reject Application for Waiving Off Cooling Period u/s 13B of HMA || Kar. HC: Acquittal Order Can’t be Put in Challenge by Stranger to the Case || Kar. HC: Alternate Remedy Can’t be Used as China Wall Against Invocation of Writ Jurisdiction || Bom. HC Upholds Constitutional Validity of Goa’s Green Cess Act || Del. HC: Not Court’s Business to Demonstrate Morality of an Act unless it has Caused Harm || Del. HC: Cost Accountants and Chartered Accountants Not Similarly Placed Under Law || SC: No Party Ought to be Vexed Twice in a Litigation for One and the Same Cause

ITAT, Pune: No Income Tax Payable on Sale of Software Licence - (09 Feb 2022)