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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

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KAHC010364002010_1

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KAHC010306442014_1

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Bombay High Court Dismisses Criminal Application for Quashing Summons in Security Guards Act Violation. Allegations Against Officers as Principal Employers Prima Facie Disclose Offence Under Clause 42 of Maharashtra Private Security Guards Scheme, 2002.

The matter arose from a criminal complaint filed by Inspector R.D. Khanorkar under the Maharashtra Private Security Guards (Regulation of Employment a...

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Supreme Court Hears Civil Appeals Concerning Applicability of Interest on Delayed Payments Act to Prior Contracts. The appeals arise from a common question of law regarding the retrospective application of the Interest on Delayed Payment to Small Scale and Ancillary Industrial Undertakings Act, 1993.

The appeals before the Supreme Court arose from a common question of law regarding the applicability of the Interest on Delayed Payment to Small Scale...

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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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High Court of Karnataka Hears Consolidated Writ Petitions Challenging Forest Development Tax Notification Under Karnataka Forest Act. Petitioners Contended That the Levy on Mineral-Bearing Land Violated Article 246, Entry 54 of Union List, and Forest Conservation Act, 1980.

The High Court of Karnataka, Bengaluru, heard a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India by several minin...

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High Court of Karnataka Adjudicates Batch of Petitions Challenging Constitutional Validity of Forest Development Tax Notification. Petitioners Alleged Notification Ultra Vires Article 246 and Forest (Conservation) Act, 1980, Seeking to Quash Demand Notices.

A batch of writ petitions was filed before the High Court of Karnataka by various mining companies, corporations, and individuals, including National ...