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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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High Court of Karnataka Dismisses Petitions Challenging Validity of Proviso to Section 115JB(6) of Income Tax Act in SEZ Cases. The court held that the proviso inserted by Finance Act, 2011 is not ultra vires the SEZ Act and is valid and enforceable.

The case involves a batch of writ petitions filed by companies operating in Special Economic Zones (SEZs) challenging the constitutional validity of t...

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Bombay High Court Dismisses Petition Challenging Tenders for Take Home Ration and Hot Cooked Meal Programs. Court finds no violation of Supreme Court directions as impugned tenders were not issued by State Government but by Municipal Corporation.

The petitioner, Mumbai V. Konkan Vibhagiya Mahila Aydyogik Utpadak Sahakari Sanstha Mahasangh Ltd., a federation of women self-help groups registered ...

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Bombay High Court Dismisses Employer's Challenge to Industrial Court Award Granting Wage Hike to Workmen Under Section 73(2) of MIR Act. Industrial Court's Findings on Comparable Units and Financial Capacity Upheld as Not Perverse.

The petitioner, M/s Diffusion Engineering Limited, a public limited company operating four manufacturing units, challenged an award dated 15-2-2019 pa...

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Bombay High Court Upholds Railway Board's Catering Licensing Policy — License Fee and Gross Sales Share Not Arbitrary. The policy requiring licensees to pay a share of gross sales is a valid contractual term and does not violate Article 14 or Article 19(1)(g) of the Constitution.

The petitioners, various catering associations and individual licensees, challenged the Railway Board's policy dated 1st April 2013 and subsequent cir...

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"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

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Supreme Court Allows Appeals by DISCOMs and Generating Companies in Electricity Tariff Dispute — Change in Law Compensation for Coal Shortfall Must Be Computed Based on Actual GCV and SHR as per PPAs.

The judgment involves two civil appeals concerning the determination of compensatory tariff for Change in Law events under long-term Power Purchase Ag...