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Search Results for "assessee company"

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High Court

High Court of Karnataka Dismisses Writ Petitions of Contractual Employees Seeking Regularisation in Electricity Supply Company. Petitioners failed to establish any legal right to regularisation as they were engaged on contract basis without following due process of recruitment.

7 Mar 2019

The petitioners, numbering 47 individuals, were employed as Operators and Helpers in various sub-stations of the Karnataka Power Transmission Corporat...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Nil Withholding Certificate Under Section 195(3) of Income Tax Act — Past Tax Demands Not Valid Ground for Refusal. The court held that past tax demands for earlier assessment years cannot be a valid reason to reject an application under Section 195(3) for a subsequent year, as the provision is meant to determine the appropriate proportion of tax to be deducted at source on current payments.

13 Apr 2010

The petitioner, Mckinsey & Company Inc., a non-resident company incorporated in the USA with branches in India, filed an application under Section 195...

High Court

Bombay High Court Quashes Criminal Proceedings Against Nominee Director in TDS Default Case — Lack of Specific Allegations and Mechanical Issuance of Process. Petitioner, an independent non-executive nominee director, was not the principal officer responsible for TDS deduction under Section 2(35) of the Income Tax Act, 1961, and the complaint failed to aver his role in the offence under Section 276-B read with Section 278-B.

20 Dec 2023

The petitioner, Anish Modi, was an independent non-executive nominee director of S. Kumar Nationwide Limited from 27 June 2007 to 12 November 2011. Fo...

High Court

Bombay High Court Allows Writ Petition Challenging GST Summons Issued Without Jurisdiction — Lack of Territorial Jurisdiction Renders Proceedings Void Ab Initio. The court quashed summons under Section 70 of CGST Act, 2017 issued by an officer in Coimbatore to a Nagpur-based company, holding that the officer lacked territorial jurisdiction.

6 May 2026

The petitioner, M/s D P Jain & Co. Infrastructure Private Limited, a Nagpur-based company, challenged summons issued by the Senior Intelligence Office...

High Court

Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

30 Nov 2018

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

Supreme Court

Supreme Court Allows Appeal in Motor Accident Compensation Case, Restoring Tribunal's Award. Compensation Reduction by High Court Reversed as Income Tax Return Filed Post-Accident Was Erroneously Excluded Under Motor Vehicles Act, 1988, Sections 166 and 140, Emphasizing Returns as Reliable Evidence for Income Assessment.

22 Apr 2025

The appeal arose from a motor accident compensation case where the deceased, Kapil Bhargava, died in a collision involving a Blue Line bus on 12.08.20...

High Court

Bombay High Court Allows Writ Petition Challenging Service Tax Show Cause Notice Issued by Non-Jurisdictional Commissionerate. Notice issued by Delhi Commissionerate for Mumbai-based assessee held without jurisdiction as territorial jurisdiction lies with Commissionerate where the assessee's registered office is located.

17 Jan 2023

The Petitioner, CMA-CGM Agencies (India) Pvt. Ltd. (formerly APL (India) Pvt. Ltd.), a company incorporated under the Companies Act, 2013, is engaged ...

High Court

High Court of Karnataka Allows Appeal in Central Excise Case — Appellant Entitled to Cenvat Credit on Input Services. Definition of 'Input Service' Under Cenvat Credit Rules, 2004 is Broad and Includes Services Having Nexus with Manufacturing Business.

21 Apr 2021

The appellant, Toyota Kirloskar Motor Private Limited, is a manufacturer of motor vehicles and parts, registered under the Central Excise Act. It file...

High Court

High Court of Karnataka Allows Writ Petition for Refund of Rs.27.51 Crore Collected Under Coercion in GST Investigation — Mandamus Issued for Unlawful Recovery Without Adjudication. Court Holds That Recovery Without Adjudication Is Illegal and Violative of Article 265, and Directs Refund With Interest.

14 Sep 2021

The petitioner, M/s. Bundl Technologies Private Limited, a company engaged in e-commerce, filed a writ petition under Article 226 of the Constitution ...

High Court

High Court of Judicature at Bombay Upholds Arbitral Award in Favor of Oil Corporation in Kerosene Supply Contract Dispute. Arbitrator Had Rejected Limitation Defense Under Contractual Clause and Held Clause Not Void Under Section 28 of Indian Contract Act.

4 Mar 2015

The matter arose from an arbitration petition under Section 34 of the Arbitration and Conciliation Act, 1996, filed by the original respondent in the ...

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