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Supreme Court Dismisses Appeals of Beneficiaries of Wakf Estate in Wealth Tax Matter, Upholding Assessment as 'Asset'. Right to Receive Income Share from Wakf-alal-aulad is Property Assessable Under Section 2(e) of Wealth Tax Act, 1957.

The Supreme Court of India heard appeals by the beneficiaries of a wakf-alal-aulad against the inclusion of their right to receive a share of the net ...

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Bombay High Court Quashes Prosecution of Directors for Delayed TDS Deposit Under Section 276B Income Tax Act — Delay Not Equivalent to Failure to Pay. Vicarious Liability Requires Specific Averments of Being In-Charge and Responsible; No Notice Under Section 2(35) or Order Under Section 201(1) Passed.

The petitioners, directors of M/s. Hubtown Ltd., challenged the issuance of process against them under Section 276B r/w 278B of the Income Tax Act, 19...

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Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

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Supreme Court Allows Appeals Against NGT Orders in Sterlite Copper Plant Closure Case — Upholds Maintainability of Composite Appeal Under NGT Act. The Court held that a composite appeal under Section 16 of the NGT Act is maintainable and that closure orders without natural justice are invalid.

The Supreme Court disposed of a batch of appeals arising from orders of the National Green Tribunal (NGT) concerning the closure of a copper smelter p...

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Bombay High Court Allows Stone Crusher Operation Subject to Environmental Compliance in NH Project. Petitioner directed to obtain consent from MPCB and comply with all environmental norms before resuming operations.

The petitioner, Nikhil Construction Group Pvt. Ltd., a private limited company engaged in construction activities, secured a contract for up-gradation...

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Bombay High Court Allows Writ Petition Challenging Settlement Commission Order in Customs Duty Evasion Case — Violation of Principles of Natural Justice. Settlement Commission's Rejection of Settlement Application Without Considering Merits and Without Granting Personal Hearing Set Aside.

The petitioners, Dinesh Bhabootmal Salecha and others, filed a writ petition before the Bombay High Court challenging an order passed by the Settlemen...