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Bombay High Court Quashes Withdrawal of Customs Duty Exemption Certificate for Medical Equipment Imported by Cardiologist. Failure to Treat 40% Outdoor and 10% Indoor Poor Patients Free Not Established; Exemption Restored.

The petitioners, Dr. Shashank Bhalchandra Subhedar, a practicing cardiologist, and M/s National Heart Center & Hypertension Clinic, challenged the ord...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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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 Allows Writ Petition Against Denial of ESI Exemption to Workers' Cooperative Society. State Government's Communication Dated 15/05/2013 Quashed for Non-Compliance with Section 87 of ESI Act, 1948.

The Petitioner, The Indian Coffee Workers' Coop. Society Ltd. Indian Coffee House SDF Canteen, Seepz, Andheri (East), Mumbai, is a cooperative society...

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Supreme Court Dismisses Appeals in Sales Tax Exemption Dispute Under Karnataka Industrial Policy. Industrial Policy 1996-2001 Does Not Cover Purchase Tax Under Karnataka Sales Tax Act, 1957.

The Supreme Court dismissed appeals by M/s High Range Coffee Curing Pvt. Ltd. against the State of Karnataka and others, challenging the High Court's ...

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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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High Court of Karnataka Dismisses Appeal Challenging Withdrawal of Labour Welfare Cess Exemption for SEZ Developers. The court held that the exemption was a concession and could be withdrawn by the government, and the appellant had no vested right to its continuation.

The appellant, M/s. Primal Projects Limited, a company engaged in constructing and developing IT parks in Special Economic Zones (SEZ), challenged the...

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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...