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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Bombay High Court Allows Appointment of Arbitrator in Commercial Dispute Over Non-Payment and Failure to Issue Taking Over Certificate. Court holds that disputes regarding interim payment certificates and issuance of TOC are arbitrable under Section 11 of the Arbitration and Conciliation Act, 1996.

The applicants, BSI-JDN Joint Venture and others, filed four applications under Section 11 of the Arbitration and Conciliation Act, 1996, seeking appo...

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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 State Appeals in Land Acquisition Case — Doctrine of Legitimate Expectation Cannot Override Statutory Acquisition Process. Industrial Development Constitutes Valid Public Purpose Under Land Acquisition Act, 1894.

The appeals arise from a common judgment of the Uttarakhand High Court dated 02.11.2018, which dismissed the appeals filed by the appellants (the Stat...

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Bombay High Court Dismisses Revenue's Appeals in Royalty and Advance Tax Case — Payments for Equipment and Spare Parts Not Taxable as Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. No Advance Tax Liability When Entire Income Subject to TDS.

The Revenue filed five appeals under section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Mumb...