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Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

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Bombay High Court Disposes of Writ Petition with Direction for Partial Deposit, Stays Penalty Recovery in Tax Dispute. Assessing Officer's Rejection of Stay Application Without Reasons Held Improper; Stay Orders Must Reflect Prima Facie Assessment Under Section 220(6) Income Tax Act, 1961.

The writ petition was filed by Deloitte Consulting India Pvt. Ltd., a joint venture company, challenging a notice of demand dated 30 March 2012 issued...

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Supreme Court Allows Revenue's Appeal in Part and Reverses High Court's Decision that Electricity is Not 'Goods' Under Sales Tax Acts. Electricity is Movable Property and Covered by Definition of 'Goods', Making Electricity Board a Dealer; Supply of Steam Under Works Contract Not Taxable.

The case concerned the taxability under the C.P. & Berar Sales Tax Act, 1947, and the Madhya Pradesh General Sales Tax Act, 1959, of transactions unde...

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Bombay High Court Quashes Reassessment Notice in Income Tax Proceedings Due to Absence of Allegation of Non-Disclosure. Notice Under Section 148 of Income Tax Act, 1961 Issued After Four Years Fails as Reasons Recorded Did Not Allege Failure to Fully and Truly Disclose Material Facts.

The writ petition challenged a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2012-13. The petitione...

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Supreme Court Allows Revenue's Appeals in Transfer Pricing Cases, Remands to High Courts for Fresh Consideration. The Court Holds That High Court Can Examine Whether Tribunal Followed Guidelines Under Chapter X of Income Tax Act While Determining Arm's Length Price.

The Supreme Court considered a batch of civil appeals, primarily by the Revenue, against judgments of various High Courts, particularly the Karnataka ...