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Bombay High Court Dismisses Petition Challenging VAT Investigation Post-GST. Section 78 of Maharashtra GST Savings Act Held Valid as It Continues VAT Act Only for One Year from Appointed Day as Permitted by Constitution Amendment.

The petitioner, Magma Fincorp Limited, a non-banking finance company registered under the Maharashtra Value Added Tax Act, 2002 (VAT Act), challenged ...

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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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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.

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

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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Bombay High Court Hears Interim Injunction Application in Copyright Infringement Suit Concerning Digital Music Platform’s Use of Sound Recordings. The Court Examines Defenses of Fair Use and Statutory License Under Sections 52 and 31-D of the Copyright Act, 1957.

The present proceeding arose from two commercial IP suits filed by Tips Industries Ltd. (plaintiff) against Wynk Music Ltd. and another (defendants) b...

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Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.

The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...

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High Court of Karnataka Pronounced Order on Writ Petitions Challenging Railway Catering Policy Addendum. Petitioners Contended That Addendum Required Cabinet Approval, While Respondents Defended It as Within Competence and for Hygiene Improvement.

The South Western Railway Catering Contractors Association, a registered body of railway catering contractors, filed two writ petitions under Articles...

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Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...