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Bombay High Court Allows Unconditional Stay of Tax Demand for Statutory Authority in Income Tax Exemption Case — Strong Prima Facie Case Based on Consistent Appellate History. Section 220(6) of Income Tax Act, 1961 invoked to stay demand of Rs.961.92 Crores pending appeal before CIT(A).

The Petitioner, Mumbai Metropolitan Region Development Authority (MMRDA), a statutory authority established under the Mumbai Metropolitan Region Devel...

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Bombay High Court Holds Canned Pineapple Slices and Fruit Cocktail Preserved in Sugar Syrup Are Not Fresh Fruits Under Entry A-23 of Bombay Sales Tax Act, 1959. Goods subjected to processing and preservation lose their character as fresh fruits and are taxable under the residuary entry.

The case concerns a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Mumbai...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Bombay High Court Dismisses Writ Petition Challenging Extended Period Demand Under Section 11A of Central Excise Act — Suppression of Facts Justifies Extended Limitation. Forgings Classified Under Chapter 84 as Machinery Parts, Not Eligible for Exemption Under Notification No.223/88.

The Bombay High Court dismissed a writ petition filed by M/s Rajkumar Forge Limited and its director challenging orders of the Commissioner of Central...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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High Court of Judicature at Bombay Examines Challenge to Assessment Order Restricting Sales Tax Incentives under Package Scheme of Incentives, 1993. Expansion Unit Seeks Quashing of Order Alleging It Is Without Jurisdiction and Contrary to Scheme Terms.

The petitioner, Mahindra & Mahindra Limited, a company engaged in the manufacture and sale of automobiles and spare parts, filed a writ petition befor...