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Bombay High Court Upholds Reopening of Assessment Under Section 147(a) for Income Tax on Minimum Guarantee Receipts from Film Sale. Assessee's Failure to Disclose Full Consideration for Sale of Movie 'Charas' Justifies Reassessment Despite Partial Acceptance of Addition.

The case involves an income tax reference at the instance of the assessee, who sold a movie titled 'Charas' to M/s. Prakash Pictures on a minimum guar...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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High Court of Karnataka Allows Writ Petition for Refund of Rs.27.51 Crore Collected Under Coercion in GST Investigation — Mandamus Issued for Unlawful Recovery Without Adjudication. Court Holds That Recovery Without Adjudication Is Illegal and Violative of Article 265, and Directs Refund With Interest.

The petitioner, M/s. Bundl Technologies Private Limited, a company engaged in e-commerce, filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notices Under Section 148 of Income Tax Act, 1961 — No Jurisdictional Error Found in Reopening of Assessment Beyond Four Years.

The petitioners, Sanjeevkumar Kabra and others, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, Aur...

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Bombay High Court Allows Writ Petition for Rental Compensation for Transmission Towers Erected in 1981 Without Consent or Compensation. Landowners entitled to compensation under Section 10(d) of the Indian Telegraph Act, 1885 read with Section 164 of the Electricity Act, 2003 for continued use of land.

The petitioners, eight landowners from Ashiv and Wangi villages in Latur district, filed a writ petition seeking quashing of an order dated 04.07.2018...