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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Addition on Transport Creditors Upheld. Assessee's claim for transport creditors allowed as ITAT found no justification for addition under Section 260A of Income Tax Act, 1961.

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 27.11.2...

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Bombay High Court Hears Challenge to Food Safety Authority’s Advisories Allegedly Amending Regulations Without Statutory Power. Validity of Advisory Issued Under Food Safety and Standards Act, 2006, Questioned as Ultra Vires Section 92 of the Act.

A writ petition under Article 226 of the Constitution of India was filed by Vital Nutraceuticals Private Limited and the Indian Drug Manufacturers’ ...

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Bombay High Court Hears Petition Against Coercive Recovery of Service Tax Without Adjudication, Examining Scope of Section 73 of Finance Act, 1994. The Court Considers Whether Revenue Can Take Steps Under Section 87 Absent Determination of Tax Liability Through Statutory Adjudication Process.

The petitioner, ICICI Bank Ltd., a scheduled bank, challenged a communication dated 25/3/2015 issued by the Service Tax authorities demanding interest...

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Bombay High Court Pronounces on MSEDCL's Challenge to Order Permitting Single Point Supply to Condominium Under Section 127 Electricity Act. Appellate Authority Allowed Developer to Supply Electricity to Unit Holders through HT Connection Without Individual Connections.

The dispute pertains to the legality of single point electricity supply to a condominium complex known as Great Eastern Plaza in Pune. The petitioner,...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Supreme Court of India: Judgment on Regulation and Approval of Genetically Modified Crops. Ensuring adherence to environmental safety, legal standards, and public health in the approval process for GM crops in India.

The Supreme Court of India concerning various writ petitions filed in public interest related to the regulation and approval of Genetically Modified (...