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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Seizure of Vessel Under Customs Act, 1962; Seizure of Re-imported Floating Crane Valid as Exemption Notification Inapplicable When Re-import Not by Original Exporter.

The case involved a writ petition filed by Fomento Resources Private Limited and its director challenging the seizure of a floating crane, MV Maria La...

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Madras High Court Dismisses FCI's Appeal in Customs Duty Refund Case — Limitation for Appeal Under Section 128 Cannot Be Condoned. Import of Section 129A to condone delay in first appeal under Section 128 is impermissible as Customs Act is a complete code.

The Food Corporation of India (FCI) filed a Civil Miscellaneous Appeal under Section 130(1) of the Customs Act, 1962 read with Section 104 of CPC, cha...

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Supreme Court Hears Civil Appeals Challenging High Court's Validation of Kamal Vihar Township Development Scheme. Core Legal Question is Whether Scheme Violates Constitution (73rd and 74th Amendments) and Statutory Provisions of M.P. (C.G.) Nagar Thatha Gram Nivesh Adhiniyam, 1973.

The Supreme Court heard a bunch of civil appeals arising from the decision of the Division Bench of the High Court of Chhattisgarh, which had upheld t...

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Bombay High Court Considers Legality of Orders under Urban Land (Ceiling and Regulation) Act, 1976 and Applicability of Repeal Act, 1999. Petition Seeks Quashing of Settlement, Notification, and Possession Orders Based on Erroneous Computation of Excess Land and Abatement of Proceedings.

The writ petition under Article 226 of the Constitution of India challenged the settlement order dated 30 November 2004 under Section 8(4) of the Urba...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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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...