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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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High Court of Karnataka Adjudicates Criminal Appeals Against Conviction in Counterfeit Currency Case Under IPC Sections 489-B, 489-C and 120-B. Conviction Stemmed from Seizure of Fake Indian Currency Notes Valued at Rs.2,00,000, Where Accused Were Allegedly Involved in Trafficking via Courier from Dubai.

The matter pertains to three connected criminal appeals filed under Section 374(2) of the Code of Criminal Procedure, 1973 before the High Court of Ka...

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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...

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Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

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Bombay High Court Allows Writ Petition Seeking Interest on Refund of TDS Under Section 244A of Income Tax Act — Mandamus Issued for Payment of Interest on Delayed Refund. CBDT Communication Denying Interest Held Contrary to Statutory Provisions and Quashed.

The petitioner, M/s. Sunflag Iron & Steel Co. Ltd., a public limited company engaged in steel manufacturing, entered into an agreement with a German c...

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Karnataka High Court Allows State Appeal in VAT Classification Dispute — Vegit-Aloo Hara Bara Kebab Held Not a Vegetable Product. Classification under Karnataka Value Added Tax Act, 2003 depends on predominant ingredient and common parlance, not processing method.

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act challenging the order of a learned Single Judge in Writ Pet...

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Bombay High Court Dismisses Petitions Challenging Cess Increase Under Zilla Parishad Act. Levy of Cess and Additional Cess on Agricultural Land Upheld as Valid Under Sections 144 and 155 of the Zilla Parishad and Panchayat Samiti Act, 1961.

The petitioners, residents and owners of agricultural lands in Ahmednagar District, challenged the Resolution dated 06/11/1993 passed by respondent No...

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Supreme Court Upholds Death Sentence of 26/11 Terrorist in Mumbai Attacks Case. Court Dismisses State's Appeal Against Acquittal of Co-Accused Due to Insufficient Evidence, Finding No Perversity in Trial Court's Decision.

The Supreme Court dealt with appeals arising from the 26/11 Mumbai terror attacks. The appellant, Mohammed Ajmal Kasab, a Pakistani national, was conv...