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Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

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High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

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Supreme Court Examines Appeals Concerning Kudankulam Nuclear Power Plant, Addressing Safety and Regulatory Measures Under Atomic Energy Act, 1962. The Court Deliberates on Balancing National Energy Policy with Public Apprehensions Stemming from Past Nuclear Incidents.

The case centers on appeals related to the establishment of a nuclear power plant at Kudankulam in Tamil Nadu. The judgment begins by acknowledging th...