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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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Madras High Court Dismisses Appeal by Plaintiff in Suit for Recovery of Money Due to Lack of Sufficient Evidence. Partnership Firm's Claim for Fabric Supplies Fails as Plaintiff Could Not Prove Exact Amount Due.

Textile Connection, a partnership firm, filed C.S.No.29 of 2000 seeking a decree for Rs.39,67,144 with interest at 24% per annum from the defendants, ...

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Bombay High Court Quashes Confiscation of Lithium Ion Cells for Want of Show Cause Notice; Section 124 Customs Act, 1962 Mandates Prior Hearing. Non-Compliance with Natural Justice Renders Confiscation Order Void, Liberty Granted to Seek Release of Detained Goods.

Background: The petitioner, a subsidiary of Bajaj Auto Ltd., is engaged in the manufacture and sale of electric scooters and imported consignments of ...

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High Court of Karnataka Quashes Criminal Proceedings in Food Safety Case Due to Inconclusive MSG Test. Misbranding Allegation under FSS Act Fails as Laboratory Lacked Facility to Test for Mono Sodium Glutamate, Making Prosecution Unsustainable.

The petitioner, a proprietor of a wholesale distributing agency in APMC Yard, Vijayapura, distributed various products including Sunfeast Yippee! Nood...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Case Regarding Exemption Under Section 4(3)(vii) of Income-tax Act, 1922. Receipt Held to be Business Income, Not Exempt as Casual or Non-Recurring Receipt, as it Arose from Services Rendered in the Course of Business.

The assessee firm, Ram Kumar Agarwalla and Brothers, carried on business as share brokers and paper merchants. Together with D, a chartered accountant...