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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

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High Court of Bombay at Goa Allows Writ Petition Challenging Termination of Employees by Goa State Pollution Control Board. Abolition of Posts Held Mala Fide and Termination Violative of Principles of Natural Justice.

The petitioners, six women employed by the Goa State Pollution Control Board (GSPCB), challenged their termination from service on 27.11.2014 and the ...

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Bombay High Court Dismisses Appeal in Share Dispute — No Grounds for Interference Under Section 37 of Arbitration and Conciliation Act, 1996. Court Held That the Arbitral Tribunal's Findings on Non-Delivery of Shares and Limitation Were Not Perverse or Contrary to Law.

The appellant, M/s Satish K. Narang & Co., an investor, filed an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, against the ju...

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High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim — Insurer Liable for Own Vehicle Accident Without Third Party Involvement. The court upheld the Tribunal's award of compensation to the mother of the deceased rider, finding no error in the decision.

The case involves an appeal filed by the United India Insurance Company Ltd. under Section 173(1) of the Motor Vehicles Act, 1988, against the judgmen...

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High Court of Judicature at Bombay Reserves Judgment in Appeal Against Conviction for Murder and Disappearance of Evidence. Accused Challenges Reliability of Circumstantial Evidence Including Test Identification Parade and Recovery Under Section 27 of Indian Evidence Act, 1872.

The appeal arose from the judgment and order dated 08.12.2020 passed by the Sessions Judge, Greater Bombay, in Sessions Case No. 179/2014, convicting ...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...