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High Court of Karnataka Dismisses Appeal in Service Tax Reimbursement Dispute — Contractual Obligation Not Imposed by Tender. Amendment of law does not automatically entitle contractor to reimbursement of service tax paid after contract execution.

The appellant, M/s. Jyothy Fabricare Service Ltd., filed a writ appeal against the order of a learned Single Judge dismissing its writ petitions seeki...

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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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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Bombay High Court Allows Appeal in Income Tax Case — Reassessment Notice Invalid Beyond Four Years Without Allegation of Non-Disclosure. Arbitration Award Receipt Held as Capital Receipt, Not Income Under Section 147 of the Income Tax Act, 1961.

The appellant, Ramona Pinto, an individual, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 2nd April 2018 pass...

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GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.

The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...

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Bombay High Court Dismisses Writ Petition Challenging Property Tax Levy by Panvel Municipal Corporation on Kharghar Node. Petitioners Lacked Locus Standi and Failed to Exhaust Statutory Remedy of Appeal Under Section 406 of Maharashtra Municipal Corporation Act, 1949.

The petitioners, Kharghar Co-op. Housing Societies Federation and an individual resident, filed a writ petition under Article 226 of the Constitution ...

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High Court of Madras Disposes of Batch of Writ Petitions Challenging Income Tax and GST Assessment Orders, Suo Motu Impleads State Bank of India. No specific legal finding or ratio is discernible from the available text.

The High Court of Madras heard a batch of writ petitions filed by multiple corporate entities, including Aqua Terra Coke and Energy Limited (formerly ...