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Bombay High Court Allows Writ Petition Challenging CBEC Circular on Brand Rate of Drawback. Court holds that an exporter can claim Brand Rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 even after availing All Industry Rate under Rule 3.

The petitioner, Alfa Laval (India) Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging a Circular dated 30th Decemb...

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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Gujarat High Court Dismisses Second Appeal in Specific Performance Suit — Concurrent Findings of Fact Not Interfered With. Agreement to Sale of New Tenure Land by Adivasi Requires Government Permission; Plaintiff Failed to Prove Readiness and Willingness.

The appellant, Shantaben Gopalbhai Tadvi, filed a Second Appeal under Section 100 of the Code of Civil Procedure, 1908, challenging the concurrent jud...

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Karnataka High Court Dharwad Bench Adjudicates Criminal Appeal Against Conviction Under Sections 498A, 304B IPC and Dowry Prohibition Act, 1961. Appeal Raises Questions on Reliability of Dying Declaration and Sufficiency of Evidence Where Prosecution Witnesses Turned Hostile.

The criminal appeal arose from the judgment of conviction and sentence passed by the Principal District and Sessions Judge, Bagalkot in Sessions Case ...

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Karnataka High Court Pronounces Order on Constitutional Challenge to Karnataka On-demand Transportation Technology Aggregators Rules, 2016. Petitioners Assert Rules Ultra Vires Motor Vehicles Act, 1988 and Violative of Freedom of Trade and Commerce Under Articles 14, 19(1)(g), and 301 of the Constitution.

The Karnataka High Court considered a batch of writ petitions challenging the constitutional validity of the Karnataka On-demand Transportation Techno...

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Supreme Court Dismisses Appeal by Erstwhile Directors in First Insolvency Case, Holding IBC Overrides State Moratorium. Corporate Debtor's Belated Defence of Non-Disbursal Under Master Restructuring Agreement Rejected as After-Thought.

The case arose from the first application under the newly enacted Insolvency and Bankruptcy Code, 2016. The appellant, a multi-product company, faced ...

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Bombay High Court Allows Revision Against Framing of Charge Under Section 304B IPC in Dowry Death Case. Trial Court Exceeded Jurisdiction by Framing Charge Under Section 304B IPC When Charge Sheet Only Alleged Sections 498A and 306 IPC, and No Prima Facie Case for Dowry Death Was Made Out.

The case involves a criminal revision application filed by three applicants (original accused) against the framing of charge under Section 304B of the...