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High Court

Karnataka High Court Upholds Excise License Renewal for Bars and Restaurants Despite Minor Irregularities in Application Process. License Renewal Cannot Be Denied for Technical Defects When Licensee Has Substantially Complied with Conditions and Paid Fees.

30 Jul 2024

The case involves multiple writ appeals filed by the State of Karnataka and its excise authorities against orders of a learned Single Judge directing ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

10 Feb 2023

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

High Court

Karnataka High Court Examines Interpretation of Provisos to Section 10A(2)(b) of MMDR Act in Writ Petitions. Prospecting Licence Holders Seek Mandamus for Execution of Mining Leases Pending Environmental Clearance.

27 May 2022

The High Court of Karnataka heard a group of four writ petitions filed under Article 226 of the Constitution by companies engaged in mining, seeking v...

High Court

Karnataka High Court Dismisses Writ Petition Challenging Municipal Advertisement Tax Under Section 134, KMC Act, 1976. Holds That GST Does Not Bar Levy as Advertisement Tax Is a Fee for License, Distinct From Tax on Services.

21 Apr 2022

A registered association of advertising agencies and its members, engaged in the business of advertisement on hoardings licensed by the Hubballi Dharw...

Supreme Court

Supreme Court Allows Appeal in Foreign Trade Act Penalty Case — Non-fulfilment of Export Obligation Not a Contravention Under Section 11(2) of FT Act. Penalty imposed under Section 11(2) for failure to fulfil export obligation under an EPCG licence is illegal as the provision applies only to making or abetting export or import in contravention of the Act, rules, or policy.

15 Jan 2020

The appellant, formerly Emmellen Biotech Pharmaceuticals Limited, amalgamated with Karnataka Malladi Biotics Limited (Karnataka Biotics) in 2009. Karn...

High Court

High Court of Karnataka Dismisses Writ Petitions Challenging Closure Notices Issued by BBMP; Holds Notices are Valid Show-Cause Notices and Premature to Intervene. The Court Found That the Freedom of Trade is Subject to Reasonable Restrictions and That the Imposition of Regulatory Measures for Noise Pollution Control is Within the Ambit of Article 19(1)(g) of the Constitution.

11 Jan 2018

The case involved two writ petitions filed by AA Hospitality LLP (The Open Box) and Azure Hospitality Pvt. Ltd. before the High Court of Karnataka cha...

High Court

Bombay High Court Dismisses Appeal in Cheque Dishonour Case Due to Improper Complaint by Constituted Attorney. Complaint under Section 138 NI Act fails as attorney lacked personal knowledge and power of attorney was not proved.

10 Dec 2015

The appellant, M/s. Amin Warehousing, a proprietary concern, filed a complaint through its constituted attorney against the respondent, Al Freight Int...

High Court

Bombay High Court Allows Appeal in Copyright Assignment Dispute — Upholds Plaintiff's Right to Injunction Against Exploitation of Dubbing and Satellite Rights. Agreement for Assignment of Rights in Telugu Film 'BHAI' Held Valid and Binding, and Plaintiff's Payment of Consideration Creates Prima Facie Case for Temporary Injunction.

24 Sep 2014

The appeal arises from a suit filed by Goldmines Telefilms Pvt. Ltd. (plaintiff) against Reliance Big Entertainment Pvt. Ltd. (defendant No.1) and oth...

High Court

Bombay High Court Allows Amendment of EPCG Licence with Retrospective Effect - Licensing Authorities Have Power to Amend Licence Retrospectively. The court held that the power to grant a licence includes the power to amend it, and there is no bar in the Foreign Trade Policy or the Customs Act against retrospective amendment.

16 Mar 2011

The petitioner, M/s. Bhilwara Spinners Ltd., a company engaged in the manufacture and sale of yarn, obtained a zero duty Export Promotion Capital Good...

Supreme Court

Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

1 Jan 1970

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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