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Bombay High Court Dismisses Appeal in Customs Case — Conversion of Shipping Bill from DEEC to Drawback Scheme Denied. CBEC Circular No. 4/2004 requires prior denial of DEEC benefit by DGFT or Customs; mere inability to utilize advance license does not qualify.

The appellant, Manawat Plastics Pvt. Ltd., exported Woven PP Bags/Fabrics under three Shipping Bills dated 06.08.2002, 13.08.2002, and 16.09.2002 unde...

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Supreme Court Allows Appeal of Electricity Distribution Company Against Quashing of Captive Power Plant Circulars. MERC's Retrospective Quashing of Pre-Approval Circulars Without Considering Financial Impact Set Aside.

The Supreme Court of India heard an appeal by Maharashtra State Electricity Distribution Company Limited (MSEDCL) against an order of the Appellate Tr...

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Madras High Court Allows Revenue's Appeals in Income Tax Block Assessment Case - Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. The court held that the assessee failed to prove the genuineness of cash credits, reversing the Tribunal's order.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai, w...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Bombay High Court Upholds Revocation of Earthquake Affected Person Certificate: Petition Dismissed. Court finds adoption invalid due to non-compliance with Hindu Adoption and Maintenance Act, 1956, impacting petitioner’s police constable selection.

The petitioner, sought to quash the circular and order that revoked his Earthquake Affected Person Certificate, which was crucial for his selection as...