Search Results for "incidental activity"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "incidental activity"

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Supreme Court

Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

30 Apr 2024

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

Tribunals

NCLAT Chennai Allows Appeals by Resolution Professional Against Rejection of Fee Claims Under IBC. Held that the Adjudicating Authority cannot reduce or disallow fees fixed by the Committee of Creditors without valid reasons.

30 Nov -0001

The present appeals were filed by Mr. Immaneni Eswara Rao, a Resolution Professional, against four separate orders passed by the National Company Law ...

High Court

Bombay High Court Upholds Revenue's View that BEST Undertaking is a Dealer Under Bombay Sales Tax Act, 1959 — Transport Service for Hire Constitutes Business Even Without Profit Motive. The court held that the definition of 'dealer' under section 2(11) and 'business' under section 2(5A) of the Bombay Sales Tax Act, 1959, includes municipal transport undertakings providing services for consideration, and the burden of proving absence of profit motive lies on the assessee.

7 Jul 2005

The case involves a reference under the Bombay Sales Tax Act, 1959, at the instance of the BEST Undertaking, which is a municipal entity established u...

High Court

Bombay High Court Dismisses Petition Challenging Termination of Security Guards by Housing Society — No Employer-Employee Relationship Established Between Security Board and Guards Under Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981. The court held that the Security Guards Board is not the employer and the union has an alternative remedy under the Industrial Disputes Act, 1947.

30 Nov -0001

The petitioner, Maharashtra Rajya Suraksha Rakshak & General Kamgar Union, a registered trade union, filed a writ petition under Article 226 of the Co...

Supreme Court

Supreme Court Dismisses NCDC's Appeals in Income Tax Deduction Case — Dividends, Interest, and Service Charges Not 'Derived From' Long-Term Finance Business. The Court held that the restrictive phrase 'derived from' in Section 36(1)(viii) of the Income Tax Act, 1961, excludes ancillary income such as dividends, interest on deposits, and service charges from the deduction.

30 Nov -0001

The Supreme Court dismissed a batch of appeals filed by the National Cooperative Development Corporation (NCDC) against the Assistant Commissioner of ...

Supreme Court

Supreme Court of India: Judgment on Regulation and Approval of Genetically Modified Crops. Ensuring adherence to environmental safety, legal standards, and public health in the approval process for GM crops in India.

23 Jul 2024

The Supreme Court of India concerning various writ petitions filed in public interest related to the regulation and approval of Genetically Modified (...

High Court

Bombay High Court Dismisses State's Appeal Against Discharge of Accused in MCOCA Case Due to Invalid Sanction. Sanction Under Section 23(2) MCOCA Found to Be Without Application of Mind, Leading to Discharge of All Accused.

6 Nov 2017

The State of Maharashtra appealed against an order dated 8th August 2014 passed by the Special Judge under the Maharashtra Control of Organised Crime ...

High Court

Bombay High Court Dismisses Petition Challenging Inclusion of Medical Establishments under Maharashtra Shops and Establishments Act, 2017. Medical Profession Held to Have Commercial Aspect; Registration Requirement for Nursing Homes with Ten or More Employees is Valid and Not Repugnant to Central Clinical Establishments Act.

2 Nov 2018

The petitioner, Dr. Pradeep Arora, a medical practitioner and owner of Arora Hospital in Nagpur, challenged the definition of 'establishment' under Se...

High Court

Bombay High Court Upholds Tribunal's Decision That Glass Curtain Wall Contracts Are Not Building Construction Contracts for Tax Purposes. Contracts for construction of glass curtain walls are not incidental or ancillary to building construction and thus not eligible for concessional tax rate under Notification dated 8 March 2000 issued under Section 6A(1) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989.

6 May 2016

The Applicant, M/s. Permasteelisa (India) Pvt. Ltd., a registered dealer under the Bombay Sales Tax Act and the Maharashtra Sales Tax on the Transfer ...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

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