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Bombay High Court Allows Refund of IGST on Exports Under Protest, Rejects Unjust Enrichment Claim. Payment under protest does not attract doctrine of unjust enrichment under Section 54 of CGST Act, 2017.

The petitioner, Venus Jewel, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, challenging the refusa...

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Supreme Court Enhances Compensation for Land Owners in Land Acquisition Case Under Land Acquisition Act, 1894. Court Applied Cumulative Rate of Annual Increase and Reduced Development Cut, Determining Market Value Based on Highest Bona Fide Exemplar Sale Deed from 1979.

The dispute arose from the acquisition of land measuring 297 Kanals and 1 Marla in Jassi Pau Wali, Bhatinda, Punjab, for establishing the Bhatinda Int...

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High Court of Karnataka Dismisses Telecom Companies' Appeals on Section 194H TDS Liability Against Distributors. Discounts to Channel Partners Held as Commission, Mandating Tax Deduction Under Agency Relationship.

The High Court of Karnataka heard a batch of appeals by telecom companies challenging Income Tax Appellate Tribunal orders confirming their liability ...

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Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.

Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...