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Supreme Court upheld High Court’s ruling that service tax on lottery distributors is unconstitutional under Entry 62, List II of the Constitution of India.

Constitution of India, 1950 – Article 246, Article 248, Entry 62 List II – Finance Act, 1994 – Lotteries (Regulation) Act, 1998 – The Supreme ...

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Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Bombay High Court Quashes Summary Eviction Order Against 80-Year-Old Tenant in MHADA Redevelopment Dispute. Petitioner's Right to Alternate Accommodation Under Section 95A of MHADA Act Upheld as Board Failed to Provide Permanent Rehabilitation Before Eviction.

The petitioner, Sugrabai Gulam Abas Tambawala, an 80-year-old housewife, filed a writ petition under Article 226 of the Constitution of India challeng...

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Bombay High Court Dismisses PIL Against Dream 11 for Alleged Gambling and GST Evasion. Fantasy Sports Held to be Game of Skill, Not Gambling Under Public Gambling Act, 1867.

The petitioner, a public-spirited advocate, filed a Public Interest Litigation seeking directions to initiate criminal prosecution against Dream 11 Fa...

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Bombay High Court Dismisses Petition Challenging MHADA Housing Allotment — Petitioner's Challenge to Eligibility of Allottees Fails. Court holds that MHADA's decision to allot flats to respondents was within its administrative discretion and not arbitrary under Article 226.

The petitioner, Ved Prakash Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging the a...

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Bombay High Court Dismisses Petitions Challenging Cancellation of Licences for Unauthorised Construction on Gaothan Land. Petitioners Failed to Establish Right to Regularisation Under Development Control Regulations.

The petitioners, various societies and associations, filed writ petitions challenging the cancellation of their trade licences by the Municipal Corpor...