Search Results for "predominant activity"

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Search Results for "predominant activity"

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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 facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

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...

Supreme Court

Supreme Court Holds Unilateral Appointment of Arbitrators Violates Equality Principle Under Section 18 of Arbitration and Conciliation Act, 1996. Party Autonomy Cannot Override Mandatory Requirement of Independence and Impartiality, and Unilateral Appointment Clauses in Public-Private Contracts Are Unconscionable and Void.

13 Nov 2024

The Supreme Court of India, in a Constitution Bench judgment, addressed the validity of unilateral appointment of arbitrators under the Arbitration an...

High Court

Bombay High Court Dismisses Employer's Challenge to Workman Status in Industrial Dispute. Tribunal's finding that employee was a 'workman' under Section 2(s) of the Industrial Disputes Act, 1947 upheld as not perverse.

5 Jul 2021

The petitioner, M/s. Procter and Gamble Health Limited (formerly Merck Ltd.), challenged an award dated 28.02.2020 passed by the Industrial Tribunal a...

High Court

Bombay High Court Allows Petition of Cooperative Housing Society Against Labour Court Award — Society Not an Industry Under Industrial Disputes Act. Incidental Commercial Activity Does Not Convert a Predominantly Non-Commercial Cooperative Housing Society into an Industry Under Section 2(j) of the Industrial Disputes Act, 1947.

22 Jun 2018

The case involves a challenge by M/s. Arihant Siddhi Co.Op. Hg. Soc. Ltd., a cooperative housing society, against an award passed by the Labour Court ...

High Court

Bombay High Court Upholds Labour Court's Finding That Petitioner Is Not a Workman Under Industrial Disputes Act — Managerial Designation and Supervisory Duties Exclude Workman Status. The court held that the nature of duties, not designation, determines workman status under Section 2(s) of the Industrial Disputes Act, 1947, and the Petitioner's role as Manager Field Services involved supervisory and managerial functions.

17 Dec 2015

The Petitioner, Arun Ramchandra Hublikar, was appointed as a Trainee Service Engineer on 2 May 1985 by Cummins Diesel Sales & Service (I) Ltd. (now Cu...

High Court

Karnataka High Court Allows State Appeal in VAT Classification Dispute — Vegit-Aloo Hara Bara Kebab Held Not a Vegetable Product. Classification under Karnataka Value Added Tax Act, 2003 depends on predominant ingredient and common parlance, not processing method.

20 Mar 2015

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act challenging the order of a learned Single Judge in Writ Pet...

High Court

Bombay High Court Allows Stay of Demand for Slum Rehabilitation Authority in Income Tax Exemption Case — Prima Facie Case Established for Section 11 Exemption Despite Section 2(15) Proviso. Statutory Authority's Non-Profit Slum Rehabilitation Activities Held Charitable, Not Commercial.

29 Oct 2014

The Petitioner, Slum Rehabilitation Authority, a statutory body established under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment...

High Court

Bombay High Court Allows Stay of Demand for Slum Rehabilitation Authority Pending Appeal, Holding Prima Facie Case for Exemption Under Section 11 of Income Tax Act. The Court directed stay of demand of Rs.53.71 Crores till disposal of appeal by CIT(A), as the Petitioner's activities were charitable and not for profit.

29 Oct 2014

The Petitioner, Slum Rehabilitation Authority, a statutory body under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971,...

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...

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