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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

Bombay High Court Quashes Criminal Complaint Against Marketer in Weights and Measures Case — Manufacturer Already Convicted and Fined for Non-Declaration of Retail Sale Price Under Packaged Commodities Rules, 1977.

5 Dec 2006

The applicants, Colgate Palmolive India Ltd. and others, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973, seeki...

High Court

Bombay High Court Allows Petition of Cooperative Corporation Against Tax Recovery Under Section 206C. Corporation Held Not a 'Seller' as It Was a Second Seller of Forest Produce Purchased from Tribals.

11 Jan 2017

The petitioner, Maharashtra State Cooperative Tribal Development Corporation Ltd., challenged common orders of the Commissioner of Income Tax and Assi...

High Court

High Court of Karnataka Quashes Cancellation of Fair Price Shop Authorization Due to Violation of Natural Justice. Petitioner's authorization cancelled without notice or opportunity of hearing, and appellate order also set aside for lack of proper consideration.

25 Mar 2025

The petitioner, Sri Manjunath, was a fair price shop dealer authorized under the Essential Commodities Act, 1955. His authorization was cancelled by t...

Supreme Court

Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana. Rule 24(i-eeee) of Haryana Liquor License Rules, 1970 Held Ultra Vires Punjab Excise Act, 1914 as State Government Cannot Delegate Power to Determine Number of Licenses for Entire State.

12 Feb 2019

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970 (as amended ...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

High Court

Bombay High Court Allows Cross-Examination in Customs Show Cause Proceedings - Right to Cross-Examine Witnesses Whose Statements Are Relied Upon Is a Fundamental Principle of Natural Justice

1 Mar 2018

The petitioner, Kalpena Industries Limited, a company incorporated under the Companies Act, 1956, engaged in manufacturing polyethylene/polypropylene ...

High Court

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.

14 Aug 2014

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

Supreme Court

Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana — Rule 24(i-eeee) Held Ultra Vires Punjab Excise Act, 1914. State Government's Exclusive Power Under Section 58(2)(e) to Regulate Licenses in Local Areas Cannot Be Delegated to Financial Commissioner.

12 Feb 2019

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970, as amended ...

Supreme Court

Supreme Court Dismisses Appeals by Competition Commission of India and Kapoor Glass in Abuse of Dominance Case — No Abuse Found in Volume Discounts and Contractual Terms by Dominant Glass Tubing Manufacturer. The court held that volume discounts are not per se abusive under Section 4 of the Competition Act, 2002, and that the evidence did not establish anti-competitive foreclosure or refusal to supply.

30 Jun 2025

The case arises from an information filed by Kapoor Glass India Pvt. Ltd. on 25 May 2010 under Section 19 of the Competition Act, 2002, alleging that ...

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