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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Bombay High Court Hears Challenge to Denial of Exemption for Transitional Product Specific Safeguard Duty under Section 8C of Customs Tariff Act, 1975. Petitioner Asserts Notification No.96/2009-Cus. Intended to Exempt All Safeguard Duties and Phrase 'under section 8B' is Discriminatory.

The petitioner, a public limited company manufacturing pneumatic tyres, regularly imported Carbon Black from the People’s Republic of China. Carbon ...

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High Court of Bombay at Goa Quashes Cancellation of Shack Allotment for Violation of Natural Justice. Director of Tourism's Orders Set Aside as Show Cause Notice Did Not Specify Grounds and No Opportunity of Hearing Was Given.

The petitioners, Alex J. Fernandes and Agustinho Coutinho, were allotted shacks at Umtawado, Calangute, Goa under the Tourism Policy 2016-2019 after a...

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Bombay High Court Allows Revision Application of Sub-Tenant in Rent Control Matter. Sub-tenant with paid-up capital less than Rs 1 crore held entitled to protection under Maharashtra Rent Control Act, 1999 despite tenant's exclusion under Section 3(1)(b).

The case involves a dispute over the applicability of the Maharashtra Rent Control Act, 1999 to a sub-tenant. The applicant, Frick India Ltd, claimed ...

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Bombay High Court Quashes Process Against Directors in Food Safety Act Case — Lack of Vicarious Liability. Directors cannot be held liable under the Food Safety and Standards Act, 2006 without specific averments of their role in the offence.

The petitioners, including a company and its erstwhile directors, challenged an order of the Additional Sessions Judge, Sangli, which dismissed their ...