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Bombay High Court Quashes VIDC Circular Imposing Unilateral Deduction of Income Tax at Source on Contractors Without Statutory Authority. Circular No. 9 dated 17.02.2020 directing deduction of TDS on gross value of works contract without considering provisions of Income Tax Act, 1961 held ultra vires.

The petitioner, M/s Musale Constructions, a partnership firm engaged in construction business, had been awarded various works contracts by the Vidarbh...

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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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High Court of Karnataka Allows Appeals in Dishonour of Cheque Cases, Sets Aside Acquittal. Presumption under Section 139 of NI Act applies when signature and issuance of cheque are admitted, shifting burden on accused to rebut.

The appellant, Mr. Ashfaq Rasheed Shaik, filed six criminal appeals under Section 378(4) Cr.P.C. against the judgment of acquittal dated 07.06.2018 pa...

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Bombay High Court Dismisses Arbitration Petitions Challenging Appointment of Sole Arbitrator in Property Dispute. Court holds that appointment of arbitrator by consent of parties is valid and cannot be challenged under Section 11 of the Arbitration and Conciliation Act, 1996.

The judgment pertains to two arbitration petitions filed under Section 11 of the Arbitration and Conciliation Act, 1996. The petitioners in Arbitratio...

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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

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Bombay High Court Quashes Criminal Proceedings in Dishonour of Cheque Cases Due to Lack of Proper Service of Demand Notice and Absence of Debt or Liability. Cheques Issued as Security for Future Transactions Do Not Attract Section 138 of Negotiable Instruments Act, 1881.

The petitioners, Parth Bhadresh Mehta, Hiten Kantilal Shah, and Vishal Laxmikant Thakkar, filed Criminal Writ Petitions under Section 482 of the Code ...