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High Court of Karnataka Quashes Special Audit Orders Against KIADB Under Section 142(2A) of Income Tax Act, 1961 — Orders Passed Without Application of Mind and Without Recording Satisfaction as Required by Law.

The petitioner, Karnataka Industrial Area Development Board (KIADB), a statutory board constituted under the Karnataka Industrial Area Development Act...

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Supreme Court Upholds Entry Tax on Industrial Townships — Industrial Townships Can Be Treated as 'Local Area' Under Entry 52 List II. Inclusion of industrial townships in definition of 'local area' for entry tax is constitutionally valid and does not violate Article 243-Q.

The Supreme Court considered a batch of appeals challenging the validity of entry tax levied on goods entering industrial townships under the Orissa E...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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Full Bench of Bombay High Court Determines Reference on Maintainability of Section 18 Reference Under Land Acquisition Act, 1894 After 2013 Act Came into Force. Key Issue Involves Whether Landowners Can Seek Enhancement Under Old Act When Award Passed After Commencement of 2013 Act.

Background: The matter arose from a land acquisition proceeding initiated by the Pune Municipal Corporation under the Land Acquisition Act, 1894. A no...

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Supreme Court Dismisses Appeal Against Grant of Transmission Licence Without TBCB in HVDC Project. Section 63 of Electricity Act, 2003 is an alternative route; regulatory commission has discretion to adopt regulated tariff mechanism for transmission projects.

The case involves a challenge by Tata Power Company Limited Transmission (TPC-T) against the grant of a transmission licence by the Maharashtra Electr...