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Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...

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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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Supreme Court Examines Appeals Concerning Kudankulam Nuclear Power Plant, Addressing Safety and Regulatory Measures Under Atomic Energy Act, 1962. The Court Deliberates on Balancing National Energy Policy with Public Apprehensions Stemming from Past Nuclear Incidents.

The case centers on appeals related to the establishment of a nuclear power plant at Kudankulam in Tamil Nadu. The judgment begins by acknowledging th...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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Supreme Court Upholds High Court in Capital Gains Tax Case — Accrual Occurs on Date of Award, Not Notification. Transfer of Capital Asset Under Section 45 of Income-tax Act, 1961 Is Complete Only When Compensation Is Determined by Collector's Award, Even if Possession Taken Earlier.

The case concerns the assessment year 1971-1972 for the assessee Amrik Singh HUF, whose land was acquired by the Haryana Government for a college play...

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Bombay High Court Dismisses Petition of Company Seeking Mandamus to Permit Construction of Captive Jetty and Cement Plant in Mangrove Area. Court holds that prior environmental clearances are mandatory and the petitioner cannot circumvent the directions in PIL No.87/2006.

The petitioner, Adani Cementation Limited, a company incorporated under the Companies Act, 2013 and part of the Adani Group, filed a writ petition see...

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High Court of Karnataka Enhances Compensation for Injured Claimant in Motor Accident Case — Permanent Disability Assessment and Multiplier Applied Correctly. Claimant awarded enhanced compensation for pain and suffering, conveyance, and nourishment under Motor Vehicles Act, 1988.

The appellant, Chethana, aged 29 years, filed a claim petition under Section 173(1) of the Motor Vehicles Act, 1988, seeking compensation for injuries...