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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 Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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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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Bombay High Court Quashes Magistrate's Order for Police Investigation Under Section 156(3) CrPC in Sugar Factory Dispute. Holds That Private Complaint Must Be Examined Under Chapter XV CrPC Before Directing Investigation, as the Dispute Is Civil in Nature and Does Not Warrant Immediate Police Action.

The judgment arises from two connected criminal writ petitions concerning a dispute between a sugar factory (Padmashree Dr. Vitthalrao Vikhe Patil Sah...

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Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

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Supreme Court Allows Union of India's Appeals in National Highways Act Land Acquisition Cases — Section 3J Not Violative of Article 14. The Court held that the non-grant of solatium and interest under the National Highways Act, 1956 is not discriminatory and the Act is a complete code.

The Supreme Court, in a batch of appeals filed by the Union of India, considered the validity of the non-grant of solatium and interest under the Nati...

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High Court Allows Impleadment of Liquidator in Pending Salary Recovery Suit -- Interprets IBC Provisions on Continuation of Proceedings Post-Liquidation -- Sets Aside Trial Court Order Dismissing Chamber Summons

The Petitioner, a former employee of Respondent No.1 company, had filed a Summary Suit in 2017 for recovery of salary dues -- After the company went i...

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Bombay High Court Dismisses Appeals in Property Dispute — Widow's Absolute Ownership Under Section 14(1) Hindu Succession Act, 1956 Upheld. Property Received in Lieu of Maintenance Confers Full Estate, Not Limited Interest.

The case involves two second appeals arising from a suit filed by the original plaintiffs (respondents) against the original defendants (appellants) c...