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Bombay High Court Dismisses Petition Challenging Customs Show Cause Notice for Alleged Misdeclaration of Imported Goods. Court holds that disputed questions of fact regarding valuation and classification cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution of India.

The petitioners, Globotrans Prologistix Pvt. Ltd. and Naim Shaikh, filed a writ petition under Article 226 of the Constitution of India before the Bom...

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Supreme Court Upholds Revenue in Income Tax Act Case Involving Cancellation of Trust Registration. Cancellation Under Section 12AA(3) Justified Due to Admission of Bogus Donations and Non-Genuine Activities by the Trust, Violating Its Objects and Misusing Tax Provisions.

The dispute involved the Commissioner of Income Tax (Exemptions) appealing against a High Court judgment that set aside the cancellation of registrati...

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Bombay High Court Upholds Constitutional Validity of Development Charge Levy in Maharashtra Regional and Town Planning Act. The court held that the levy is a fee for services rendered and not a tax, and the amendment is within legislative competence.

The petitioners, The Solapur Promoters and Builders Association Society and another, challenged the constitutional validity of the Maharashtra Regiona...

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Karnataka High Court Allows Assessee's Appeal in Income Tax Reopening and Agricultural Income Estimation Case. Reopening under Section 148 of Income Tax Act, 1961 held invalid for lack of tangible material, and Tribunal's reversal of CIT(A)'s agricultural income estimation set aside as perverse.

The appellant, Shri S L Basavaraj (HUF), an assessee, filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) dated 30 Januar...