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Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...

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High Court of Karnataka Dismisses Appeals by BMTC and Insurance Company in Motor Accident Claim — No Negligence by BMTC Driver Established. The court upheld the Tribunal's finding that the tipper lorry driver was solely negligent, and the compensation of Rs.25,000/- with interest was just and proper.

The case arises from a motor accident that occurred on 19.08.2012 involving a BMTC bus (KA-01-F-4447) and a tipper lorry (AP-07-U-8783). The claimant,...

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Bombay High Court Dismisses University's Challenge to Reinstatement of Temporary Employees in Termination Dispute. Termination of Employees Without Prior Approval Under Section 58 of Maharashtra Universities Act, 1994 Held Illegal.

The case involves a batch of writ petitions filed by Solapur University challenging a common order of the College Tribunal, Mumbai, dated 10 January 2...

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High Court of Karnataka Hears Appeals Against Single Judge's Order on State Government's Authority Over Inter-State Electricity Transmission. The Court examined whether the State Government could extend its Order to inter-state transmission of electricity under the Electricity Act, 2003.

The High Court of Karnataka heard a batch of writ appeals filed by the State Load Dispatch Centre (SLDC), Karnataka Power Transmission Corporation Lim...

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(SLP (C) No.28644 of 2019)

Background: The case involves a service dispute where an Executive Engineer (Civil) with the North Delhi Municipal Corporation was dismissed from serv...

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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Supreme Court Dismisses Appeal of NBFC in Income Tax Dispute on Set-off of Speculation Loss. Principal Business Determined by Actual Activities, Not Registration; Amendment to Explanation to Section 73 Held Prospective.

The appeal arose from a judgment of the Calcutta High Court in an appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment yea...

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Karnataka High Court Quashes Penal Back Billing Order in Electricity Theft Case — No Evidence of Tampering or Pilferage. Mere Fluctuation in Load Factor Does Not Attract Penal Provisions Under Clause 42.05 of Conditions of Supply of Electricity.

The petitioner, M/s Eureka Forbes Limited, a public limited company, owned a composite premises in Bommasandra Industrial Area, Bengaluru. In 2007, it...

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High Court of Judicature at Bombay Considers Petition for Clearance of Pigeon Peas Imported under Advance Payment Certificate. Dispute Centers on Whether Certificate Remained Valid Beyond Fiscal Year 2017-18.

The case involved a writ petition filed by Rika Global Impex Limited, a company incorporated under the Companies Act, 2013 and engaged in the import a...

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Bombay High Court Allows Writ Petition Challenging GST Assessment Order for Violation of Natural Justice. Show Cause Notice and Assessment Order Found to be Based on Different Grounds, Causing Prejudice to Assessee.

The Petitioner, West India Continental Oils Fats Pvt. Ltd., a company registered under the Companies Act, 2013, filed a writ petition under Article 22...