Search Results for "Entertainment Tax Exemption"

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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High Court Upholds Rent Control Act, Denying Britannia’s Claim for Market Rent

The fixation of standard rent for an upscale apartment in Mumbai, which was rented to Maya Sunil Alagh, the wife of Britannia's former Managing Direct...

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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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Bombay High Court Dismisses Petition Challenging Electricity Tariff Categorization of Sports Complex as Commercial. Sports complex with nominal fees held to be recreation place under LTII(b) tariff, not LTVI.

The petitioner, Malabar Hills Citizens' Forum, a public charitable trust, runs a public park and sports complex known as Priyadarshini Park on land ow...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Bombay High Court Dismisses Employer's Challenge to Gratuity Award in Public Trust Case. Payment of Gratuity Act, 1972 applies to public trusts registered under Bombay Public Trust Act, and establishment coverage depends on employing more than ten employees.

The petitioner, Amravati Nagar Vachanalaya, a public trust registered under the Bombay Public Trust Act, challenged the order of the Additional Commis...