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Bombay High Court Upholds Partial Relief to Assessee in Bogus Purchases Case. Court emphasizes the need for concrete evidence before labeling transactions as bogus.

The Bombay High Court delivered its judgment on appeals filed by the Revenue and SVD Resins & Plastics Pvt. Ltd. concerning the genuineness of cer...

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Supreme Court's Interpretation of Article 131: Federal Disputes and Legal Rights. A detailed analysis of the Supreme Court's jurisdiction under Article 131, focusing on federalism, state consent, and the role of the CBI within Indian constitutional law.

The maintainability of a suit filed by the State of West Bengal against the Union of India under Article 131 of the Indian Constitution, challenging t...

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Supreme Court Upholds Arbitral Awards. Limited Scope for Challenge Under Arbitration Act

Arbitration and Conciliation Act, 1996 - Construction of Contract Terms - Applicability of Sections 34 and 37 - Scope of Interference in Arbitral Awar...

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Determination of True Market Value for Stamp Duty Chargeable on Sale Deed Exploring the intricacies of adjudication and stamp duty assessment in the sale of agricultural land

legal dispute concerning stamp duty payment for a land transaction in Maharashtra. Background: The document pertains to a legal challenge regarding s...

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Non-Compliance with Section 38(3)(a)(ii) Delhi Value Added Tax Act, 2004, : Unjustified Retention of Refund Amounts

Examining the violation of refund processing timeline and the implications on the adjustment of default notices. The case revolves around the issue o...

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Supreme Court Upholds Rajasthan’s Authority to Collect Stamp Duty on Insurance Policies. Life Insurance Corporation of India’s Appeal Dismissed on Legislative Competence and Stamp Duty Compliance Grounds.

The Supreme Court of India ruled that the state of Rajasthan has the legislative competence to levy and collect stamp duty on insurance policies issue...

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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...