WRIT PETITION NO.388 OF 2016
19 Dec 2016The petitioners, a company importing and supplying ATMs to State Bank of India, filed a writ petition under Article 226 of the Constitution challengin...
Search Results for "discriminatory tax exemption"
141 result(s) found
Found 141 result(s)
High Court
Bombay High Court Dismisses Proprietary Security Service Provider in GST Reverse Charge ITC Challenge. Sections 17(2) and 17(3) of CGST/MGST Act and Notification No.29/2018 Treat Reverse Charge Supplies as Exempt and Deny Input Tax Credit to Non-Body-Corporate Security Service Suppliers Without Violating Articles 14 and 19(1)(g).
18 Aug 2025The writ petition arose under Article 226 of the Constitution of India before the Bombay High Court, Ordinary Original Civil Jurisdiction. The petitio...
- 15
Supreme Court
Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.
22 Feb 2022The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...
- 465
Supreme Court
Supreme Court Upholds High Court Judgments on Creamy Layer Determination for OBC Reservation in Civil Services. Inclusion of Salary Income for PSU Employees Under Category II(C) of Office Memorandum Dated 08.09.1993 Found Discriminatory and Set Aside Due to Violation of Article 14.
11 Mar 2026The Supreme Court dealt with three consolidated civil appeals arising from separate High Court judgments concerning the determination of creamy layer ...
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High Court
Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.
27 Apr 2026The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...
- 213
Supreme Court
Supreme Court Considers Validity of Special Road Tax Provisions in Himachal Pradesh Motor Vehicles Taxation Act on Reference to Larger Bench. The Court Examines Whether Levy Under Section 3-A(3) Constitutes a Tax or Penalty and Falls Within State Legislative Competence Under Entries 56 and 57 of List II of the Seventh Schedule.
13 Jan 2023The dispute arose from a challenge by public transport operators to the constitutional validity of certain provisions of the Himachal Pradesh Motor Ve...
- 633
High Court
Bombay High Court Dismisses Writ Petition Seeking Mandamus to Issue Exemption Notification Under Section 25 of Customs Act, 1962 — No Fundamental Right to Exemption from Customs Duty. Budget Proposal Does Not Have Force of Law Until Enacted; Power Under Section 25 is Permissive, Not Mandatory.
2 Sep 2011The petitioner, Amin Merchant, imported eight consignments of goods classified under Tariff Heading 2208.10 of the Customs Tariff during financial yea...
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Supreme Court
Supreme Court Allows State Appeal in Electricity Duty Exemption Case: Promissory Estoppel Not Applicable Due to Lack of Clear Representation and Public Interest. The court held that the Industrial Policy 2012 did not create an enforceable right to retrospective exemption, and the notification under Section 9 of the Bihar Electricity Duty Act, 1948 was validly made prospective.
1 Dec 2020The Supreme Court allowed the appeal filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had directed the State to...
- 182
Supreme Court
Supreme Court Upholds Assessee in Income Tax Act Case Due to Arbitrary Stay Provision. The Third Proviso to Section 254(2A) of the Income Tax Act, 1961, Was Struck Down as It Automatically Vacated Stay Orders After 365 Days Without Considering Assessee's Responsibility for Delay, Violating Article 14 of the Constitution of India.
6 Apr 2021The Supreme Court of India addressed a batch of civil appeals concerning the constitutional validity of the third proviso to Section 254(2A) of the In...
- 242
Supreme Court
Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.
20 Nov 2019The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...
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