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Bombay High Court Addresses Water Use Concerns for IPL Matches Amid Drought, Upholds Principles of Equitable Distribution. Court Relies on Public Trust Doctrine to Emphasize That Water Resources Are Held in Trust for Public Use.

The Public Interest Litigation arose from acute water scarcity and drought conditions in Maharashtra in April 2016. Loksatta Movement and Foundation o...

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Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

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Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...

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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.

The 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...

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Bombay High Court Quashes Revocation of Multi-System Operator Registrations for Non-Compliance with Rule 11(7) of the Cable Television Networks Rules, 1994. The Court found that the denial of security clearance was not communicated and no opportunity of hearing was afforded.

SCOD 18 Networking Pvt. Ltd. and Digi Cable Network (India) Pvt. Ltd., along with Digi Navi Mumbai Network Pvt. Ltd., filed writ petitions under Artic...

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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...