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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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Madras High Court Upholds Insurance Company's Liability in Load Auto Accident — Pay and Recover Principle Applied. The court held that the insurer must compensate the claimant for the death of a minor occupant of a goods vehicle, despite policy violations, and can recover from the owner.

The case arises from a motor accident claim filed by the mother of a deceased minor, Suryaprakash, who died after falling from a load auto on 01.04.20...

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High Court of Karnataka Allows BMTC's Appeal in Motor Vehicle Accident Claim — Tribunal's Award Set Aside Due to Lack of Evidence of Negligence. Owner of the offending vehicle held liable for damages as insurer's liability not established under Section 173(1) of Motor Vehicles Act, 1988.

The appellant, Bangalore Metropolitan Transport Corporation (BMTC), filed a claim petition before the Motor Accident Claims Tribunal (MACT) seeking co...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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High Court of Karnataka Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence and Lack of Proof of Income. Claimants failed to establish negligence of driver and income of deceased, leading to reduction in award.

The case involves multiple appeals arising from a motor accident claim. The accident occurred on 10.02.2014 when a motorcycle ridden by Devarajegowda ...

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Bombay High Court Enhances Compensation in Motor Accident Claim Case Due to Negligence of Driver and Owner. Apportionment of Liability Between Owner and Driver Under Motor Vehicles Act, 1988.

The case involves two appeals arising from a motor accident claim petition filed by the legal heirs of deceased Prasad Sarodaya, who died in a road ac...