Search Results for "manufacturing activity"

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Search Results for "manufacturing activity"

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High Court

Bombay High Court Upholds Revenue's View that BEST Undertaking is a Dealer Under Bombay Sales Tax Act, 1959 — Transport Service for Hire Constitutes Business Even Without Profit Motive. The court held that the definition of 'dealer' under section 2(11) and 'business' under section 2(5A) of the Bombay Sales Tax Act, 1959, includes municipal transport undertakings providing services for consideration, and the burden of proving absence of profit motive lies on the assessee.

7 Jul 2005

The case involves a reference under the Bombay Sales Tax Act, 1959, at the instance of the BEST Undertaking, which is a municipal entity established u...

Supreme Court

Supreme Court Allows Appeal by Trust Against National Commission's Dismissal of Consumer Complaint: Purchase of Flats for Employee Housing Not 'Commercial Purpose' Under Consumer Protection Act, 1986. The Court held that providing hostel facilities to nurses is a welfare measure, not a commercial activity, and the Trust is a 'consumer' under Section 2(1)(d) of the Act.

14 Nov 2019

The Supreme Court of India heard an appeal by Lilavati Kirtilal Mehta Medical Trust against the National Consumer Disputes Redressal Commission's orde...

High Court

High Court of Karnataka Quashes Non-Speaking Order in Sugar Industry Licensing Dispute — Violation of Natural Justice and Previous Court Direction. Order passed without considering objections and contrary to earlier writ court direction to hear petitioners before granting licence to third party.

6 Jan 2023

The petitioners, M/s. Askins Biofuels Private Limited and M/s. Shri Bhramanandasagar Jaggery Industries, filed a writ petition under Articles 226 and ...

High Court

High Court of Karnataka Quashes Non-Speaking Order in Sugar Industry Licensing Dispute — Violation of Natural Justice and Binding Precedent. Order of Commissioner for Cane Development set aside for being contrary to earlier court direction and lacking reasons.

6 Jan 2023

The petitioners, M/S. Askins Biofuels Private Limited and M/S. Shri. Bhramanandasagar Jaggery Industries, filed a writ petition under Articles 226 and...

High Court

Bombay High Court Allows Appeal in Income Tax Case on Allocation of R&D Expenses. ITAT's presumption of benefit from head office R&D expenses to manufacturing units without factual nexus is unsustainable under Income Tax Act, 1961.

12 Sep 2012

The appellant, Zandu Pharmaceuticals Works Limited, is a company engaged in manufacturing ayurvedic medicines and ointments. It has a head office and ...

Supreme Court

Supreme Court Allows Appeal in Insurance Claim Dispute — Holds that Taking Insurance Policy for Commercial Premises is for Commercial Purpose, Excluding Complainant from Definition of 'Consumer' Under Consumer Protection Act, 1986. The Court ruled that a commercial entity taking fire insurance policy for its business premises is not a 'consumer' under Section 2(1)(d) of the Act, as the policy is taken for commercial purpose.

13 Apr 2023

The present appeals by special leave assail the judgment and order dated 3rd December, 2004 of the National Consumer Disputes Redressal Commission (Na...

Supreme Court

Supreme Court Allows State's Appeal in Industrial Dispute, Holding Irrigation Department Not an Industrial Establishment Under Chapter VB of Industrial Disputes Act, 1947. The Court found that the Department's functions did not constitute a 'manufacturing process' as defined in the Factories Act, 1948, making Chapter VB inapplicable and the termination valid with compliance under Section 25F.

29 Sep 2021

The dispute arose from the termination of the respondent, a daily wage employee appointed as a Helper in the Irrigation Department of the State of Mad...

Supreme Court

Supreme Court Allows Appeal Against NGT Order on Environmental Clearance for Manufacturing Units. The Court held that closure of units lacking prior Environmental Clearance should not be automatic; factors like employment, compliance with pollution norms, and ex post facto applications must be considered under the Environment (Protection) Act, 1986 and National Green Tribunal Act, 2010.

25 Mar 2022

The appeal arose under Section 22 of the National Green Tribunal Act, 2010, against an order dated 3rd June 2021 by the Principal Bench of the NGT in ...

Supreme Court

Supreme Court Clarifies Legal Position on 'Same Line of Business' in Withdrawn Insolvency Appeal Involving Cooperative Society. The Court Examined Section 64(d) of the Multi-State Cooperative Societies Act, 2002, and Eligibility Under the Insolvency and Bankruptcy Code, 2016, Without Deciding Merits After Appellant Sought Withdrawal.

9 Apr 2026

The Supreme Court addressed a statutory appeal arising from the National Company Law Appellate Tribunal's judgment dated 21.08.2025, which affirmed th...

High Court

Bombay High Court Allows Appeal in Income Tax Block Assessment Case — Unexplained Investment and Worker Count Issues Remanded. Held that advances to sister concern from disclosed bank account cannot be treated as unexplained investment without proper inquiry, and that clerical staff may be counted as workers for deduction under Section 80-IA.

5 Nov 2014

The appellant, Herald Publications Pvt. Ltd., a publisher of the daily newspaper 'Herald', was subjected to a search under Section 132 of the Income T...

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