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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Bombay High Court Hears Writ Petitions Against CCI's Investigation Order in Competition Act Case. Broadcasters Challenge Order Under Section 26(1) Alleging Lack of Jurisdiction and Non-Application of Mind.

Star India Private Limited and Sony Pictures Network India Private Limited filed writ petitions challenging an order dated 27 July 2018 passed by the ...

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Bombay High Court Examines Constitutionality of National Investigation Agency Act, 2008, in Malegaon Blast Case. Petitioners Challenged Legislative Competence and Transfer of Investigation Without State Consent, Arguing Encroachment on State Police Powers.

The matter arose from two criminal writ petitions filed in the Bombay High Court challenging the constitutional validity of the National Investigation...