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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Dismisses Revision by Juvenile in Heinous POCSO Case — Trial as Adult Upheld. Mental Capacity and Circumstances of Offence Justify Transfer Under Section 15 of Juvenile Justice Act, 2015 Despite Procedural Delays.

The case involves a Criminal Revision Application filed by Mustafa Kha: Jabbar Kha (CCL No.1) challenging the order of the Juvenile Justice Board (JJB...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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Supreme Court Allows Deduction Under Section 80HH on Gross Profits Without Deducting Depreciation and Investment Allowance. The Court Overruled Motilal Pesticides and Held That Section 80HH Deduction Is Computed on 'Profits and Gains' Not 'Income'.

The Supreme Court considered a batch of civil appeals concerning the interpretation of Section 80HH of the Income Tax Act, 1961, for the Assessment Ye...

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Supreme Court Allows FCI Appeal in Property Tax Exemption Case — Holds That Occupier of Central Government Property Is Not Liable Under Article 285(1) When Ownership Vests in Union. Bombay High Court Erred in Relying on Section 146 of MMC Act Without Considering Ownership Status.

The Supreme Court allowed the appeals filed by the Food Corporation of India (FCI) against the judgment of the Bombay High Court dated 05.05.2016 and ...

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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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Bombay High Court Allows ESIC Appeal in ESI Coverage Dispute - Section 2A and Regulation 10B Held Mandatory. Employer's Failure to Obtain Code Number Does Not Excuse Contribution Liability Under Employees State Insurance Act, 1948.

The appeal was filed by the Employees State Insurance Corporation (ESIC) under Section 82 of the Employees State Insurance Act, 1948 against the order...