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Karnataka High Court Dismisses Revision Petitions in VAT Case — Land Cost Deduction at 40% Upheld. Assessee failed to prove actual land cost exceeding 40% of sale consideration under KVAT Act, 2003.

The petitioner, M/s. Nandi Constructions, a builder and civil works contractor engaged in construction and sale of apartments, filed revision petition...

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Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

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Bombay High Court Allows Petition Challenging Disqualification of Gram Panchayat Member Under Section 14(1)(h) of Maharashtra Village Panchayat Act, 1959. Failure to Prove Demand and Default Within Three Months Renders Disqualification Invalid.

The petitioner, Vishwanath s/o Kisan Dhage, was elected as a member of Gram Panchayat, Wara Jahangir, in 2015. Respondent No.4, Suresh Ashruji Gawande...

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Madras High Court Dismisses University's Challenge to GST Notices on Affiliation Fees. The Court Holds Affiliation Services are Not Exempt under Notification No.12/2017-CT (Rate) as They Do Not Relate to Admission or Conduct of Examination.

The dispute arose from notices issued by the Revenue under Section 74(5) of the Tamil Nadu Goods and Services Tax Act, 2017, proposing to levy GST on ...

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Supreme Court Dismisses Appeals Against Bail Cancellation in Unlawful Activities (Prevention) Act Case. High Court's Interference Deemed Appropriate as Appellants Admitted to Paying Money to Organization and Their Signatures Appeared on Receipts Submitted with Supplementary Charge-Sheet.

The Supreme Court of India heard criminal appeals challenging the Gauhati High Court's orders cancelling bail granted to appellants under the Unlawful...

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Bombay High Court Quashes Reassessment Notices and Assessment Order Against Charitable Trust for Amended Objects Clause. Primarily for Catholics Does Not Vitiate Charitable Purpose Under Section 2(15) of Income Tax Act, 1961.

The petitioner, Society of the Franciscan (Hospitaller) Sisters, is a public trust registered under the Bombay Public Trusts Act, 1950, conducting edu...