Search Results for "Territorial applicability"

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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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Supreme Court Constitution Bench Examines Applicability of Part I of Arbitration Act, 1996 to Foreign-Seated Arbitrations. Reference Arises from Conflicting Views in Bhatia International and Venture Global Engineering.

The Supreme Court of India, by a reference order dated 16 January 2008, directed the listing of Civil Appeal No. 7019 of 2005 and connected matters be...

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Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...

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Bombay High Court Dismisses Admiralty Suit for Lack of Jurisdiction in Collision Case — Cause of Action in Goa, Not Bombay. Vessel Registration Alone Does Not Confer Jurisdiction Under Section 6 CPC and Letters Patent.

The plaintiffs, V.M. Salgaocar & Bros. Ltd., filed an admiralty suit in the Bombay High Court claiming damages of Rs.13,33,70,000/- with interest for ...

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Bombay High Court Rejects Jurisdictional Challenge in Admiralty Suit Filed Without Vessel in Territorial Waters. Suit Held Maintainable When Arrest Warrant Executed upon Vessel's Subsequent Arrival, Following Geetanjali Woolen Precedent.

The case involves an admiralty suit in rem filed by Great Pacific Navigation (Holdings) Corporation Limited, a Hong Kong company, against the vessel M...