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Search Results for "data processing unit"

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High Court

Gujarat High Court Allows Employer's Petition in Industrial Dispute Case, Quashes Reinstatement Orders. Labour Court Failed to Consider Evidence of Voluntary Abandonment of Employment Under Industrial Disputes Act, 1947.

18 Feb 2026

The petitioner, Mother Dairy Fruit and Vegetable Pvt Ltd, filed five Special Civil Applications under Articles 226 and 227 of the Constitution of Indi...

Supreme Court

Supreme Court Dismisses Appeals by State Power Entities Against APTEL Order Deleting Misdeclaration Penalty. Penalty for Misdeclaration of Declared Capacity Requires Proof of Intent or Negligence Under Punjab State Grid Code Regulations.

1 Jan 2026

The case involves appeals by Punjab State Load Despatch Centre (PSLDC) and Punjab State Power Corporation Limited (PSPCL) against the judgment of the ...

High Court

Bombay High Court Dismisses Petition Challenging Electricity Theft Assessment and Disconnection — Upholds Validity of Provisional Assessment Under Section 126 of Electricity Act, 2003. The court held that the petitioner failed to exhaust the appellate remedy under Section 127 and that the assessment was not arbitrary.

11 Dec 2025

The petitioner, Illiyas Mangroo Shaikh, a businessman carrying on business at Kasam Compound, Dharavi, Mumbai, filed a writ petition under Article 226...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — No Substantial Question of Law Arises. The court upheld the ITAT's decision to delete the transfer pricing adjustment made by the Revenue, finding that the comparable selection and benchmarking analysis were correctly applied under Section 92C of the Income Tax Act, 1961.

12 Sep 2025

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order dated 08.11.2024 passed by the Income Tax Appellate T...

High Court

Bombay High Court Dismisses Revision Applications Against Eviction Decree for Unlawful Subletting and Structural Alterations. Lease Deed Did Not Confer Right to Sublet Without Landlord's Consent; Subletting to Associate Companies and License to Third Party Constituted Unauthorized Subletting Under Section 108(o) of Transfer of Property Act, 1882.

12 Nov 2024

The case involves a dispute over the eviction of tenants from a godown in Mumbai. The plaintiff, Saidpur Jute Co. Ltd., owned Godown No. 63 and leased...

Supreme Court

Supreme Court Upholds Entry Tax on Industrial Townships — Industrial Townships Can Be Treated as 'Local Area' Under Entry 52 List II. Inclusion of industrial townships in definition of 'local area' for entry tax is constitutionally valid and does not violate Article 243-Q.

4 Nov 2022

The Supreme Court considered a batch of appeals challenging the validity of entry tax levied on goods entering industrial townships under the Orissa E...

Supreme Court

Supreme Court Bans Unauthorized Disinfection Tunnels on Humans in COVID-19 Public Interest Litigation. Right to Health Under Article 21 Violated by Spraying of Disinfectants Without Ministry Approval.

5 Nov 2020

The writ petition was filed in public interest under Article 32 of the Constitution of India seeking a ban on spraying of all kinds of disinfectants o...

High Court

Bombay High Court Dismisses Petitioner's Challenge to Denial of Environmental Clearance for Port Capacity Enhancement. The court upheld the Ministry of Environment, Forests & Climate Change's decision based on environmental concerns and the National Green Tribunal's order, finding no grounds for interference under Article 226.

24 Apr 2018

The petitioner, South West Port Limited, a company engaged in coal import, filed a writ petition under Article 226 of the Constitution of India challe...

High Court

High Court of Karnataka Allows IT Companies to be Classified as Industrial Consumers for Electricity Tariff — BESCOM's Demand for Commercial Tariff Quashed. Software development and IT-enabled services companies engaged in manufacturing activity are entitled to HT 2(A) industrial tariff under the Electricity Act, 2003.

27 Nov 2017

The judgment involves a batch of writ petitions filed by IT/ITeS companies, including Talisma Corporation Private Limited, Cognizant Technology Soluti...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Contract for Manufacture of Pharmaceutical Products Held to be Sale, Not Works Contract Under Section 194C of Income Tax Act, 1961. The court upheld the ITAT's decision that the agreement between the assessee and the manufacturer was a contract for sale of goods, as property passed only on delivery and the agreement was on a principal-to-principal basis.

12 Mar 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) which held t...

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