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Bombay High Court Grants Interim Injunction in Trademark and Copyright Infringement Suit Involving Perfume Brands. Court restrains defendants from using marks deceptively similar to plaintiffs' registered trademarks and artistic logos, finding prima facie case of infringement and passing off.

The plaintiffs, Ahmed Perfumes LLC and M/s. Ahmed Al Maghribi Perfumes Trading LLC, both UAE-based companies in the perfume business, filed a Commerci...

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Supreme Court Allows Appeal in Recovery Suit — Holds That High Court Erred in Dismissing Suit on Grounds Not Raised in Pleadings and Without Considering Documentary Evidence. The Court restored the decree for recovery of Rs.96,41,765.31 with interest at 15% per annum from the date of suit till payment.

The appellant, M/s Star Paper Mills Limited, filed a suit for recovery of Rs.96,41,765.31 against the respondents, M/s Beharilal Madanlal Jaipuria Ltd...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Bombay High Court Upholds Tribunal's Decision That Customs Duty Not Part of 'Purchase Price' Under Bombay Sales Tax Act. The term 'Purchase Price' in Rule 41D does not include customs duty, and set-off under Section 75 is only for intra-State purchases.

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959 (BST Act) by the First Bench of the Maharashtra Sales Tax T...

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High Court Dismisses Petition Challenging Arbitral Award in Contract Dispute Over Transferable Duty Free Licence. Court upholds arbitral tribunal's interpretation of contract clauses and rejection of claim for damages based on alleged breach of warranty regarding transferability of advance licence.

The petitioner, Reliance Industries Limited, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 challenging an arbitral a...