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Bombay High Court Partially Allows Petition Against Ban on Transport of Banned Food Products Through Maharashtra. Inter-State Transport of Banned Products Not Prohibited Under Section 30(2)(a) of Food Safety and Standards Act, 2006.

The petitioners, including the driver, cleaner, owner of a truck, and a transporter, challenged an order dated 15/7/2020 issued by the Food Safety Com...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

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Bombay High Court Allows Petition by Society Members Against Unauthorized Construction and Demolition by Developer. Members have locus standi to challenge illegal construction; administrator must act lawfully.

The petitioners, who are members of the Linking Road Housing Society Limited, filed a writ petition challenging the unauthorized construction and demo...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Set Off of Unabsorbed Business Loss Against Profits of Erstwhile 10A Unit. Tribunal's Order Allowing Set Off of Brought Forward Loss of Assessment Year 2002-03 Against Profits of 10A Unit in Assessment Year 2005-06 Upheld.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, M...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Assessee's claim for deduction under Section 80-IA allowed as substantial question of law not raised.

The case involves two cross appeals: ITA No.884/2007 filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) and ITA No.60/2015 filed...

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Bombay High Court Dismisses Bank's Arbitration Petitions Against Guarantors Due to Limitation and Lack of Arbitration Agreement. The court held that claims against guarantors were barred by limitation and that the arbitration clause in the loan agreement did not extend to guarantors who were not signatories.

The case involves three arbitration petitions filed by Abhyudaya Co-operative Bank Ltd. against various respondents, including Rainproof Exports Pvt. ...

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High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

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High Court of Karnataka Hears Appeals in Partition Suit — Defendants Challenge Partly-Decreed Judgment Under Section 96 CPC; Appeals Clubbed and Heard Together. The Division Bench Considers Whether Trial Court Rightly Granted Plaintiff Partial Relief in Suit for Partition, Declaration, and Injunction.

The judgment dealt with three Regular First Appeals preferred against the judgment and decree dated 18.11.2019 in O.S.No.90/2014 by the II Additional ...