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Supreme Court Allows Dealer's Appeal in Sales Tax Exemption Case, Holding Assessment Order for Pre- and Post-Constitution Periods is Severable. Burden of Proof for Exemption Under Article 286(1)(a) Lies on Dealer, but Assessment Order Can Be Partly Declared Void Without Invalidating Entire Assessment.

The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 194...

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Bombay High Court Allows Petition in Local Body Tax Dispute — 'Disputed Tax' Under Section 406(8) of Maharashtra Municipal Corporation Act Does Not Include Interest or Penalty. Pre-deposit condition for appeal satisfied by depositing only the tax amount, not interest or penalty.

The petitioner, Wintry Engineering And Chemicals Private Limited, challenged an order dated 22 February 2024 passed by the Commissioner of Local Body ...

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Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

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High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

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High Court of Karnataka Dismisses Writ Appeals Challenging TDS Provisions — Upholds Constitutional Validity of Sections 194C, 194J, and 206AA of Income Tax Act, 1961. The court held that the provisions are not arbitrary or discriminatory and that TRACES is a valid administrative mechanism.

The case involves a batch of writ appeals filed by various assessees, including individuals and companies, challenging the constitutional validity of ...

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Bombay High Court Allows State's Writ Petition in Sales Tax Appeal Maintainability Case — Right of Appeal Under Section 55(1)(c) of Bombay Sales Tax Act, 1959 Includes State Government. The State is a 'person aggrieved' by a Commissioner's determination under Section 52 and can appeal to the Tribunal.

The State of Maharashtra filed a writ petition under Article 226 of the Constitution challenging the decision of the Sales Tax Tribunal dated 30 June ...

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Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment.

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...

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Bombay High Court Adjudicates Writ Petition Challenging Rejection of Tender for Water Supply and Sewerage System in MIHAN Area. The dispute centered on whether loading of service tax on the lowest bid for evaluation purposes was arbitrary and in violation of pre-bid clarifications.

Background: The dispute arose from a tender floated by Maharashtra Airport Development Company Limited (MADC) for the operation and comprehensive main...