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Bombay High Court Dismisses Revenue's Petition in Central Excise Rebate Case — By-Product Export Rebate Allowed. Input Credit Adjustment Permitted Under CENVAT Credit Rules, 2004 for Duty Paid on Inputs Used in Manufacture of Final Product, Even if By-Product is Not Manufactured.

The Union of India, through the Commissioner of Central Excise, Raigad, filed a writ petition challenging an order of the Joint Secretary (Revision Ap...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reimbursement of Expenses Disclosed in Return and Application Under Section 195(2) Sought, No Failure to Disclose Material Facts.

The petitioner, Monitor India Pvt. Ltd., a subsidiary of a Dutch company, challenged a notice dated 22 March 2011 issued under Section 148 of the Inco...

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Bombay High Court Dismisses Petition Challenging Municipal Tax on Mobile Towers Following Supreme Court Precedent. Mobile Towers Held Taxable as 'Land' Under Municipal Corporation Acts Despite Absence of Specific Definition.

The petitioner, GTL Infrastructure Limited, a company incorporated under the Companies Act, 1956, challenged the exigibility of mobile towers to munic...

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Bombay High Court Allows Tax Appeal in Expenditure Tax Reassessment Case Due to Non-Compliance with Natural Justice Principles. Reassessment Order Set Aside for Failure to Furnish Reasons and Dispose Objections as Mandated by GKN Driveshaft.

The appellant, Fomento Resorts & Hotels Ltd., filed a return under the Expenditure Tax Act, 1987 for assessment year 1997-98 showing nil chargeable ex...

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Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Deduction of Contributory Negligence and Proper Application of Multiplier. Claimants' Cross Objection Dismissed as No Evidence of Negligence of Other Vehicle.

The case arises from a motor accident claim filed by the parents of a deceased bachelor who died in a vehicular accident. The Motor Accident Claims Tr...

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Bombay High Court Grants Stay on Tax Recovery in Gift of Shares Case Under Section 56(1) of Income Tax Act, 1961. Court allows stay of recovery pending appeal, subject to conditions protecting revenue, without deciding merits of taxability of gift of shares.

The petitioner, M/s. Nerka Chemicals Private Limited, a wholly owned subsidiary of Demuric Holdings Private Limited (DHPL), challenged an order dated ...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Service Tax Reimbursement Dispute. Contractual interpretation of service tax liability under security services contract upheld by arbitrator.

The petitioner, Bombay Intelligence Security (India) Ltd., filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996, challengin...

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Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958

The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...