Search Results for "1971 AIR 344"

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Supreme Court Upholds Licence Fee Validity Under Factories Act, 1948; Levy Is Fee, Not Tax, Due to Services Rendered by Inspectors. Inspection Services and Spending of 60% of Fee Revenue Establish Quid Pro Quo Justifying Annual Renewal Fee for Factories Under Delhi Factories Rules, 1950.

The Delhi Cloth and General Mills Co. Ltd., which operated several factories in Delhi, was required under the Factories Act, 1948 and the Delhi Factor...

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Bombay High Court Dismisses Contempt Petition Against Forest Officers for Non-Compliance of Commissioner's Order Under Disabilities Act. Commissioner Under Persons with Disabilities Act, 1995 Not a 'Court' for Contempt of Courts Act, 1971.

The petitioner, Ku. Asha d/o Tribhuvan Dongare, was appointed as a Forest Guard in the Forest Department of Maharashtra on a post reserved for handica...

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Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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Bombay High Court Considers GST Liability on Royalty Payments to Court Receiver in Commercial Property Dispute. The Court Examines Whether Payments to a Court Receiver Under Order XL CPC Constitute Taxable Supply Under the CGST Act, 2017 and Whether GST Should be Discharged via Reverse Charge Mechanism.

The Bombay High Court, in a Court Receiver's Report arising from a commercial suit for recovery of possession of three shops used as a restaurant, exa...

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Bombay High Court Overrules Res Judicata Objection in Admiralty Limitation Suit; Prior Withdrawal of Application Before Chinese Court Does Not Bar Fresh Suit Under Code of Civil Procedure, 1908.

The dispute arose from a voyage of the vessel M.V. YURIY ARSHENEVSKIY, owned by Murmansk Shipping Company, a Russian entity, which was chartered to ca...

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Bombay High Court Allows Municipal Corporation's Appeal in Town Planning Dispute Over Demolition Notices. Notices Under Sections 78 and 79 of Bombay Town Planning Act Held Valid Against Alleged Unauthorized Construction.

The case involves a Letters Patent Appeal filed by the Municipal Corporation of Greater Bombay against the judgment of a Single Judge in First Appeal ...