Search Results for "Retrospective"

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Search Results for "Retrospective"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

Supreme Court

Supreme Court Allows Appeal in Land Mutation Dispute Based on Registered Sale Deed — U.P. Zamindari Abolition and Land Reforms Act, 1950. Registered sale deed dated 04.06.1957 held valid without formal proof under Section 57 of Indian Evidence Act, 1872, and consolidation authorities' findings on title set aside.

1 Jan 2026

The dispute originated from a registered sale deed dated 04.06.1957, through which the predecessors of the appellants purchased agricultural land meas...

Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

Supreme Court

Supreme Court Allows Bihar State Electricity Board's Appeal Against Retrospective Promotion Order — Kal Awadhi is Eligibility Criterion, Not Entitlement to Immediate Promotion. The Court held that promotion is effective from the date of grant, not from the date of vacancy, and that completion of qualifying service does not create a right to automatic promotion.

26 Jul 2024

The Supreme Court allowed the appeal filed by the Bihar State Electricity Board against the judgment of the Patna High Court Division Bench which had ...

Supreme Court

Supreme Court Dismisses Promoter's Appeal in Real Estate Regulation Case, Upholding Authority's Jurisdiction and Pre-deposit Condition. The court affirmed that a single member of the Real Estate Regulatory Authority has jurisdiction to order refunds under Section 18 of the Real Estate (Regulation and Development) Act 2016, and the pre-deposit requirement under Section 43(5) is valid for statutory appeals.

11 Nov 2021

The dispute arose from appeals filed by promoters and real estate developers against orders of the High Court of Allahabad, which had dismissed their ...

Supreme Court

Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

1 Sep 2020

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

Supreme Court

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.

29 Jul 2020

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

High Court

Bombay High Court Allows Students' Challenge to MHT-CET 2019 Answer Keys and Evaluation Process. Court Directs Re-evaluation of Disputed Questions and Issuance of Revised Merit Lists for Admission to Professional Courses.

11 Jul 2019

The judgment concerns two writ petitions filed by students who appeared for the Maharashtra Common Entrance Test (MHT-CET) 2019 for admission to profe...

High Court

Bombay High Court Dismisses MSRTC's Petition Challenging Labour Court Order Setting Aside Termination with Retrospective Effect. Termination of Employee with Retrospective Effect from Date of Medical Unfitness Held Illegal as It Deprives Employee of Opportunity to Be Heard.

7 Jan 2019

The petitioner, Maharashtra State Road Transport Corporation (MSRTC), challenged the judgment of the Labour Court dated 22.08.2017 allowing Complaint ...

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