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High Court of Bombay at Goa Allows Appeal in Part Regarding Computation of Deduction Under Section 80HHC of Income Tax Act, 1961 — Receipts from Hire of Barges, Proceeds of Services, Repairs of Vessels, and Extraction Charges Held Part of Total Turnover for Export Deduction.

The appellant, Sesa Goa Ltd., is a company engaged in the business of mining and export of iron ore. For the assessment year 1996-1997, the appellant ...

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Karnataka High Court Delivers Order on Writ Petitions Challenging DGFT Policy Circulars on SEIS Eligibility and Show Cause Notices. The Court Addresses the Ultra Vires Nature of Circulars No. 06/2018 and 08/2018 under Foreign Trade Policy 2015-2020.

Two writ petitions were filed before the Karnataka High Court challenging the validity of Policy Circulars No. 06/2018 dated 22.05.2018 and No. 08/201...

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Revenue Appeals Against Single Judge's Order Quashing Service Tax Demand, Arguing University's Activities Are Commercial and Taxable. Court Examines Educational Institution Exemption Under Finance Act, 1994.

This intra-court appeal arose from a Single Judge's order quashing a show cause notice and demand for service tax issued to Rajiv Gandhi University of...

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Supreme Court Dismisses Appeal of Company in Consumer Protection Case, Holding Purchase of Software for Business Expansion is Commercial Purpose. Company Not a 'Consumer' Under Section 2(1)(d) of Consumer Protection Act, 1986 as Goods Used for Profit Generation.

The appellant, a company incorporated under the Companies Act, filed a consumer complaint before the State Consumer Disputes Redressal Commission, Del...

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Supreme Court Allows Revenue Appeal in Service Tax Case on Design Services. Engineering Design & Drawings Imported for Manufacturing Wind Turbine Generators Held Taxable as 'Design Services' Under Finance Act, 1994.

The case involves an appeal by the Revenue against the CESTAT order which held that 'Engineering Design & Drawings' imported by M/s Suzlon Energy Limi...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...