Search Results for "clarificatory amendment"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "clarificatory amendment"

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Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

5 Jun 2020

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

Supreme Court

Supreme Court Refers to Three-Judge Bench the Question Whether Quantity of Mixture or Pure Drug Content Determines Punishment Under NDPS Act. The Court Held That E. Micheal Raj Requires Reconsideration as It Omitted Note 2 of Notification and the Scheme of the Act Treating Preparations as a Whole.

22 Apr 2020

The Supreme Court, in a reference arising from multiple appeals and writ petitions, considered the correctness of the decision in E. Micheal Raj v. In...

High Court

Bombay High Court Dismisses Appeal in Cenvat Credit Case — Clarificatory Amendment Retrospective. Removal of capital goods without use triggers credit reversal under Rule 3(5) of Cenvat Credit Rules, 2004.

24 Sep 2019

The appellant, M/s. Betts India Pvt. Ltd., filed an appeal against the order of the Commissioner of Central Excise (Appeals) confirming the demand for...

Supreme Court

Supreme Court Considers Validity of Bihar's Caste Merging Decision. Court evaluates if Bihar State Government's Notification altering SC list is constitutionally permissible and within its powers.

15 Jul 2024

The appeals challenge the Patna High Court's judgment, which upheld the Bihar State Government's resolution merging the "Tanti-Tantwa" caste with the ...

High Court

Bombay High Court Dismisses Petition Challenging Retrospective Service Tax Amendment on Renting of Immovable Property. The Court upheld the explanation to Section 65(105)(zzc) of the Finance Act, 1994 as clarificatory and not violative of Article 14.

18 Apr 2017

The petitioner, Chanakya Mandal, a trust registered under the Bombay Public Trust Act, filed a writ petition under Article 226 of the Constitution of ...

Supreme Court

Supreme Court Dismisses Appeals of Degree Holders in Junior Engineer Recruitment Dispute - Upholds High Court's View that Degree is Not Higher Qualification than Diploma Under Recruitment Rules. The Court held that a degree in Electrical Engineering cannot be considered a higher qualification than a diploma for the post of Junior Engineer (Electrical) as per the Himachal Pradesh State Electricity Board Recruitment and Promotion Regulations, where the essential qualification is specifically a diploma.

7 Apr 2021

The Supreme Court addressed appeals concerning the eligibility of degree holders for appointment to the post of Junior Engineer (Electrical) in the Hi...

High Court

Bombay High Court Dismisses Revenue's Appeal in Central Excise Refund Case. Principles of Unjust Enrichment Under Section 11B of Central Excise Act, 1944 Not Applicable to Refund Arising on Finalisation of Provisional Assessment.

20 Dec 2005

The Commissioner of Central Excise, Mumbai II appealed against the order of the appellate authorities below which allowed the refund claim of M/s. Sta...

Supreme Court

Supreme Court Upholds OBC Reservation in All-India Quota Medical Seats — Constitutionality of Reservation for Backward Classes in State-Surrendered Seats Affirmed. Court holds that reservation in AIQ seats is permissible and does not violate the principle of merit, and that the executive can introduce reservation in AIQ seats without legislation.

20 Jan 2022

This judgment pertains to a batch of writ petitions challenging the reservation for Other Backward Classes (OBC) and Economically Weaker Section (EWS)...

High Court

Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

1 Aug 2016

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

High Court

Madras High Court Allows Appeals of Teachers Against Withdrawal of Incentive Increment for Higher Educational Qualifications — Held That Incentive Increment Once Granted Cannot Be Withdrawn Without Authority of Law and That G.O.Ms.No.324 of 1995 Removes Restriction on Subject Specialization.

9 Jan 2026

The case involves a batch of writ appeals filed by teachers (Secondary Grade Teachers, B.T Assistants, Elementary School Headmasters, and Middle Schoo...

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