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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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Supreme Court Remands Kerala Luxury Tax on Tobacco Case to High Court for Determination of Trade Restriction Under Article 301. High Court Must First Find Infringement of Article 301 Before Considering Article 304(b) Saving, Clarifying Kalyani Stores Decision.

The case involved a challenge to the Kerala Luxury Tax on Tobacco (Validation) Act, 1964, enacted after the Supreme Court invalidated earlier rules fo...

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Bombay High Court Examines Writ Petitions Challenging Goa Public Health (Amendment) Act, 2005 on Grounds of Legislative Competence. The Petitioners Alleged Encroachment on Central Tobacco Act and Occupied Field, Seeking Quashing of State Provisions Banning Tobacco-Containing Food.

The judgment concerns two writ petitions filed under Article 226 of the Constitution of India before the Bombay High Court at Goa, challenging the con...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Appeal in Trademark Infringement Suit Over 'THE ASWA' and 'ASĀVA' Marks — No Prima Facie Case for Injunction Due to Lack of Phonetic Similarity and Descriptive Nature of Mark.

The appellant, Meher Distilleries Private Limited, is the registered proprietor of the trademark 'THE ASWA' under Registration No.2716867 in Class-33 ...