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Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Allows Writ Petitions of Shop Tenants Against BMC and MHADA for Occupation Certificate and Tax Waiver. Developer's Default in Surrendering Area to MHADA Cannot Prejudice Tenants Who Cooperated in Redevelopment.

The petitioners were tenants of shops in a property owned by Mumtaj Begum Shah Mohammed and others, located at Miya Mohamed Chhotani Road, Mahim, Mumb...

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Bombay High Court Allows Writ Petition Quashing Service Tax Levy on Irrigation Restoration Charges Paid to State Government. State's Collection of Charges for Water Diversion is a Sovereign Function, Not a Taxable Service Under Finance Act, 1994.

The petitioner, Rattan India Power Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challeng...

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Bombay High Court Allows Impleadment and Sets Aside Ex-Parte Order in Service Charges Dispute. Applicant Company Held to be Necessary Party as Successor-in-Interest of Defendant Firm Under Order 1 Rule 10 CPC.

The petitioners, Tarun Keshrichand Shah and Priyalata Keshrichand Shah, filed a suit (Suit No. 6117 of 2007) against M/s. Kishore Engineering Co. (res...

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Bombay High Court Allows Petition by TPAs Challenging TDS Notices Under Section 194J of Income Tax Act. Payments to Hospitals by TPAs for Health Insurance Claims Are Not Subject to TDS as They Are Not Fees for Professional or Technical Services.

The petitioners, Dedicated Health Care Services TPA (India) Pvt. Ltd. and others, are Third Party Administrators (TPAs) registered with the Insurance ...