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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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Bombay High Court Adjudicates Challenge to Government Resolution Dated 12 March 2024 on Direct Benefit Transfer Subsidy Scheme. Petitioners Allege Resolution Deletes Five Items from 2016 DBT List and Routes Procurement Through Public Sector Undertakings Without Following Mandatory 2018 Procedure.

The matter before the High Court of Judicature at Bombay concerned a writ petition and a public interest litigation challenging Government Resolution ...

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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 Upholds Juvenile Delinquent Declaration in IPC Offences Case Under Juvenile Justice Act, 2015. Matriculation Certificate Conclusively Establishes Age Under Section 94, Overriding Alleged Discrepancies in School Admission Documents.

The appeal arose from a criminal incident on 05.05.2020 where the accused, along with others, allegedly attacked the appellant and his family, resulti...

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Bombay High Court Allows Second Appeal in Suit for Reconveyance Based on Conditional Sale Deed — Agreement to Reconvey Not Proved. Court holds that the burden of proving an oral agreement to reconvey lies on the party asserting it, and failure to discharge that burden results in dismissal of the suit.

The case involves a second appeal filed by the defendants against the judgment and decree of the II Additional District Judge, Beed, dated 17.09.1994,...

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Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

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Bombay High Court Allows Writ Petition Challenging CBEC Office Memorandum on Cenvat Credit Reversal in DFIA Cases — Reversal of Credit with Interest Before Clearance of Export Goods Does Not Constitute Availment of Credit Under Paragraph 4.2.6 of Foreign Trade Policy 2009-2014.

The petitioner, Steelco Gujarat Limited, a public limited company engaged in manufacturing, obtained a Duty Free Import Authorisation (DFIA) dated 29t...