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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

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High Court of Bombay Determines Fair Compensation in Appeal Against Enhanced Award Under Land Acquisition Act, 1894. Cross-Objections Seeking Higher Rate Considered Alongside State's Challenge to Reference Court's Award of Rs.1,500 per sq.m.

The State of Maharashtra acquired land in Village Padghe, Taluka Panvel, District Raigad, for the New Bombay Project under the Land Acquisition Act, 1...

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High Court of Bombay Quashes Reopening Notice Against Assessee on Ground of Change of Opinion. Reassessment beyond four years not permissible when primary facts fully disclosed and no failure to disclose material facts.

The petitioner, a private limited company engaged in selling hair care products and providing consultancy services, challenged a notice dated 29 March...

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Bombay High Court Allows Redevelopment of C-1 Building Despite IBC Moratorium — Development Rights Not Asset of Corporate Debtor. Cooperative Housing Society's Right to Redevelop Its Property Upheld Against Resolution Professional's Interference.

The Petitioner, Kher Nagar Sukhsadan Co-operative Housing Society Ltd., owned a building on land leased from MHADA. In 2005, it entered into a Develop...

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Bombay High Court Allows Writ Petition Seeking Interest on Delayed Refund of Special Additional Duty Under Customs Act — Interest Held Payable From Three Months After Initial Refund Application, Not From Subsequent Follow-Up Application

The petitioner, M/s Ajay Industrial Corporation Ltd., filed a refund claim for Special Additional Duty (SAD) of Rs.7,40,458/- on 04 August 2014 under ...