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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

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High Court

Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

20 Mar 2018

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

Supreme Court

Supreme Court Allows Appeals by State Bank of India in Jet Airways Insolvency Case — Holds Performance Bank Guarantee Cannot Be Adjusted Against Resolution Plan Payment and Non-Implementation Leads to Liquidation. The Court ruled that the SRA's failure to pay airport dues and employee dues constituted non-implementation of the Resolution Plan under Section 33(3) IBC, 2016, and the PBG cannot be set off against the first tranche payment.

13 Nov 2024

The case pertains to the Corporate Insolvency Resolution Process (CIRP) of Jet Airways (India) Limited, initiated by State Bank of India (SBI) under S...

High Court

Bombay High Court Allows Employee to Maintain Winding Up Petition as Creditor for Unpaid Salary Under Companies Act, 1956. Employee's claim for unpaid wages constitutes a debt under section 433(e) read with section 434(1)(a) of the Companies Act, 1956, entitling him to file a winding up petition as a creditor.

22 Mar 2017

The judgment addresses a reference to a larger bench of the Bombay High Court on the question whether an employee can maintain a winding up petition u...

Tribunals

NCLT Chennai Allows Dissolution of Company in Voluntary Liquidation Under Section 59(7) IBC, 2016. The Liquidator's petition for dissolution was allowed upon satisfaction of compliance with voluntary liquidation requirements.

4 Apr 2025

The National Company Law Tribunal, Chennai Division Bench, allowed a petition filed by the Liquidator, Mrs. Aneetha Subramaniam, under Section 59(7) o...

Supreme Court

Supreme Court Allows Club's Appeal in Wealth Tax Case — Club Not Liable as Association of Persons Under Section 21AA of Wealth Tax Act. Members' Shares in Assets on Winding-Up Are Determinate Under Club Rules, and Club's Non-Commercial Character Excludes It from 'Association of Persons' in Taxing Statutes.

8 Sep 2020

The Supreme Court allowed the appeals filed by Bangalore Club against the judgment of the Karnataka High Court, which had held the Club liable to pay ...

High Court

Bombay High Court Upholds Tribunal's Decision That Insurance Charges Not Part of Sale Price Under CST Act — Parties' Intention Governs Includibility. The court held that insurance charges collected separately and not intended by parties to be part of sale price are not includible under section 2(h) of the Central Sales Tax Act, 1956.

18 Jun 2010

The case involves a reference under section 61(1) of the Bombay Sales Tax Act, 1959, by the Sales Tax Appellate Tribunal, Mumbai, seeking the High Cou...

Supreme Court

Supreme Court Allows Revenue Appeal in Income Tax Matter, Holding Bonus Shares Converted into Stock-in-Trade are Taxable as Business Profits. Bonus Shares Initially Received as Capital Held Converted by Assessee Dealer into Stock-in-Trade, Making Sale Proceeds Taxable Under Income-tax Act, 1922.

6 Sep 1968

The dispute concerned the tax treatment of sale proceeds of bonus shares received by a dealer in shares and securities. The assessee, a firm dealing i...

High Court

Madras High Court Allows Assessee's Appeal in MAT Computation Case — Capital Gain on Sale of Fixed Assets Cannot Be Added to Book Profit Under Section 115JB When Not Credited to Profit and Loss Account. The Court held that the Assessing Officer cannot rework book profit under Section 115JB by including capital gains directly absorbed in the balance sheet, as the computation under Section 115JB must be based on the profit as shown in the profit and loss account prepared in accordance with the Companies Act.

20 Mar 2026

The appellant, M/s PVP Corporate Parks Pvt. Ltd., a private limited company engaged in leasing and renting of amenities and buildings, filed its incom...

Supreme Court

Supreme Court Dismisses Contempt Petitions Against Government Officials for Alleged Violation of Judgment on Age of Superannuation. Court Holds That No Willful Disobedience Was Established as the Government Had Issued Clarifications and Was in the Process of Finalizing Allotment of Employees Between States.

7 Mar 2019

The Supreme Court dismissed a batch of contempt petitions filed by employees of the Andhra Pradesh Tribal Welfare Residential Educational Institution ...

High Court

Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.

20 Mar 2020

The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...

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