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High Court Upholds Entertainment Duty on APSARA Award Function; Deletes Penalty. Petitioner's challenge to entertainment duty dismissed, penalty reduced due to legal interpretation issues.

This petition under Article 226 of the Constitution of India challenges the order dated 28th September 2007, confirming an entertainment duty demand o...

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Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.

The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...

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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana — Rule 24(i-eeee) Held Ultra Vires Punjab Excise Act, 1914. State Government's Exclusive Power Under Section 58(2)(e) to Regulate Licenses in Local Areas Cannot Be Delegated to Financial Commissioner.

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970, as amended ...

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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana. Rule 24(i-eeee) of Haryana Liquor License Rules, 1970 Held Ultra Vires Punjab Excise Act, 1914 as State Government Cannot Delegate Power to Determine Number of Licenses for Entire State.

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970 (as amended ...

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Bombay High Court Quashes Allotment of Gairan Land to Sugar Factory in Public Interest Litigation — Grazing Land Cannot Be Diverted for Industrial Use Without Following Procedure Under Maharashtra Land Revenue Code, 1966.

The Bombay High Court disposed of a Public Interest Litigation (PIL) and a connected Writ Petition concerning the allotment of gairan (grazing) land t...

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Bombay High Court Dismisses Petitioners' Challenge to Cancellation of Sand Ghat Leases for Non-Deposit of Balance Amount. Failure to Deposit 75% of Bid Amount Within 30 Days as per Government Resolution dated 12.03.2013 Justifies Cancellation and Re-auction.

The petitioners, seven individuals and firms, participated in an e-auction conducted on 07.12.2013 for the grant of leases of 73 sand ghats in Bhandar...

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Bombay High Court Allows Deduction for Record Production Bonus and Other Expenditures in Income Tax Reference. Payment of record production bonus not hit by section 36(1)(ii) as it was not paid out of profits but as an incentive for extra labour.

This is an income tax reference at the instance of the Revenue (Commissioner of Income Tax) against the assessee, M/s. Tata Iron & Steel Company Limit...