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Bombay High Court Allows JSW Steel's Challenge to Electricity Duty Demand on Captive Consumption. Held that electricity generated from captive power plant and consumed for own use is not 'sold' and thus not exigible to electricity duty under the Bombay Electricity Duty Act, 1958.

The petitioner, M/s. JSW Steel Limited, a company engaged in steel manufacturing, operates a captive power plant (CPP) at its factory in Raigad, Mahar...

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Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

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Supreme Court Upholds Employer's Acceptance of Voluntary Retirement Under Modified Voluntary Retirement Scheme (MVRS). Resignation Submitted Under MVRS Was Unconditional and Could Not Be Withdrawn After Acceptance, as Per Scheme Terms Under Clause 5.1.

The dispute arose from the respondent's resignation under the Modified Voluntary Retirement Scheme (MVRS) introduced by the appellants, a public secto...

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Supreme Court Allows Filing of Revised Income Tax Returns After Due Date in Amalgamation Case — Holds That NCLT-Approved Scheme Overrides Procedural Timelines Under Income Tax Act. Clause 64(c) of the Scheme Permitting Revised Returns Has Statutory Force and Department Cannot Reject Them as Invalid.

The Supreme Court allowed the appeals filed by M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited against the judgment of the Division Be...

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Bombay High Court Dismisses Appeal of Educational Institution Challenging Provident Fund Applicability. Establishment Not Exempt Under Section 16(1)(a) or (b) of Employees' Provident Funds and Miscellaneous Provisions Act, 1952 as It Uses Power and Employs More Than 20 Persons.

The appellant, M/s. Aniket College of Social Work, is a society registered under the Societies Registration Act, 1860 and the Maharashtra Public Trust...

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Bombay High Court Dismisses Workmen's Petitions Challenging Labour Court's Refusal of Interim Relief in Unfair Labour Practice Complaints. Petitioners Failed to Establish Prima Facie Case of Victimization Under MRTU & PULP Act, 1971.

The judgment pertains to a group of writ petitions filed by workmen (original complainants) against SKF India Ltd and its General Manager (HR), challe...