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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 Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "business definition"

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High Court

High Court of Karnataka Quashes Complaint Against Senior Manager in APMC Act Case — Petitioner Not a 'Trader' Under Section 2(48) of Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966. Purchase of Notified Produce for Manufacturing Chicken Feed Held Not to Be 'Business of Purchase and Sale' as Defined Under the Act.

10 Oct 2019

The petitioner, Sri Anjan Goswami, Senior Manager of M/s Khadkeshwar Hatcheries Private Limited, filed a criminal petition under Section 482 of the Co...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

Supreme Court

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

20 Mar 1959

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

High Court

Bombay High Court Examines Arbitral Award on Interest under Delayed Payments Act for Small Scale Industries. Challenge to Award Directing Payment of Statutory Interest for Delayed Settlement of Bills Under Section 4 of the Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993.

3 May 2013

The petitioner, Maharashtra Small Scale Industries Development Corporation, filed an arbitration petition under Section 34 of the Arbitration and Conc...

High Court

Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

19 Oct 2015

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...

High Court

Karnataka High Court Upholds Entertainment Tax on Fashion Show: 'Bangalore Fashion Week' Held to be 'Entertainment' with 'Payment for Admission' Under Karnataka Entertainment Tax Act, 1958. The court affirmed that a fashion show organised by the appellant falls within the definition of entertainment and that payments received constitute payment for admission, making the appellant liable for tax and penalty.

3 Sep 2018

The appellant, M/s Dream Merchants, Events and Entertainment Groups, organised an event called 'Bangalore Fashion Week' and was assessed to entertainm...

High Court

Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

30 Jan 2015

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

Supreme Court

Supreme Court Allows Municipal Corporation's Appeal in Enemy Property Tax Exemption Case — Property Tax Levyable on Lessee Despite Union Ownership. Article 285(2) of Constitution Enables Municipal Corporation to Impose Property Tax on Lessee of Union Property Even if Union Itself is Exempt Under Article 285(1).

22 Feb 2024

The present civil appeal arises from a judgment of the Allahabad High Court which allowed a writ petition filed by the respondent-assessee, holding th...

High Court

Karnataka High Court Allows Writ Petitions by Industry Association Challenging Luxury Tax on Exhibition Centre: BIEC Not a 'Marriage Hall' Under Karnataka Tax on Luxuries Act, 1979. The court held that the definition of 'marriage hall' must be read down to apply only to halls used for marriages, receptions, or related matters, and the exhibition centre used for industrial promotions is not liable for luxury tax.

16 Jan 2015

The petitioner, Indian Machine Tool Manufacturer's Association, an industry association promoting the machine tool industry, established the Bangalore...

High Court

Bombay High Court Allows Employer's Petition Challenging Reinstatement Order — Employee Abandoned Service by Taking Up Employment Abroad Without Intimation. Clause 13.4 of Certified Standing Orders Validly Invoked to Terminate Employment for Abandonment of Service Under Industrial Disputes Act, 1947.

3 Aug 2006

The Petitioner, Infomedia India Ltd., engaged the First Respondent as a machine operator at its printing establishment in Mumbai. On 22 June 1992, the...

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