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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Supreme Court Upholds Inclusion of Compensatory Allowances in Overtime Calculations Under Factories Act, 1948 - Appellants Appeal Dismissed Against Respondents

The Supreme Court dismissed appeals filed by Union of India challenging High Court judgment which held compensatory allowances must be included in 'or...

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Bombay High Court Allows Petitioner in Octroi/LBT Levy on Meal Vouchers — Vouchers Not Goods Under Municipal Law. Meal Vouchers Issued Under Payment and Settlement Systems Act, 2007 Are Not Goods for Levy of Octroi or Local Body Tax Under Maharashtra Municipal Corporations Act, 1949.

The Bombay High Court addressed two writ petitions filed by Sodexo SVC India Private Limited challenging the levy of octroi and Local Body Tax (LBT) o...

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Bombay High Court Allows Revision in Rent Control Eviction Suit — Bonafide Requirement of Landlord Not Established. Landlord's claim for additional space for business expansion fails as it already had sufficient alternate accommodation and the need was not genuine.

The case involves a civil revision application filed by the tenant (M/s. Parmar Plastic Products & Ors.) against the judgment and order of the Appella...

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Supreme Court Upholds Entry Tax on Industrial Townships — Industrial Townships Can Be Treated as 'Local Area' Under Entry 52 List II. Inclusion of industrial townships in definition of 'local area' for entry tax is constitutionally valid and does not violate Article 243-Q.

The Supreme Court considered a batch of appeals challenging the validity of entry tax levied on goods entering industrial townships under the Orissa E...