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High Court Quashes Criminal Proceedings in Seeds Act Case Due to Non-Compliance with Mandatory Sampling Procedure. Failure to Follow Section 14(2) of Seeds Act, 1966 Renders Prosecution Invalid.

The applicants, Ajeet Seeds Ltd., M/s Bhushan Agro Agencies, and M/s Bharatkumar Purushottam Potdar, filed a criminal application under Section 482 of...

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Gujarat High Court Allows Revision Application by Chartered Accountant Against Condonation of Delay in Companies Act Prosecution. Delay of Over 7 Years in Filing Complaint Under Section 227/233 of Companies Act, 1956 Not Sufficiently Explained, Prosecution Barred by Limitation.

The present revision application was filed by Yogendra Gangawat, a practicing chartered accountant, challenging the order dated 03.09.2013 passed by t...

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Karnataka High Court Examines Interpretation of Provisos to Section 10A(2)(b) of MMDR Act in Writ Petitions. Prospecting Licence Holders Seek Mandamus for Execution of Mining Leases Pending Environmental Clearance.

The High Court of Karnataka heard a group of four writ petitions filed under Article 226 of the Constitution by companies engaged in mining, seeking v...

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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...