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Bombay High Court Allows Writ Petitions Challenging Service Tax Demand on Construction of Port Services. Services by way of construction of original works pertaining to a port are exempt from service tax under Notification No.25/2012-ST dated 20.06.2012, Entry No.14.

The petitioners, JSW Dharmatar Port Pvt. Ltd. and JSW Jaigarh Port Ltd., are companies engaged in developing and operating ports. In the course of the...

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Bombay High Court Grants Anticipatory Bail to Accused in Cheque Bounce Case — Petitioner Allowed to Furnish PR Bond. Court holds that custodial interrogation is not warranted when the accused is willing to cooperate and the offence is bailable under Section 138 of the Negotiable Instruments Act, 1881.

The petitioner, Shankesh Prithviraj Sanghvi, filed a Criminal Writ Petition under Article 226 of the Constitution of India read with Section 482 of th...

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High Court of Karnataka Quashes Special Audit Orders Against KIADB Under Section 142(2A) of Income Tax Act, 1961 — Orders Passed Without Application of Mind and Without Recording Satisfaction as Required by Law.

The petitioner, Karnataka Industrial Area Development Board (KIADB), a statutory board constituted under the Karnataka Industrial Area Development Act...

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High Court of Karnataka Dismisses Anticipatory Bail Petition in Income Tax Recovery Proceedings. Notice under Rule 73 of Second Schedule of Income Tax Act, 1961 for civil imprisonment does not attract Section 438 Cr.P.C.

The petitioner, Shri M A Zahid, filed a criminal petition under Section 438 Cr.P.C. seeking anticipatory bail in the event of his arrest in connection...

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High Court of Karnataka Dismisses Petitions Challenging Land Acquisition Notifications Under KIAD Act — Section 24 of RFCTLARR Act, 2013 Not Applicable. Land Acquisition for Industrial Development Under KIAD Act, 1966 Held Not Governed by the 2013 Act, and Notifications Do Not Lapse.

The petitioners, landowners in Belagola village, Srirangapattana taluk, Mandya district, challenged the preliminary notification dated 15.09.2000 issu...

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...