Search Results for "Article 265"

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Search Results for "Article 265"

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Supreme Court

Supreme Court Allows Patna Municipal Corporation's Appeal in Advertisement Royalty Dispute — Distinguishes Royalty from Tax and Upholds Corporation's Power to Charge Royalty Based on Agreement. The Court held that royalty is a contractual consideration, not a tax, and does not require legislative sanction under Article 265 of the Constitution.

17 Oct 2024

The Supreme Court dealt with appeals by the Patna Municipal Corporation against a Division Bench judgment of the Patna High Court which had held that ...

Supreme Court

Supreme Court Upholds Development Charges Under U.P. Urban Planning Act, Quashes Other Levies as Unauthorized. The Court holds that only development fees under Section 15(2-A) are valid, while inspection fee, sub-division charges, stacking charges, and impact fee imposed via executive orders under Section 41 are ultra vires and violative of Article 265.

28 Apr 2023

The Supreme Court disposed of a group of appeals arising from common judgment(s) of the Allahabad High Court concerning the validity of various demand...

High Court

High Court of Karnataka Quashes Service Tax Demand on Payment Aggregator Services for FY 2015-16. Services Provided by FIS Payment Solutions to Acquiring Banks for Settlement of Card Transactions Held Not Taxable as 'Business Auxiliary Service' Under Finance Act, 1994.

17 Mar 2023

The petitioner, FIS Payment Solutions and Services India Private Limited, a company incorporated under the Companies Act, 1956, provides payment aggre...

High Court

Bombay High Court Allows Writ Petition Against Settlement Commission in Customs Duty Case — Petitioner's Full Disclosure and Cooperation Justifies Settlement. Settlement Commission's Rejection of Application for Non-Disclosure of Additional Amounts Set Aside as Unreasonable Under Section 127B of Customs Act, 1962.

15 Sep 2022

The petitioner, Mahindra & Mahindra Ltd., is engaged in the manufacture of vehicles in India. It filed four applications before the Settlement Commiss...

High Court

High Court of Karnataka Enhances Sentence in Drugs and Cosmetics Act Case — State's Revision Petition Allowed. Trial Court's Fine of Rs.10,000 Increased to Rs.50,000 for Offence Under Section 27(d) of Drugs and Cosmetics Act, 1940.

2 Aug 2022

The State of Karnataka, through the Drug Inspector, Hassan Circle, filed a Criminal Revision Petition under Section 397 read with 401 of the Code of C...

Supreme Court

Supreme Court Allows State Appeal in Short Delivery of Petroleum Products Case: Legal Metrology Act, 2009 Does Not Bar IPC Offences for Cheating and Criminal Conspiracy. The Court held that the High Court erred in quashing proceedings as the special Act does not exclude IPC offences for cheating and criminal conspiracy, and the investigation was valid.

23 Aug 2019

The Supreme Court allowed appeals by the State of Uttar Pradesh against the High Court's order quashing proceedings in a case involving short delivery...

Supreme Court

Supreme Court Upholds Life Ban on Cricketer in BCCI Spot-Fixing Case — Disciplinary Committee's Findings Based on Audio Recordings and Commissioner's Report Upheld. The Court held that the standard of proof in domestic disciplinary proceedings is preponderance of probabilities, and the BCCI's decision was not perverse.

15 Mar 2019

The Supreme Court dismissed the appeal filed by cricketer S. Sreesanth challenging the life ban imposed by the Board of Control for Cricket in India (...

High Court

Writ Petitions Against Delimitation of Wards in Mysuru and Tumakuru City Corporations Heard by High Court. Petitioners claimed violation of Section 21 of Karnataka Municipal Corporations Act, 1976 and non-compliance with delimitation guidelines.

9 Aug 2018

The judgment dealt with a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India, challenging the delimitation of wards...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case Due to Non-Application of Mind by ITAT — Reassessment Based on Revised Return Under Immunity Scheme Held Invalid Without Proper Examination of Section 143(1) Acceptance. The court held that the Assessing Officer must have independent reasons to believe income escaped assessment, and the revised return under the Immunity Scheme could not be the sole basis for reopening under Section 147 of the Income Tax Act, 1961.

20 Apr 2015

The case pertains to an appeal filed by the assessee, Sri K Nagesh, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 29...

High Court

Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

3 Nov 2014

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

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