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Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

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Supreme Court Dismisses Appeals in Sales Tax Exemption Dispute Under Karnataka Industrial Policy. Industrial Policy 1996-2001 Does Not Cover Purchase Tax Under Karnataka Sales Tax Act, 1957.

The Supreme Court dismissed appeals by M/s High Range Coffee Curing Pvt. Ltd. against the State of Karnataka and others, challenging the High Court's ...

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High Court of Karnataka Allows Writ Petition Challenging Rejection of Composition Tax Application Under KVAT Act. Rule 135(4) of KVAT Rules, 2005 restricting composition scheme for dealers selling liquor held ultra vires Section 15 of KVAT Act, 2003.

The petitioner, M/s. Wonderla Holidays Limited, operates a composite business including an amusement park, a 3-star hotel, and a restaurant. It applie...

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High Court of Karnataka Quashes Caste Certificate Cancellation Order in Jenu Kuruba ST Claim Case — Petitioner's Caste Certificate Restored as Verification Committee Failed to Provide Opportunity of Hearing and Relied on Inconclusive Evidence.

The petitioner, Smt. Hemavathy, an Engineering graduate, was selected as Engineer-II in Hindustan Aeronautics Limited (third respondent) based on a ca...

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Bombay High Court Allows Appeal in Probate Caveat Case — Real Brother Has Caveatable Interest as Creditor and Under Family Settlement. Section 284 of Indian Succession Act, 1925 interpreted to include persons with slight interest in estate.

The case involves an appeal against an order of a learned single Judge of the Bombay High Court dismissing a caveat filed by the appellant, Purushotta...

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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.

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. ...

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Bombay High Court Allows Writ Petition Challenging Octroi Levy on Goods Sent for Job Work Outside Municipal Limits. Goods sent for processing and returned as finished products are not liable to octroi under the Maharashtra Municipalities (Octroi) Rules, 1968.

The petitioners, Raymond Limited and Krishnamurthy Seetharaman, challenged a communication dated 5th November 1998 from the Thane Municipal Corporatio...