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Bombay High Court Allows Petition Challenging Cooperative Society Bye-Law Amendment for Lack of Quorum and Procedural Irregularities. Amendment to Bye-Law 24(c) restricting voting rights to one member per family set aside as resolution passed without requisite quorum and without proper notice.

The petitioners, Uday Dalal, Ajay Biyani, Rina Pritish Nandy, and Prachi Agarwal, are members of the Malboro House Coop. Housing Society Limited, a co...

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High Court of Karnataka Dismisses Revenue Appeals in Central Excise Classification and Cenvat Credit Disputes. The court held that the definition of 'input service' under the Cenvat Credit Rules is broad and classification of goods must be based on predominant function and commercial understanding.

The judgment involves a batch of appeals filed by the Commissioner of Central Excise under Section 35G of the Central Excise Act, 1944, against orders...

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High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods

The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...

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Bombay High Court Upholds Levy of Market Fees on Vanaspati as Edible Oil Under Maharashtra APMC Act. Hydrogenated Vegetable Oil Held to Fall Within 'Edible Oils' Entry Added by 1987 Notification; Levy of Fees and Supervision Charges Upheld.

Two writ petitions were filed by companies manufacturing Vanaspati, challenging the levy of market fees and supervision charges by the Mumbai Agricult...

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Supreme Court Upholds Forfeiture of Earnest Money in Contract for Sale of Aero-Scrap. Clause Explicitly Stipulating Deposit as Earnest Money and Forfeiture on Default Valid Under Sections 64 and 74 of Contract Act, 1872.

The dispute arose from a contract for sale of aero-scrap between the appellants, Shree Hanuman Cotton Mills, and the respondent, Tata Air-Craft Ltd. T...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...