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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Software Export Tax Exemption Case — ITAT's Factual Findings on Export Turnover and Profit Computation Upheld. The court held that no substantial question of law arose under Section 260A of the Income Tax Act, 1961, as the ITAT's findings were factual and based on evidence.

12 Feb 2014

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appell...

High Court

High Court of Karnataka Considers Revision Against Summons for Offence Under Section 92 of Factories Act, 1948 for Alleged Violation of Rule 79-A(b) of Karnataka Factories Rules, 1969. Director Argues Lack of Vicarious Liability and Procedural Flaws, but Full Order Not Available.

22 Jul 2022

The revision petition was filed by a director of Hindustan Coca-Cola Beverages Pvt. Ltd., a company engaged in manufacturing beverages, seeking to qua...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — State-Owned Corporation Not Liable to Deduct Tax at Source on Excise Duty Paid to Government. Excise duty paid by a state-owned corporation to the State Government does not constitute 'income' or 'commission' under the Income Tax Act, 1961, and no TDS is required under Section 194H.

3 Mar 2017

The case involves appeals filed by the Commissioner of Income Tax and Deputy Commissioner of Income Tax against an order of the learned Single Judge i...

Supreme Court

Supreme Court Quashes Charges Against Hotel Managing Director and General Manager in Guest Fall Case — No Criminal Negligence Established. Vicarious Liability Not Attracted Under Sections 336/338 IPC and Section 4 COTPA Without Specific Allegations of Active Role.

21 Aug 2019

The Supreme Court allowed the appeals filed by Shiv Kumar Jatia (accused No.2, Managing Director) and Aseem Kapoor (accused No.4, General Manager) aga...

High Court

Bombay High Court Allows Nestle India's Writ Petitions Challenging Licence Suspension Under Food Adulteration Act — Suspension Order Set Aside for Violation of Natural Justice. The Court held that the Licensing Officer's order suspending the petitioner's licence under Section 32-A of the Prevention of Food Adulteration Act, 1954 was passed without affording an opportunity of hearing, thus violating principles of natural justice.

29 Jun 2012

The petitioner, Nestle India Limited, a public limited company engaged in manufacturing and marketing food products, held a licence under the Preventi...

High Court

Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares of Foreign Company Not Taxable in India. Shares of a Bermuda company transferred outside India do not constitute transfer of a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961.

18 Mar 2016

The petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda, challenged an assessment order dated 25th March 2013 passed by the Deputy Co...

High Court

High Court of Karnataka Quashes Criminal Proceedings Against Managing Director in Seeds Act Case — Lack of Vicarious Liability. Complaint under Section 6(a) read with Section 19(a) of Seeds Act, 1966 fails to disclose role of petitioner as Managing Director.

8 Feb 2022

The petitioner, Rafel Del Riyo, Managing Director of Syngenta India Limited, filed a petition under Section 482 of the Code of Criminal Procedure, 197...

High Court

Bombay High Court Quashes Section 201 Notice Against Petitioner in Income Tax TDS Case — No Payment Made to Non-Resident, No Obligation to Deduct Tax Under Section 195 of the Income Tax Act, 1961. The court held that the Income Tax Officer lacked jurisdiction to treat the petitioner as an assessee in default for non-deduction of tax on share purchase where no sum was paid or credited.

26 Feb 2022

The petitioner, Ingram Micro Inc., a company incorporated in the USA, challenged the jurisdiction of the Income Tax Officer (International Taxation) t...

High Court

Bombay High Court Allows State of Kerala's Claim for Sales Tax Arrears in Liquidation, Holding Section 26B of Kerala General Sales Tax Act Overrides Companies Act Priority. The court directed the Official Liquidator to release Rs.68,55,885/- to the State, recognizing the first charge created by Section 26B over the claims of secured creditors and workmen.

11 Aug 2010

The State of Kerala filed an application before the Bombay High Court seeking an order directing the Official Liquidator of Poysha Industrial Company ...

High Court

Bombay High Court Dismisses Plaintiff's Copyright Infringement Claim Against Film 'Umeed' — No Substantial Similarity Found. Court holds that ideas and themes are not copyrightable under the Copyright Act, 1957, and that the plaintiff failed to establish access or copying.

15 Jan 2020

The plaintiff, Shivani Tibrewala, a writer/director, filed a suit alleging copyright infringement by the defendants, Rajat Mukherjee and others, in re...

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