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Bombay High Court Allows Revenue Appeal in CENVAT Credit Deduction Case Under Section 80HHC of Income Tax Act, 1961. CENVAT Credit Not Eligible for Deduction as It Is Not an Export Incentive Under Section 28(iiia)-(iiie).

The Commissioner of Income Tax, Central-III, Mumbai, appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 29 July 2011, which ...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — No Substantial Question of Law Arises. Deduction under Section 48(1) and Section 54EC of Income Tax Act, 1961 Allowed as Payments to Sisters and Nieces Were Cost of Acquisition and Investment in REC Bonds Was Valid.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITA...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — No Substantial Question of Law Arises. Deduction under Section 48(1) and Section 54EC of Income Tax Act, 1961 upheld as payments to sisters and nieces were for clearing overriding title and investment in REC bonds was within time.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT...

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High Court of Karnataka Quashes Quality Control Order on Plastic Imports for Lack of Public Consultation. Notification under Section 16 of the Bureau of Indian Standards Act, 2016 set aside as mandatory pre-legislative consultation under Section 16(2) was not complied with.

The petitioner, All India HDPE/PP Woven Fabric Manufacturers' Association, challenged a Quality Control Order issued by the Government of India on 15....

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Madras High Court Acquits Accused in SC/ST Act Murder Case Due to Inconsistent Evidence and Doubtful Caste Insult. Conviction under Sections 302, 341, 294(b), 506(ii) IPC r/w SC/ST Act set aside as prosecution failed to prove caste-based motive and murder beyond reasonable doubt.

The case involves an appeal by Rajesh, Mahadevan, and Anand (Accused Nos.1, 2, and 6) against their conviction and sentence by the I Additional and Se...

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Gujarat High Court Quashes Assessment Order Due to Incorrect Factual Finding, Remands to DRP for Fresh Consideration — Petitioner's Intimation of Appeal to DRP Ignored by Assessing Officer Under Section 144C(1) of Income Tax Act, 1961.

The petitioner, Ragini Jay Patidar, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challenging ...

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Bombay High Court Allows Writ Petition Challenging Classification of Plant Growth Promoters as Excisable Goods Under Central Excise Tariff Act, 1985. Products Containing NPK as Essential Constituent Classified as 'Other Fertilizers' Under Note 6 Chapter 3105, Attracting 1% Duty.

The petitioners, Dharti Agro Chemicals Pvt. Ltd. and its director, challenged an order dated 8 March 2017 passed by the Commissioner of Central Excise...

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Bombay High Court Quashes EPF Recovery Orders Against Closed Cooperative Society — No Employees, No Liability Under EPF Act. Ginning Factory Closed Since 2003 with Disconnected Electricity Supply; Impugned Orders for Period After Closure Set Aside.

The petitioner, M/s. Utkarsha Vividha Karyakari Sahakari Society, a cooperative society registered under the Maharashtra Co-operative Societies Act, r...