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Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Bombay High Court Dismisses Builder's Appeal in RERA Interest Case for Delayed Possession. Builder directed to pay interest at SBI MCLR plus 2% from 1 January 2018 till possession for delay in handing over flats in slum rehabilitation project.

The case involves a Second Appeal filed by Era Realtors Private Limited (Appellant) against the judgment of the Maharashtra Real Estate Appellate Trib...

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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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Bombay High Court Quashes License Suspension in Drugs and Cosmetics Act Case — Procedural Violation in Inspection and Appeal. Failure to Provide Inspection Report and Opportunity of Hearing Renders Suspension Order Unsustainable Under Rule 66(2) of Drugs and Cosmetics Rules, 1945.

The petitioner, M/s. Raj Pharma, a partnership firm holding a valid drug license under the Drugs and Cosmetics Act, 1940 and Rules, 1945, challenged t...

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Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

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High Court of Karnataka Reserves Order on Petitions to Quash FIRs in Joint Development Project Dispute. Petitions Challenge Three Separate Criminal Proceedings for Breach of Agreement, Cheating, Forgery, and Bribery in Procurement of Occupancy Certificate for Residential Villa Project.

The High Court of Karnataka heard three criminal petitions filed by Sri Aditya Kankaria, a director of M/s KSM Niketan Pvt. Ltd., seeking quashing of ...