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High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Penalty under Section 271(1)(c) of Income Tax Act, 1961 cannot be imposed for mere disallowance of claim without finding of concealment or furnishing inaccurate particulars.

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 29.12.2016, w...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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High Court of Karnataka, Kalaburagi Bench Disposes of Multiple Motor Accident Claims Appeals under Section 173(1) of MV Act. The appeals arose from awards of the Motor Accident Claims Tribunal concerning compensation for injuries and deaths in road accidents.

The High Court of Karnataka, Kalaburagi Bench heard a batch of miscellaneous first appeals filed under Section 173(1) of the Motor Vehicles Act, 1988,...

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Bombay High Court Allows Appeal Under Section 37 of Arbitration Act, Restores Arbitral Award for Breach of Cotton Supply Contract. Court Holds That District Court Exceeded Its Jurisdiction Under Section 34 by Reappreciating Evidence and Interfering with Arbitrator's Findings on Factual Issues.

The appellant, M/s. Gill & Company Pvt. Ltd., filed an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, challenging the judgment...

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High Court of Karnataka Hears Consolidated Motor Accident Claims Appeals Under Section 173(1) of the Motor Vehicles Act. Appeals Arise from Awards of Various Motor Accident Claims Tribunals.

The High Court of Karnataka, Kalaburagi Bench, heard a batch of 23 Miscellaneous First Appeals under Section 173(1) of the Motor Vehicles Act, filed b...

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High Court of Karnataka Quashes Merger Notification of APMC Devadurga with APMC Raichur for Violation of Natural Justice. Notification under Section 5(1) of Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966 set aside as no opportunity of hearing was given to affected parties.

The petitioners, including individual residents and a cotton merchants association, challenged a notification dated 27.04.2017 issued by the State of ...

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High Court of Karnataka Upholds Labour Court Award of Reinstatement with Backwages in Industrial Dispute — Employer's Challenge Dismissed for Lack of Merit. Termination of Workman Found Illegal as Domestic Inquiry Was Not Held and Employer Failed to Prove Misconduct.

The petitioner, M/s TTK Healthcare Ltd, an employer engaged in the manufacture of ready-to-eat food products, challenged the award dated 28.02.2014 pa...

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Karnataka High Court Dharwad Bench Hears Revenue Appeal Against ITAT Order Deleting Penalty Under Section 271(1)(c) for Assessment Year 2006-07 Due to Defective Notice; Questions Validity of Penalty Initiation Despite Retrospective Amendment to Section 271(1B)

The appeal before the High Court of Karnataka, Dharwad Bench, arose from the order of the Income Tax Appellate Tribunal, Bengaluru, which had allowed ...