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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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Bombay High Court Rules on Maintainability of Unfair Labour Practice Complaint under MRTU & PULP Act. Direct Employer-Employee Relationship Must Be Established Before Industrial Court Can Assume Jurisdiction.

Mahindra & Mahindra Limited filed a writ petition before the Bombay High Court challenging the order of the Industrial Court which had dismissed its a...

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Supreme Court Allows Appeal of Daily Wage Employees in Industrial Disputes Act Case, Reinstating Tribunal Award. Termination Without Section 25F Compliance Held Void Regardless of Appointment Irregularity Under Industrial Disputes Act, 1947.

The dispute originated from the termination of daily wage non-teaching staff at Sree Sankaracharya University of Sanskrit. The employees were initiall...

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Bombay High Court Dismisses Appeal Against Injunction in Specific Performance Suit — Balance of Convenience Favors Plaintiff. Trial Court's Order Restraining Defendant from Creating Third Party Interest Upheld as Plaintiff Established Prima Facie Case and Irreparable Loss.

The appellant, Smt. Manisha Kode, challenged an order dated 24.01.2023 passed by the Civil Judge Senior Division, Aurangabad in Special Civil Suit No....

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Bombay High Court Dismisses Appeal of Restaurant Bar Challenging ESI Coverage Demand. Establishment Held Covered Under Employees' State Insurance Act, 1948 as Per Inspection Report Showing More Than 10 Employees.

The appellant, M/s. Omarkhayyam Bar & Restaurant, a partnership firm, challenged an order of the Employees' State Insurance Court, Nagpur, which uphel...

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Bombay High Court Dismisses Appeal by Bank in Possession Suit, Upholds Trial Court's Decree for Possession and Mesne Profits. Counterclaim for Specific Performance of Sale Contract Dismissed as Unenforceable Due to Lack of Registered Agreement and Failure to Prove Readiness and Willingness.

The case involves a dispute over immovable property, Municipal House No.9 at Ahmedpur, consisting of a godown, three rooms, and open space on a plot o...

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Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...