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High Court of Karnataka Reserves Judgment on Challenge to Fringe Benefit Tax Provisions. Petitions question constitutional validity of Chapter XII-H of Income Tax Act, 1961 as violative of Article 14 and beyond legislative competence.

The High Court of Karnataka at Bengaluru heard three writ petitions filed by M/s T.T.K. Prestige Ltd. and another, M/s N. Rangarao & Sons, and Karnata...

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Bombay High Court Heard Arguments on Reference Regarding Resale Claim for HDPE Bags Under Bombay Sales Tax Act, 1959, Section 15A. Sale of Packing Material May Be Separate or Integrated; Assessing Authority Must Ascertain True Nature of Transaction Based on Facts.

The High Court of Judicature at Bombay dealt with three sales tax references concerning the resale claim of packing material (HDPE bags) used in the s...

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Bombay High Court Dismisses PIL Challenging Land Allotment for Temple Construction — No Public Interest Violation Found. Court held that allotment of land for a temple under the Maharashtra Land Revenue Code does not require public auction and is permissible for religious purposes.

The judgment pertains to a Public Interest Litigation (PIL) filed by two petitioners, Bapu Shankar Dighe and Dadasaheb Kusabapu Pawar, challenging the...

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Bombay High Court Allows Petitions of Restaurants Challenging Additional Conditions on Premises Licenses Imposed by Police Commissioner. Additional Conditions Held Ultra Vires as Not Authorized by Bombay Police Act, 1951 and Licensing Rules, 1960.

The petitioners, a group of restaurants holding premises licenses under the Licensing and Controlling Places of Public Amusement (Other than Cinemas) ...

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High Court of Karnataka Dismisses Insurer's Appeal in Workmen's Compensation Case — Upholds Award for Driver Injured in Auto-Rickshaw Accident. Employer-Employee Relationship Established Despite Lack of Written Contract; Insurer Liable to Pay Compensation Under Workmen's Compensation Act, 1923.

The case involves an appeal by the United India Insurance Co. Ltd. against an award dated 08.06.2009 passed by the Labour Officer and Commissioner for...

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Bombay High Court Adjudicates Petitions Challenging Mumbai Port Trust's Summary Eviction Notices Under Bye-law No.9. Petitioners Sought Declaration That Bye-law No.9 Ultra Vires Public Premises Act and Violated Natural Justice.

In a batch of writ petitions, occupants of structures at Reay Road, Mazgaon, Mumbai, challenged eviction notices issued by the Mumbai Port Trust on 06...

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Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

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Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...