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Bombay High Court Allows Revenue's Appeal in Service Tax Case on Leasing of Wagons to Railways. Leasing of Wagons to Railways Constitutes 'Supply of Tangible Goods Services' Under Section 65(105)(zzzzj) of Finance Act, 1994.

The Commissioner of CGST, ST & Central Excise filed an appeal under Section 35G of the Central Excise Act, 1944, challenging the order dated 05/04/201...

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High Court of Karnataka Dismisses State's Appeal in Revenue Recovery Dispute Against Company in Liquidation. Priority of secured creditor's claim under Section 529A of Companies Act, 1956 upheld over State's statutory dues under Karnataka Land Revenue Act, 1964.

The case involves an appeal by the State of Karnataka and its officers against an order of the Company Judge dated 03.11.1998 in Company Application N...

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High Court of Karnataka Quashes BBMP Order for Violation of Natural Justice — 'He Who Decides Must Hear'. Commissioner's order declining petitioner's home-based activity set aside for being passed without hearing the petitioner despite court direction.

The petitioner, Smt. Chitrakala, a resident of Bengaluru, was engaged in some activity in her residential premises. The Bruhat Bengaluru Mahanagara Pa...

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Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

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WRIT PETITION NO. 430 OF 2025

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Bombay High Court Quashes Income Tax Prosecution Due to Non-Recovery of Tax Demand. Death of Principal Accused and Dissolution of Firm Render Prosecution Under Sections 276C and 277 of Income Tax Act, 1961 Unsustainable.

The applicants filed two criminal applications under Section 482 of the Criminal Procedure Code, 1973, seeking quashing of RCC No.194/2004 and RCC No....