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Supreme Court Allows Revenue's Appeal, Holds Managing Agents' Group Controlling Over 75% Voting Power Excludes Company from 'Public Interest' Under Section 23A. Partners of Managing Agency Forming a Controlling Group Cannot Be Counted as Public for Purposes of Exemption Under Income-tax Act, 1922.

The dispute arose under the Indian Income-tax Act, 1922, concerning the applicability of Section 23A to a company where the Income-tax Officer sought ...

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Karnataka High Court Hears Appeal Against Trial Court Decree for Declaration and Possession of Party Premises; Issues of Maintainability of Representative Suit and Effect of Election Commission Recognition on Property Rights Considered

The dispute concerns premises No.3, Race Course Road, Bangalore, claimed by the Indian National Congress through its Karnataka Pradesh Congress Commit...

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Karnataka High Court Adjudicates Classification of Electrical Insulated Press Board Under Third Schedule of KVAT Act, 2003. Assessee's Claim for Lower Tax Rate as 'Paper' is Examined Under Common Parlance and Trade Parlance Tests.

The assessee, a registered dealer under the CST Act and KVAT Act, manufactured and sold Electrical Insulated Press Board (High Density Board) used in ...

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Karnataka High Court Adjudicates Writ Petitions Challenging Mandatory Pre-Deposit under Section 35F of Central Excise Act, 1944. The court examined whether the mandatory deposit requirement violated Articles 14, 19(1)(g) and 265 of the Constitution of India.

The High Court of Karnataka heard a batch of writ petitions filed by several assessees, including Hindustan Petroleum Corporation Ltd., Prestige Garde...

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High Court of Karnataka Hears Writ Petition Seeking Compensation for Illegal Handcuffing and Parading in a Bailable Offence. The Court Deliberates on Police Conduct and Fundamental Rights Under Article 21 in Context of Section 138 Negotiable Instruments Act, 1881.

The petitioner, a law student, faced five criminal complaints under Section 138 of the Negotiable Instruments Act, 1881, arising from dishonoured cheq...

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High Court of Judicature at Bombay Considers Whether Appointments of Assistant Law Officers Can Be Treated as Provisional Due to Pending SLP. The Petition Challenges Condition in Appointment Letters Subjecting Services to Outcome of Supreme Court Case Without Considering Completion of Probation.

The dispute arose from the appointment of three Assistant Law Officers (Grade-II) by the Brihanmumbai Municipal Corporation. Their appointment letters...

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Bombay High Court Adjudicates Challenges to Cancellation of Non-Creamy Layer Certificates. Petitioners Contend Income from Salary of Group C Employees Should Be Excluded Under Office Memoranda of Central Government.

The matter concerned two writ petitions filed under Article 226 of the Constitution of India challenging orders withdrawing Non-Creamy Layer certifica...

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Bombay High Court Considers GST Liability on Royalty Payments to Court Receiver in Commercial Property Dispute. The Court Examines Whether Payments to a Court Receiver Under Order XL CPC Constitute Taxable Supply Under the CGST Act, 2017 and Whether GST Should be Discharged via Reverse Charge Mechanism.

The Bombay High Court, in a Court Receiver's Report arising from a commercial suit for recovery of possession of three shops used as a restaurant, exa...