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Bombay High Court Upholds Disallowance of Medical Expenditure on Foreign Tour for Eye Treatment as Personal Expenditure Under Section 37(1) of Income Tax Act, 1961. Expenditure incurred for pre-operation investigation of eyes held to be personal in nature, not allowable as business expenditure.

The case pertains to a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The ...

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Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958

The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...

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High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

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Bombay High Court Quashes Compulsory Retirement of Municipal Employee Before Age 58 — Violation of Service Regulations. Compulsory retirement at age 55 without following Regulation 25(3) of BMC Service Regulations, 1989 set aside as arbitrary and illegal.

The Petitioner, Smt. Yashoda Bapu Jadhav, was an employee of the Municipal Corporation of Greater Mumbai (BMC). She was compulsorily retired at the ag...

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High Court of Karnataka Allows Contractor's Petition Against Deduction of Labour Welfare Cess. Cess Cannot Be Deducted Unless Included in Estimate or Tender Notification Under Building and Other Construction Workers' Welfare Cess Act, 1996.

The petitioner, R.N. Parameshwarappa, a Class-I Civil Contractor, filed a writ petition under Articles 226 and 227 of the Constitution of India seekin...