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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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High Court of Karnataka Dismisses State's Petition Challenging KSAT Order Quashing Recovery of Pay Fixation Benefits from Commercial Tax Officers. Recovery of excess pay without fault of employee held impermissible under Karnataka Civil Services Rules.

The State of Karnataka and the Commissioner of Commercial Taxes filed a writ petition challenging an order of the Karnataka State Administrative Tribu...

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Bombay High Court Upholds Conviction of Nigerian National in NDPS Case — 13-Year Rigorous Imprisonment Affirmed. Conscious possession of 2.5 kg heroin in checked-in baggage established; presumption under Section 35 NDPS Act not rebutted.

The appellant, Okacha Mike, a Nigerian national aged 68 years, was convicted by the Special Judge under the NDPS Act for offences punishable under Sec...

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Karnataka High Court Hears Revenue Appeal on Deletion of Additions for Bogus Transportation, Illegal Mining, and Helicopter Expenses. The Court Examines Whether the ITAT's Deletions Were Perverse and Whether Cross-Examination Rights Were Adequately Protected Under the Income Tax Act, 1961.

The appeal before the Karnataka High Court arose from an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru, which partly allowed the assess...

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Bombay High Court Dismisses Writ Petition of Temporary Peon Challenging Termination — Appointment for One Academic Year Held to Be Temporary, No Right to Continue Beyond Stipulated Period.

The petitioner, Ramchandar Ramadhar Yadav, was appointed as a Peon by the respondents, Hyderabad (Sind) National Collegiate Board and Smt. Kishinibai ...

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Bombay High Court Quashes FIR Against Accused in Cheating Case Due to Civil Nature of Dispute. Loan Default by Cooperative Bank Borrower Does Not Attract Criminal Offences Under Sections 406, 420 IPC When Transaction is Commercial and No Deception at Inception.

The petitioner, Niranjan s/o Shripatrao Jadhav, was named as accused No.1 in Crime No.I-47/11 registered on 4.5.2011 with Bidkin Police Station, Distr...

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Bombay High Court Directs MCGM to Consider New Building Proposal Application Under Section 44 of MRTP Act on Merits. The court held that each application must be decided independently and the MCGM cannot refuse to consider a fresh application based on earlier rejections.

The petitioners, Kaalkaa Real Estates Private Limited and its director Kanta Ramchandra Rane, filed a writ petition under Article 226 of the Constitut...