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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Hears Appeals Against Madras High Court’s Setting Aside of Alien...
Supreme Court Hears Appeals on Permanent Establishment of Formula One World Cham...

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Supreme Court

Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

1 Aug 2026

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

High Court

Bombay High Court Dismisses Petition Challenging Arbitral Award in Contract Dispute for Lack of Merit. Section 34 of Arbitration and Conciliation Act, 1996 challenge fails as no patent illegality or perversity found in award rejecting damages for breach of contract.

30 Jun 2026

The present petition was filed under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award dated 25th March 2021 pas...

High Court

Bombay High Court Dismisses Petition Challenging Amendment of Written Statement in Rent Suit Pending for 21 Years. Amendment Allowed Subject to Costs as No Irretrievable Prejudice Caused to Plaintiff.

2 Sep 2024

The petitioners, legal representatives of the original plaintiff Morarji Hariram (since deceased), filed a writ petition challenging an order dated 13...

Supreme Court

Supreme Court Allows State Appeal in Food Adulteration Case, Upholding Prosecution Under Indian Penal Code Alongside Food Safety Act. The Court Held That the Food Safety and Standards Act, 2006 Does Not Override Sections 272 and 273 IPC, as IPC Is Not a Food-Related Law Under Section 89, and Prosecution Under Both Enactments Is Permissible Without Double Punishment.

21 Feb 2024

The Supreme Court addressed appeals concerning the interplay between the Food Safety and Standards Act, 2006 (FSSA) and Sections 272 and 273 of the In...

Supreme Court

Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

2 May 2023

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

Supreme Court

Supreme Court Sets Aside High Court's Remand Order in Civil Suit for Cancellation of Sale Deed - Directs Trial Court to Decide Based on Existing Evidence. The Court held that remand for de novo trial was unjustified as the Trial Court had already recorded evidence and decided on merits under Section 103 of the Indian Evidence Act, 1872, with no exceptional circumstances present.

27 Feb 2023

The appeal arose from a common judgment of the High Court of Kerala dated 28.06.2019, which disposed of four appeals related to civil suits between si...

Supreme Court

Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

23 Mar 2022

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) of the Central Excise Act, 1944 is distinct from that of the manufacturer, and the benefit of the second proviso (duty paid under protest) does not extend to the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

High Court

High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

18 Aug 2017

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

Supreme Court

Supreme Court Adjudicates Tax Treatment of Compensation for Partial Termination of Selling Agency under Income Tax Act, 1922. The Court considered whether the sum received by the assessee for termination of agency rights outside Hyderabad State constituted a capital receipt or revenue receipt.

20 Mar 1959

Background: The case involved the income tax assessment of the respondent, a registered firm carrying on business as selling agents and distributors o...

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