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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Madras High Court Allows Appeals of Shareholders in Capital Receipt Case — One Million Euros Received from Vedior NV Held Exempt as Capital Receipt. Compensation for Loss of Right of First Refusal and Non-Compete Agreement Treated as Capital Receipt Not Chargeable to Tax Under Income Tax Act, 1961.

The case involves two appeals by shareholders (K. Pandiarajan and R. Hemalatha) against the order of the Income Tax Appellate Tribunal (ITAT) which up...

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Gujarat High Court Allows Condonation of Delay of 3117 Days in Land Acquisition Appeal Due to Sufficient Cause. Liberal Approach Adopted for Illiterate Claimants Under Section 5 of Limitation Act, 1963 and Section 54 of Land Acquisition Act, 1894.

The judgment pertains to a group of civil applications filed for condonation of delay in preferring first appeals under Section 54 of the Land Acquisi...

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Bombay High Court Adjudicates Batch of Writ Petitions Filed by Sugar Factories and Distilleries Against State of Maharashtra Regarding Excise Transport Fees. Petitioners Challenged Validity of Transport Fee Demands Under Bombay Prohibition Act, 1949.

The Bombay High Court, in exercise of its civil appellate jurisdiction, adjudicated a batch of fifty-one writ petitions filed by various sugar factori...

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Bombay High Court Considers Validity of DRAT Orders on Pre-Deposit Waiver and Status Quo in Secured Asset Auction. Legal Question Concerns Applicability of Section 18 Pre-Deposit Requirement to Appeals Dismissing Condonation of Delay and Challenging Sale Certificate.

The judgment concerns two writ petitions filed by an auction purchaser (Aloukik Construwell LLP) and a secured creditor (HDFC Bank Limited) challengin...

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“Inordinate Delay of 4828 Days Not Condoned: Landmark Ruling on Limitation Act in Land Acquisition Cases”

The appellants (landowners) filed an appeal seeking enhancement of compensation awarded under the Land Acquisition Act. However, the appeal was filed ...

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Bombay High Court Allows Appeal Against Remand Order in Licence Fee Dispute — Trial Court Must Decide Suit on Merits Without Being Influenced by Observations in Remand Order. Appellate Court Exceeded Jurisdiction Under Order XLI Rules 23, 23-A, 25 CPC by Remanding Without Deciding Appeal on Merits.

The appellant (original plaintiff) filed Regular Civil Suit No.1900/2012 (Old Special Civil Suit No.535/2008) for mandatory injunction and recovery of...