Search Results for "jurisdiction concession"

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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 Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...

Search Results for "jurisdiction concession"

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Supreme Court

Supreme Court Allows ESI Corporation's Appeal in Directors' Remuneration Case — Directors Receiving Remuneration Held to Be 'Employees' Under ESI Act. The Court ruled that Directors of a company who receive remuneration for services rendered fall within the definition of 'employee' under Section 2(9) of the Employees' State Insurance Act, 1948, and contributions are payable on such remuneration.

5 Feb 2019

The case involves an appeal by the Employees' State Insurance Corporation (ESIC) against a judgment of the Madhya Pradesh High Court, which had upheld...

Supreme Court

Supreme Court Reverses High Court in Section 80-IC Tax Exemption Case — Substantial Expansion Does Not Entitle Assessee to Reset 100% Deduction Period. The court held that the fixed exemption structure under Section 80-IC(3) cannot be altered by substantial expansion, and the total deduction period remains capped at ten years.

1 Feb 2019

The Supreme Court considered a batch of appeals arising from a common judgment of the Himachal Pradesh High Court concerning the interpretation of Sec...

Supreme Court

Supreme Court Allows Appeal in Excise Duty Exemption Case — NCCD, Education Cess and Secondary & Higher Education Cess Not Payable When Basic Excise Duty Exempted. Exemption Notification Under Section 5A of Central Excise Act, 1944 Covers NCCD as Duty of Excise, and Surcharges on Excise Duty Cannot Be Levied Without Substratum.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (appellant) and the Union of India (respondent) regarding the liability to pay National Cal...

Supreme Court

Supreme Court Allows Appeal in Part — NCCD Payable Despite Excise Duty Exemption, Education Cess and Secondary & Higher Education Cess Not Payable. The Court held that Education Cess and Secondary & Higher Education Cess, being surcharges on excise duty, cannot be levied when basic excise duty is exempted, but NCCD, being an independent duty of excise, is payable.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (the appellant) and the Union of India regarding the liability to pay National Calamity Con...

Supreme Court

Supreme Court Dismisses Appeal of Distribution Licensee Against Tariff Revision for Change in Law Under Electricity Act, 2003. Non-Allocation of Coal Linkage Despite Government Assurance Constitutes Change in Law Entitling Generating Company to Compensatory Tariff.

31 Aug 2020

The case involves a dispute between Jaipur Vidyut Vitran Nigam Limited (JVVNL), an electricity distribution licensee in Rajasthan, and Adani Power Raj...

Supreme Court

Supreme Court Upholds High Court's Interpretation of Lease Deed in State of Bihar v. Tata Iron & Steel Co. Ltd. — Interest on Arrears of Rent Calculated on Lump Sum Basis, Not Per Annum, Under Clause (xii) of Lease Deed. The Court held that the absence of the words 'per annum' in Clause (xii) of the Lease Deed was deliberate and the demand for interest on a yearly basis was illegal.

9 May 2019

The case involves a dispute between the State of Bihar (now Jharkhand) and Tata Iron & Steel Co. Ltd. regarding the calculation of interest on arrears...

Supreme Court

Supreme Court Allows Appeal in Income Tax Case: Subscriptions Received Under Collective Investment Schemes Held to be Capital Receipts Not Income. Peerless General Finance's Subscriptions Not Forfeited During Assessment Years, Hence Not Taxable as Income.

9 Jul 2019

The appeal arose from a dispute between The Peerless General Finance and Investment Company Ltd. (appellant) and the Commissioner of Income Tax (respo...

Supreme Court

Supreme Court Allows Suit Based on Adverse Possession — Overrules Earlier View That Adverse Possession Can Only Be Used as Shield. Plaintiff Who Has Perfected Title by Adverse Possession Can Sue for Declaration and Protection or Recovery of Possession.

7 Aug 2019

The Supreme Court addressed the question whether a person claiming title by adverse possession can maintain a suit for declaration of title and for pr...

Supreme Court

Supreme Court Allows Appeals of University Teachers on Superannuation Date Interpretation. Statute 16.24 Proviso Entitles Teachers to Continue Till June 30 Following Retirement, Not Just End of Month.

1 Jan 2020

The Supreme Court allowed the appeals filed by professors of Kumaun University against the Uttarakhand High Court's judgment that had restricted their...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Case: EOU Job Work for DTA Unit Without Export Violates EXIM Policy. The Court held that a 100% EOU cannot undertake job work for a DTA unit and clear finished goods to the DTA without exporting them, and such clearance is not eligible for concessional duty under Notification No.8/97-CE.

6 Mar 2020

The case involves an appeal by the Commissioner of Central Excise, Nagpur against the CESTAT order that allowed the appeals of M/s Universal Ferro & A...

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