Search Results for "certiorari jurisdiction"

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Search Results for "certiorari jurisdiction"

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High Court

Bombay High Court Allows BCCI's Writ Petition Against Service Tax Demand on Media Rights Income. Court holds that BCCI's grant of media rights for IPL matches constitutes 'export of service' and not 'franchisee service', quashing the Order-in-Original and directing rectification of the Tribunal's order.

1 Aug 2023

The petitioner, Board of Control for Cricket in India (BCCI), a society registered under the Tamil Nadu Societies Registration Act, 1975 and registere...

High Court

Bombay High Court Quashes ULC Act Demand for Excess Land Due to Repeal and Non-Completion of Proceedings. Demand for Rs 6,09,66,477 raised under Urban Land (Ceiling and Regulation) Act, 1976 set aside as proceedings were not finalized before the Act's repeal and the land was not vested in the State.

9 Aug 2023

The petitioners, nine individuals, filed a writ petition challenging a demand of Rs 6,09,66,477 raised by the District Collector and Competent Authori...

High Court

Bombay High Court Quashes Premium Demand on Entire Land in ULC Repeal Case — Demand Must Be Limited to Vacant Land Only. The Court held that under the repealed Urban Land (Ceiling and Regulation) Act, 1976, a premium demand for the entire land including built-up area is impermissible; only vacant land as per the exemption order can be subject to premium.

9 Aug 2023

The Petitioner, Modern Paints, a partnership firm, acquired land in Oshiwara, Mumbai, under a conveyance dated 12 June 1975. On 1 August 1977, it file...

High Court

Bombay High Court Allows Writ Petition in GST Refund Case — Satellite Derived 3D Model Services Held as 'Export of Services' Not OIDAR Services. Services of providing satellite derived 3D city models to a UAE client qualify as export of services under Section 2(6) of the IGST Act, 2017, and are not classifiable as Online Information Database Access or Retrieval (OIDAR) services under Section 2(17) of the IGST Act.

24 Aug 2023

The petitioner, Globolive 3D Private Limited, a company incorporated under the Companies Act, 1956, entered into a Service Agreement dated 09 Septembe...

High Court

Bombay High Court Quashes 13-Year-Old Show Cause Notice for Inordinate Delay in Adjudication — Failure to Adjudicate Within Reasonable Time Violates Principles of Natural Justice and Statutory Scheme Under Finance Act, 1994

22 Aug 2023

The petitioner, UPL Limited, a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of the Constitution of Indi...

High Court

Bombay High Court Quashes ULC Act Demand for Entire Land Area Including Vacant Land — Demand Must Be Limited to Built-Up Area Only. The court held that under the repealed Urban Land (Ceiling and Regulation) Act, 1976, a demand for payment cannot include vacant land as per the Section 20 Exemption Order Schedule.

9 Aug 2023

The petitioners challenged a demand of Rs 6,09,66,477 raised by the District Collector and Competent Authority under the Urban Land (Ceiling and Regul...

High Court

Bombay High Court Allows Writ Petition in SVLDRS Scheme Case — Rejection of Form 1 Quashed for Violation of Natural Justice. Petitioner Held Eligible for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Despite Pending Audit.

13 Sep 2023

The petitioner, P. N. Gadgil & Sons Ltd., a manufacturer and seller of gold/silver articles and jewellery registered under the Central Excise Act, fil...

High Court

Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Petitioner Failed to Show That No Income Escaped Assessment.

7 Sep 2023

The petitioner, Darshana Anand Damle, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a ...

High Court

Bombay High Court Allows Writ Petition in Income Tax Case — Fees for Technical Services Rendered Outside India Not Taxable. Court holds that fees for technical services rendered entirely outside India do not accrue or arise in India and are not deemed to accrue or arise under Section 9(1)(vii) of the Income Tax Act, 1961.

1 Sep 2023

The petitioner, Grasim Industries Ltd., set up a gas-based sponge iron plant in India and entered into a Foreign Technical Collaboration Agreement dat...

High Court

Bombay High Court Allows Petition in Income Tax Reassessment Case Due to Change of Opinion. Reassessment under Section 148 of the Income Tax Act, 1961 cannot be based on a mere change of opinion on the same facts already examined.

26 Sep 2023

The petitioner, Knight Riders Sports Pvt. Ltd., which operates the Kolkata Knight Riders team in the Indian Premier League, challenged a notice dated ...

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