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Bombay High Court Allows Writ Petition Challenging CBEC Circular on Brand Rate of Drawback. Court holds that an exporter can claim Brand Rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 even after availing All Industry Rate under Rule 3.

The petitioner, Alfa Laval (India) Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging a Circular dated 30th Decemb...

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Bombay High Court Dismisses Union of India's Challenge to Arbitral Award in Construction Contract Dispute. Court upholds arbitrator's findings on rate analysis and rejection of counterclaims under Section 34 of the Arbitration and Conciliation Act, 1996.

The Union of India, through the Executive Engineer, CPWD, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 challenging ...

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Bombay High Court Grants Interim Injunction in Franchise Dispute Over Confidentiality and Copyright Infringement. The court restrained the defendant from breaching confidentiality, making false statements, and infringing copyright under the Franchisee Agreement.

The plaintiffs, Villa Moda General Trading Co. W.L.L. and another, filed a suit against Chordia Fashions Pvt. Ltd. seeking various injunctions arising...

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Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...

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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Grants Interim Injunction in Trademark and Copyright Infringement Suit Involving Perfume Brands. Court restrains defendants from using marks deceptively similar to plaintiffs' registered trademarks and artistic logos, finding prima facie case of infringement and passing off.

The plaintiffs, Ahmed Perfumes LLC and M/s. Ahmed Al Maghribi Perfumes Trading LLC, both UAE-based companies in the perfume business, filed a Commerci...