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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Developer's Challenge to Deemed Conveyance in Favor ...
Bombay High Court Allows Appeal in Arbitration Act Case — Upholds Appointment ...
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High Court of Bombay Quashes Deputy Registrar's Directives in Co-operative Socie...

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High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

Supreme Court

Supreme Court Dismisses Appeals by Competition Commission of India and Kapoor Glass in Abuse of Dominance Case — No Abuse Found in Volume Discounts and Contractual Terms by Dominant Glass Tubing Manufacturer. The court held that volume discounts are not per se abusive under Section 4 of the Competition Act, 2002, and that the evidence did not establish anti-competitive foreclosure or refusal to supply.

30 Jun 2025

The case arises from an information filed by Kapoor Glass India Pvt. Ltd. on 25 May 2010 under Section 19 of the Competition Act, 2002, alleging that ...

Supreme Court

Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.

3 Mar 2025

The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...

High Court

Bombay High Court Partially Allows Arbitration Petition Challenging Award in Construction Contract Dispute — Holds Arbitrator's Findings on Delay and Liquidated Damages Suffer from Patent Illegality and Perversity. The court set aside the award of liquidated damages under Section 34 of the Arbitration and Conciliation Act, 1996, finding that the arbitrator ignored the back to back nature of the contract and evidence that the respondent had been granted extension of time by the principal employer without levy of liquidated damages.

14 Dec 2018

The case involves an arbitration petition filed by Punj Lloyd Ltd. (petitioner) challenging an arbitral award dated 31 August 2012 passed by a sole ar...

High Court

High Court of Karnataka Allows Writ Petition in VAT Discount Deduction Case — Reassessment Order Set Aside Following Binding Precedent. The court held that discounts allowed to customers after sale via credit notes are deductible under Section 30 of the KVAT Act read with Rule 31 of the KVAT Rules, and the reassessment under Section 39(2) was barred by limitation.

16 Feb 2016

The petitioner, M/s Pratham Motors Private Limited, a dealer in cars, filed writ petitions under Articles 226 and 227 of the Constitution of India cha...

High Court

Bombay High Court Quashes Criminal Proceedings in Commercial Dispute — Abuse of Process Under Section 482 CrPC. Dispute Between Supplier and Buyer of Packaging Material Lacks Ingredients of Cheating and Criminal Breach of Trust Under Sections 406 and 420 IPC.

14 Aug 2015

The applicants, Tetra Pak India (P) Ltd., Tetra Pak International Company, and Mr. Sunil Tembe, filed an application under Section 482 of the Code of ...

High Court

Bombay High Court Quashes Circulars Including Dealer's PDI and Free After-Sales Service Costs in Assessable Value of Vehicles — Circulars Held Ultra Vires Section 4 of Central Excise Act, 1944.

7 Sep 2012

The petitioner, M/s. Tata Motors Ltd., a manufacturer of vehicles, challenged clause 7 of Circular No. 643/34/2002CX dated 1st July, 2002 and Circular...

High Court

Bombay High Court Partially Allows Revenue's Appeal in Raymond Ltd. Tax Case — Disallowance of Foreign Expenses on Directors' Relatives Upheld, Pre-operative Expenses Held Revenue in Nature. The court held that foreign expenses on relatives of directors are not allowable as business expenditure, while pre-operative expenses for establishing a new division are capital in nature.

20 Mar 2012

The case is an appeal by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 22 March 2007 for Assessment Year 1992-93. The...

High Court

Bombay High Court Allows Recovery Suit by National Textile Corporation Against Debtor for Unpaid Goods of Nationalised Mill. Contractual Interest Rate of 21% Reduced to 6% as Penal, Suit Held Within Limitation Under Article 14 of Limitation Act, 1963.

10 Aug 2005

The plaintiff, National Textile Corporation Ltd., filed a suit for recovery of Rs.3,18,876/- with interest at 21% per annum from the defendant, M/s S....

High Court

Bombay High Court Grants Leave to Defend in Letter of Credit Dispute Due to Triable Issues on Quality of Goods and Fraud Exception. The court held that the defendant bank raised a triable issue regarding the quality of goods and the discount agreement, entitling it to unconditional leave to defend under Order 37 CPC.

4 May 2005

The plaintiffs, Dena Bank and another, filed a summary suit against Sonali Bank for recovery of US $1,50,103.79 with interest under a letter of credit...

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