Search Results for "dominant purpose test"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "dominant purpose test"

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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 ...

High Court

Bombay High Court Upholds Eviction Decree Against Tenant for Change of User from Residential to Commercial. Tenant's Use of Premises for Storing Cloth Packages and Business Constitutes Change of User Under Rent Control Legislation.

18 Mar 2013

The case involves a Civil Revision Application filed by the original defendants (tenants) challenging the judgment and decree of the lower Appellate C...

Supreme Court

Supreme Court Rulings Clarify

9 Jul 2024

The appeals concerning the definition of "commercial purpose" under the Consumer Protection Act, 1986 (now 2019). The key issue is whether a company's...

High Court

Bombay High Court Upholds Tribunal's Finding of No Transfer of Property in Ink and Lacquer in Job Work of Plate Making Under Works Contract Act. The court held that ink and lacquer consumed in the process do not constitute transfer of property in goods under Section 2(1) of the Maharashtra Sales Tax on Transfer of Property in Goods Involved in Execution of Works Contracts (Re-enacted) Act, 1989.

25 Oct 2012

The case concerns a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

Supreme Court

Supreme Court Upholds High Court Judgments on Creamy Layer Determination for OBC Reservation in Civil Services. Inclusion of Salary Income for PSU Employees Under Category II(C) of Office Memorandum Dated 08.09.1993 Found Discriminatory and Set Aside Due to Violation of Article 14.

11 Mar 2026

The Supreme Court dealt with three consolidated civil appeals arising from separate High Court judgments concerning the determination of creamy layer ...

Supreme Court

Supreme Court Allows Appeal in Consumer Dispute, Holds Flat Purchasers as Consumers Under Consumer Protection Act Despite Subsequent Leasing. NCDRC Decision Reversed and Matter Remanded for Fresh Consideration

4 Feb 2026

The Supreme Court allowed the appeal filed by Appellants and Another against Respondents and Another -- The Court reversed the NCDRC's decision which ...

High Court

Bombay High Court Allows Writ Petition Challenging Denial of Exemption Under Section 10(23C)(via) of Income Tax Act, 1961 — Chemist Shop in Hospital Held Ancillary to Philanthropic Purpose. The court held that the dominant purpose test applies, and incidental commercial activity does not disqualify a charitable trust from exemption if the surplus is used for philanthropic purposes.

27 Mar 2012

The petitioner, Baun Foundation Trust, is a public charitable trust registered under the Bombay Public Trust Act, 1950, running Cumballa Hill Hospital...

Supreme Court

Supreme Court Allows Appeal in Insurance Claim Dispute — Holds that Taking Insurance Policy for Commercial Premises is for Commercial Purpose, Excluding Complainant from Definition of 'Consumer' Under Consumer Protection Act, 1986. The Court ruled that a commercial entity taking fire insurance policy for its business premises is not a 'consumer' under Section 2(1)(d) of the Act, as the policy is taken for commercial purpose.

13 Apr 2023

The present appeals by special leave assail the judgment and order dated 3rd December, 2004 of the National Consumer Disputes Redressal Commission (Na...

High Court

Bombay High Court Allows Reference in Favor of Assessee in Sales Tax Case — Supplies Under Works Contract Not Liable to Tax as Sale. The court held that the transaction for designing, engineering, supplying, erection, installation and commissioning of a project was a works contract and not a sale of goods under the Bombay Sales Tax Act, 1959.

20 Dec 2017

The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, made by the Maharashtra Sales Tax Tribunal at the instance of M/s. B...

Supreme Court

Supreme Court Allows Appeal by Trust Against National Commission's Dismissal of Consumer Complaint: Purchase of Flats for Employee Housing Not 'Commercial Purpose' Under Consumer Protection Act, 1986. The Court held that providing hostel facilities to nurses is a welfare measure, not a commercial activity, and the Trust is a 'consumer' under Section 2(1)(d) of the Act.

14 Nov 2019

The Supreme Court of India heard an appeal by Lilavati Kirtilal Mehta Medical Trust against the National Consumer Disputes Redressal Commission's orde...

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