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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Bombay High Court Dismisses Writ Petition in Service Matter — Denies Reinstatement as Wireman Due to Lack of Evidence. Petitioner failed to prove he was a wireman and not a helper; termination justified as per settlement terms.

The petitioner, Sakhawat Ibrahim Naik, filed a Writ Petition under Articles 226 and 227 of the Constitution of India challenging the judgment and orde...

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Bombay High Court Allows Writ Petitions Challenging Local Body Tax Assessment Orders for Violation of Natural Justice. Assessment Orders Quashed and Remanded for Fresh Hearing Under Maharashtra Municipal Corporations Act, 1949.

The petitioner, Siemens Limited, a company incorporated under the Companies Act, 1956, filed multiple writ petitions challenging assessment orders pas...

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High Court of Karnataka Allows Appeal in Insurance Claim Dispute — National Textile Corporation Ltd. v. United India Insurance Co. Ltd. & Anr. — Held that the Trial Court erred in dismissing the suit for recovery of money without considering the evidence on record and the terms of the insurance policy.

The appellant, National Textile Corporation Ltd., a government company, filed a suit for recovery of money against the respondents, United India Insur...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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High Court of Karnataka Upholds Labour Commissioner's Order Prohibiting Contract Labour in FCI Depots. Food Corporation of India Held Liable as Principal Employer for Direct Payment of Wages to Workers Under Contract Labour (Regulation and Abolition) Act, 1970.

The case involves three writ petitions filed by the Food Corporation of India (FCI) and its officers, and a partner of a transport company, challengin...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...