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Bombay High Court Upholds Tribunal's Finding that Crane Hirer is Not a 'Dealer' Under Lease Act. Transaction of Hiring Crane with Operator is a Works Contract, Not a Sale of Right to Use Goods.

The case involves a reference under the Maharashtra Sales Tax on Transfer of Right to Use Any Goods for Any Purpose Act, 1985 (Lease Act). The respond...

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Bombay High Court Allows Recovery Suit in Hire Purchase Agreement Case — Plaintiff Entitled to Outstanding Instalments and Damages. Breach of Contract by Defendant No.1 and Guarantor Liability of Defendant No.2 Established Under Hire Purchase Agreement.

The plaintiff, Tata Engineering & Locomotive Co. Ltd., filed a suit for recovery of Rs. 72,311/- with interest on the principal amount of Rs. 63,677/-...

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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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High Court of Karnataka Quashes 100 Contract Carriage Permits for Non-Compliance with Motor Vehicles Act — Permits Issued Without Prior Grant Order and Without Attaching Mandatory Conditions Under Section 74(2).

The petitioners, Bangalore Tourist Taxi Owners Association and another, filed writ petitions challenging 100 contract carriage permits issued to respo...

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High Court of Karnataka Adjudicates Writ Appeals by Aggregators and Bike Taxi Owners Against State’s Refusal to Grant Permits for Bike Taxi Services. Dispute Centers on Whether Motorcycle Owners Are Entitled to Render Bike Taxi Services Under the Motor Vehicles Act and Karnataka Rules.

The case comprised five writ appeals filed under Section 4 of the Karnataka High Court Act, 1961, challenging a common order dated 02.04.2025 passed b...

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Supreme Court Allows Appeal in Insurance Claim Case Due to Lack of Willful Breach by Insured. Employer Not Required to Verify Driving Licence Authenticity Beyond Face Value Unless Cause to Suspect.

The appellant, Nirmala Kothari, was the wife of Vinod Ray Kothari, who owned a Hyundai Elantra vehicle insured with the respondent, United India Insur...

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Bombay High Court Allows Appeal in Employees' Compensation Case — Insurance Company Held Liable for Tractor Accident. Employer-Employee Relationship Established Despite Absence of Written Contract, and Insurance Company Cannot Escape Liability for Breach of Policy Conditions Without Proper Evidence.

The present appeal was filed under Section 30 of the Employees' Compensation Act, 1923, by the claimants (widow and minor sons of the deceased Vasanta...